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Chapter 82.42 RCW

AIRCRAFT FUEL TAX

RCW Sections

82.42.010Definitions.
82.42.020Aircraft fuel tax imposed -- Exception -- Rate to be computed -- Misappropriation or conversion -- Penalties, liability.
82.42.030Exemptions.
82.42.040Collection of tax -- Procedure -- Licensing -- Surety bond or other security -- Records, reports, statements -- Extensions during state of emergency -- Application -- Investigation -- Fee -- Penalty for false statement.
82.42.050Failure of distributor to file report or statement -- Determination by director of amount sold, delivered or used -- Basis for tax assessment -- Penalty -- Records public.
82.42.060Payment of tax -- Penalty for delinquency -- Enforcement of collection -- Provisions of RCW 82.36.040, 82.36.070, 82.36.110 through 82.36.140 made applicable.
82.42.070Imports, exports, sales to United States government exempted -- Procedure -- Sales to state or political subdivisions not exempt -- Refund procedures.
82.42.080Violations -- Penalty.
82.42.090Tax proceeds -- Disposition -- Aeronautics account.
82.42.100Enforcement.
82.42.110Tax upon persons other than distributors -- Imposition -- Collection -- Distribution -- Enforcement.
82.42.120Mitigation of assessments.
82.42.125Bankruptcy proceedings -- Notice.
82.42.900Severability -- 1967 ex.s. c 10.