Chapter 82.14B RCW



HTMLPDF 82.14B.010Findings.
HTMLPDF 82.14B.020Definitions.
HTMLPDF 82.14B.030County 911 excise tax on use of switched access lines and radio access lines authorizedAmountState 911 excise taxAmount.
HTMLPDF 82.14B.035Tax preferencesExpiration dates.
HTMLPDF 82.14B.040Collection of tax.
HTMLPDF 82.14B.042Payment and collection of taxesPenalties for violations.
HTMLPDF 82.14B.050Use of proceeds.
HTMLPDF 82.14B.055Use of funds voluntarily remitted.
HTMLPDF 82.14B.060County imposition of taxOrdinanceDepartment notice.
HTMLPDF 82.14B.061Administration by departmentExtending reporting periods.
HTMLPDF 82.14B.063Administration and collection by departmentCounty 911 excise tax account created.
HTMLPDF 82.14B.065County 911 excise tax account distributions911 excise tax imposed in excess of maximum allowable.
HTMLPDF 82.14B.150Filing of tax returnsCredit or refund for bad debts.
HTMLPDF 82.14B.160ExemptionActivities immune from taxation under constitutions.
HTMLPDF 82.14B.200Burden of proof that sale is not to subscriberEffect of resale certificateLiability if no retail certificatePenaltiesExceptions.
HTMLPDF 82.14B.210Personal liability upon termination, dissolution, or abandonment of businessExemptionsNoticeApplicabilityCollections.