These documents are currently being revised to incorporate the changes made during the 2024 Legislative Session. Please consult the Sections Affected Table for changes made during the 2024 Legislative Session.
82.40.010 Definitions. [1969 ex.s. c 281 § 24; 1967 c 196 § 1; 1961 c 15 § 82.40.010. Prior: 1955 c 287 § 1; 1941 c 127 § 2; Rem. Supp. 1941 § 8327-29; prior: 1939 c 177 § 1; 1933 c 58 § 1; 1921 c 173 § 1.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.020 Tax imposed — Rate. [1967 ex.s. c 83 § 6; 1961 ex.s. c 7 § 3; 1961 c 15 § 82.40.020. Prior: 1949 c 220 § 12; 1941 c 127 § 3; Rem. Supp. 1949 § 8327-30; prior: 1939 c 177 § 2; 1933 c 58 § 5; 1931 c 140 § 2; 1923 c 81 § 1; 1921 c 173 § 2.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.030 User's report to be filed. [1961 c 15 § 82.40.030. Prior: 1955 c 287 § 2; 1943 c 110 § 2; 1941 c 127 § 7; Rem. Supp. 1943 § 8327-34.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.040 Tax payable monthly — Exception. [1969 c 139 § 1; 1961 c 15 § 82.40.040. Prior: 1955 c 287 § 4; 1943 c 110 § 1; 1941 c 127 § 6; Rem. Supp. 1943 § 8327-33.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.045 Exemptions, rules and regulations — Users operating noncommercial passenger vehicles. [1961 c 15 § 82.40.045. Prior: 1955 c 287 § 11.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.046 Exemptions — State, etc., owned highway construction vehicles — Fire fighting equipment — Mobile equipment. [1969 ex.s. c 281 § 29; 1961 c 15 § 82.40.046. Prior: 1955 c 287 § 13.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.047 Exemption for urban passenger transportation systems. [1969 ex.s. c 281 § 28; 1967 c 86 § 2; 1965 c 135 § 2; 1963 c 187 § 2; 1961 c 117 § 2; 1961 c 15 § 82.40.047. Prior: 1959 c 298 § 2; 1957 c 292 § 2.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.050 Fuel tax permit — Vehicle identification card. [1969 c 139 § 3; 1965 ex.s. c 33 § 1; 1961 c 15 § 82.40.050. Prior: 1941 c 127 § 4; Rem. Supp. 1941 § 8327-31.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.060 Revocation of permit — Notice — Reissuance — Cancellation on cessation of use — Procedure. [1965 ex.s. c 33 § 2; 1961 c 15 § 82.40.060. Prior: 1941 c 127 § 5; Rem. Supp. 1941 § 8327-32.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.070 Date of mailing deemed date of receipt. [1961 c 15 § 82.40.070. Prior: 1941 c 127 § 8; Rem. Supp. 1941 § 8327-35.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.080 Penalty for nonpayment. [1961 c 15 § 82.40.080. Prior: 1941 c 127 § 9; Rem. Supp. 1941 § 8327-36.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.090 Permit required before registration of vehicle. [1961 c 15 § 82.40.090. Prior: 1941 c 127 § 10; Rem. Supp. 1941 § 8327-37.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.100 Lien of tax on vehicle. [1961 c 15 § 82.40.100. Prior: 1941 c 127 § 11; Rem. Supp. 1941 § 8327-38.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.110 Lien to be removed before vehicle can be transferred. [1961 c 15 § 82.40.110. Prior: 1941 c 127 § 12; Rem. Supp. 1941 § 8327-39.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.115 Lien of tax on other property. [1961 c 15 § 82.40.115. Prior: 1955 c 287 § 12.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.120 Notice of delinquency to user's debtors. [1961 c 15 § 82.40.120. Prior: 1941 c 127 § 13; Rem. Supp. 1941 § 8327-40.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.130 Bond to secure payments and compliance. [1965 ex.s. c 33 § 3; 1961 c 15 § 82.40.130. Prior: 1955 c 287 § 5; 1941 c 127 § 13a; Rem. Supp. 1941 § 8327-41.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.140 Delinquency — Seizure and sale of vehicle. [1961 c 15 § 82.40.140. Prior: 1955 c 287 § 6; 1941 c 127 § 14; Rem. Supp. 1941 § 8327-42.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.150 Delinquency — Collection by civil action. [1961 c 15 § 82.40.150. Prior: 1941 c 127 § 15; Rem. Supp. 1941 § 8327-43.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.160 Remedies cumulative. [1961 c 15 § 82.40.160. Prior: 1941 c 127 § 16; Rem. Supp. 1941 § 8327-44.