| 82.38.010 | Statement of purpose. |
| 82.38.020 | Definitions. |
| 82.38.030 | Tax imposed -- Rate -- Incidence -- Allocation of proceeds -- Expiration of subsection. |
| 82.38.031 | Tax imposed -- Intent. |
| 82.38.032 | Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements. |
| 82.38.035 | Tax liability. |
| 82.38.045 | Liability of terminal operator for remittance. |
| 82.38.047 | Liability of terminal operator for taxes when documentation incorrectly indicates internal revenue service compliance. |
| 82.38.050 | Tax liability on leased motor vehicles. |
| 82.38.060 | Tax computation on mileage basis. |
| 82.38.065 | Dyed special fuel use -- Authorization, license required -- Imposition of tax. |
| 82.38.066 | Dyed special fuel -- Requirements -- Marking -- Notice. |
| 82.38.075 | Natural gas, propane -- Annual license fee in lieu of special fuel tax for use in motor vehicles -- Schedule -- Decal or other identifying device. |
| 82.38.080 | Exemptions. |
| 82.38.090 | Penalty for acting without license -- Separate licenses for separate activities -- Interstate commerce -- Exception. |
| 82.38.100 | Special fuel trip permits -- Penalty -- Fees. |
| 82.38.110 | Application for license -- Federal certificate of registry -- Investigation -- Fee -- Penalty for false statement -- Bond or security. |
| 82.38.120 | Issuance of license -- Refusal -- Inspection of records -- Posting -- Display -- Duration -- Transferability. |
| 82.38.130 | Revocation, suspension, cancellation, and surrender of license -- Notice -- Bond release, discharge -- New or additional bond or surety. |
| 82.38.140 | Special fuel records -- Reports -- Inspection. |
| 82.38.150 | Periodic tax reports -- Forms -- Filing -- Time extensions during state of emergency. |
| 82.38.160 | Computation and payment of tax -- Remittance -- Electronic funds transfer. |
| 82.38.170 | Civil and statutory penalties and interest -- Deficiency assessments. |
| 82.38.180 | Refunds and credits. |
| 82.38.190 | Claim of refund or credit. |
| 82.38.200 | Suits for recovery of taxes illegally or erroneously collected. |
| 82.38.210 | Tax lien -- Filing. |
| 82.38.220 | Delinquency -- Notice to debtors -- Transfer or disposition of property, credits, or debts prohibited -- Lien -- Answer. |
| 82.38.230 | Delinquency -- Seizure and sale of property -- Notice -- Distribution of excess. |
| 82.38.235 | Assessments -- Warrant -- Lien -- Filing fee -- Writs of execution and garnishment. |
| 82.38.240 | Delinquency -- Collection by civil action -- Certificate. |
| 82.38.245 | Bankruptcy proceedings -- Notice. |
| 82.38.250 | Remedies cumulative. |
| 82.38.260 | Administration and enforcement. |
| 82.38.265 | Administration, collection, and enforcement of taxes pursuant to chapter 82.41 RCW. |
| 82.38.270 | Violations -- Penalties. |
| 82.38.275 | Investigatory power. |
| 82.38.280 | State preempts tax field. |
| 82.38.290 | Disposition of funds. |
| 82.38.300 | Judicial review and appeals. |
| 82.38.310 | Agreement with tribe for fuel taxes. |
| 82.38.320 | Bulk storage of special fuel by international fuel tax agreement licensee -- Authorization to pay tax at time of filing tax return -- Schedule -- Report -- Exemptions. |
| 82.38.350 | Fuel tax cooperative agreement. |
| 82.38.360 | Fuel tax evasion -- Seizure and forfeiture. |
| 82.38.365 | Fuel tax evasion -- Forfeiture procedure. |
| 82.38.370 | Fuel tax evasion -- Forfeited property. |
| 82.38.375 | Fuel tax evasion -- Return of seized property. |
| 82.38.380 | Fuel tax evasion -- Search and seizure. |
| 82.38.385 | Rules. |
| 82.38.800 | Rules -- 1998 c 176. |
| 82.38.900 | Section captions. |
| 82.38.910 | Short title. |
| 82.38.920 | Severability -- 1971 ex.s. c 175. |
| 82.38.930 | Effective date -- 1971 ex.s. c 175. |
| 82.38.940 | Findings -- 1998 c 176. |
| 82.38.941 | Effective date -- 1998 c 176. |