Chapter 82.38 RCW

FUEL TAX ACT

Sections
Statement of purpose.
Definitions.
Tax imposedRateIncidenceAllocation of proceedsExpiration of subsection.
Tax imposedIntent.
Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements.
Payment of tax by a nonlicensee.
Tax liability.
Tax liability on leased motor vehicles.
Bonding requirements.
Tax computation on mileage basis (as amended by 2013 c 23).
Tax computation on mileage basis (as amended by 2013 c 225).
Dyed special fuel useAuthorization, license requiredImposition of tax.
Dyed special fuelRequirementsMarkingNotice.
Dyed special fuelPenalties.
Natural gas, compressed natural gas, propaneAnnual license fee in lieu of special fuel tax for use in motor vehiclesScheduleDecal or other identifying device.
Exemptions.
Penalty for acting without licenseSeparate licenses for separate activitiesInterstate commerceException.
Special fuel trip permitsPenaltyFees.
Application for licenseFederal certificate of registryInvestigationFeeBond or security.
Issuance of licenseRefusal.
Fuel recordsReportsInspection.
Periodic tax reportsFormsFilingTime extensions during state of emergency.
Computation and payment of taxRemittanceElectronic funds transfer.
Civil and statutory penalties and interestDeficiency assessments.
Refunds and credits.
Refund to aeronautics account.
Claim of refund or credit.
Date of mailing deemed date of filing or receiptTimely mailing bars penalties and tolls statutory time limitations.
Suits for recovery of taxes illegally or erroneously collected.
InjunctionsWrits.
Tax lienFiling.
DelinquencyNotice to debtorsTransfer or disposition of property, credits, or debts prohibitedLienAnswer.
DelinquencySeizure and sale of propertyNoticeDistribution of excess.
AssessmentsWarrantLienFiling feeWrits of execution and garnishment.
Bankruptcy proceedingsNotice.
Discontinuance, sale, or transfer of businessNoticePayment of taxes, interest, penalties.
Administration and enforcement.
ViolationsPenalties.
Investigatory power.
State preempts tax field.
Disposition of funds.
Judicial review and appeals.
Agreement with tribe for fuel taxes.
Bulk storage of special fuel by international fuel tax agreement licenseeAuthorization to pay tax at time of filing tax returnScheduleReportExemptions.
Fuel tax evasionSeizure and forfeiture.
Fuel tax evasionForfeiture procedure.
Fuel tax evasionForfeited property.
Fuel tax evasionReturn of seized property.
Fuel tax evasionSearch and seizure.
Rules.