Chapter 82.14B RCW
COUNTIES—TAX ON TELEPHONE ACCESS LINE USE
Sections
| HTMLPDF | 82.14B.010 | Findings. |
| HTMLPDF | 82.14B.020 | Definitions. |
| HTMLPDF | 82.14B.030 | County 911 excise tax on use of switched access lines and radio access lines authorized—Amount—State 911 excise tax—Amount. |
| HTMLPDF | 82.14B.035 | Tax preferences—Expiration dates. |
| HTMLPDF | 82.14B.040 | Collection of tax. |
| HTMLPDF | 82.14B.042 | Payment and collection of taxes—Penalties for violations. |
| HTMLPDF | 82.14B.050 | Use of proceeds. |
| HTMLPDF | 82.14B.055 | Use of funds voluntarily remitted. |
| HTMLPDF | 82.14B.060 | County imposition of tax—Ordinance—Department notice. |
| HTMLPDF | 82.14B.061 | Administration by department—Extending reporting periods. |
| HTMLPDF | 82.14B.063 | Administration and collection by department—County 911 excise tax account created. |
| HTMLPDF | 82.14B.065 | County 911 excise tax account distributions—911 excise tax imposed in excess of maximum allowable. |
| HTMLPDF | 82.14B.150 | Filing of tax returns—Credit or refund for bad debts. |
| HTMLPDF | 82.14B.160 | Exemption—Activities immune from taxation under constitutions. |
| HTMLPDF | 82.14B.200 | Burden of proof that sale is not to subscriber—Effect of resale certificate—Liability if no retail certificate—Penalties—Exceptions. |
| HTMLPDF | 82.14B.210 | Personal liability upon termination, dissolution, or abandonment of business—Exemptions—Notice—Applicability—Collections. |