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.170 Deficiency assessment — Interest — Penalties. [1961 c 15 § 82.40.170. Prior: 1955 c 287 § 7; 1941 c 127 § 17; Rem. Supp. 1941 § 8327-45.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.180 Failure to report — Default assessment. [1961 c 15 § 82.40.180. Prior: 1955 c 287 § 8; 1941 c 127 § 18; Rem. Supp. 1941 § 8327-46.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.190 Jeopardy determination of tax — Petition for reassessment — Security. [1961 c 15 § 82.40.190. Prior: 1941 c 127 § 18a; Rem. Supp. 1941 § 8327-47.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.200 Reassessment of deficiency and default assessments. [1961 c 15 § 82.40.200. Prior: 1941 c 127 § 19; Rem. Supp. 1941 § 8327-48.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.210 Notice of additional tax. [1961 c 15 § 82.40.210. Prior: 1941 c 127 § 20; Rem. Supp. 1941 § 8327-49.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.220 Refund or credit for overpayment — Interest. [1965 ex.s. c 33 § 4; 1961 c 15 § 82.40.220. Prior: 1941 c 127 § 21; Rem. Supp. 1941 § 8327-50.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.230 Suits for refunds. [1961 c 15 § 82.40.230. Prior: 1941 c 127 § 22; Rem. Supp. 1941 § 8327-51.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.240 License to sell or distribute fuel. [1967 c 196 § 2; 1961 c 15 § 82.40.240. Prior: 1941 c 127 § 23; Rem. Supp. 1941 § 8327-52.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.250 Records to be kept by users, sellers, etc. — Liability of persons delivering into noncommercial vehicles — Examination of records — Enforcement — Rules and regulations. [1967 ex.s. c 89 § 8; 1965 ex.s. c 33 § 5; 1961 c 15 § 82.40.250. Prior: 1955 c 287 § 9; 1941 c 127 § 24; Rem. Supp. 1941 § 8327-53.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.260 Secrecy enjoined — Exception. [1961 c 15 § 82.40.260. Prior: 1955 c 287 § 3; 1941 c 127 § 25; Rem. Supp. 1941 § 8327-54.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.270 Vehicle identification card must be presented or exhibited before fueling of vehicle — Exemption — Storage delivery evidence of intended use. [1967 c 196 § 3; 1965 ex.s. c 33 § 6; 1961 c 15 § 82.40.270. Prior: 1955 c 287 § 10; 1941 c 127 § 26; Rem. Supp. 1941 § 8327-55.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.280 Penalties. [1961 c 15 § 82.40.280. Prior: 1941 c 127 § 27; Rem. Supp. 1941 § 8327-56.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.290 Revenue to the motor vehicle fund — Allocation of proceeds. [1967 ex.s. c 83 § 7; 1963 c 113 § 2; 1961 ex.s. c 7 § 4; 1961 c 15 § 82.40.290. Prior: 1941 c 127 § 28; Rem. Supp. 1941 § 8327-57.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972. 82.40.900 Short title. [1961 c 15 § 82.40.900. Prior: 1941 c 127 § 1; Rem. Supp. 1941 § 8327-27.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1969 ex.s. c 281 § 24; 1967 c 196 § 1; 1961 c 15 § 82.40.010. Prior: 1955 c 287 § 1; 1941 c 127 § 2; Rem. Supp. 1941 § 8327-29; prior: 1939 c 177 § 1; 1933 c 58 § 1; 1921 c 173 § 1.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1967 ex.s. c 83 § 6; 1961 ex.s. c 7 § 3; 1961 c 15 § 82.40.020. Prior: 1949 c 220 § 12; 1941 c 127 § 3; Rem. Supp. 1949 § 8327-30; prior: 1939 c 177 § 2; 1933 c 58 § 5; 1931 c 140 § 2; 1923 c 81 § 1; 1921 c 173 § 2.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1961 c 15 § 82.40.030. Prior: 1955 c 287 § 2; 1943 c 110 § 2; 1941 c 127 § 7; Rem. Supp. 1943 § 8327-34.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1969 c 139 § 1; 1961 c 15 § 82.40.040. Prior: 1955 c 287 § 4; 1943 c 110 § 1; 1941 c 127 § 6; Rem. Supp. 1943 § 8327-33.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1961 c 15 § 82.40.045. Prior: 1955 c 287 § 11.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1969 ex.s. c 281 § 29; 1961 c 15 § 82.40.046. Prior: 1955 c 287 § 13.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1969 ex.s. c 281 § 28; 1967 c 86 § 2; 1965 c 135 § 2; 1963 c 187 § 2; 1961 c 117 § 2; 1961 c 15 § 82.40.047. Prior: 1959 c 298 § 2; 1957 c 292 § 2.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1969 c 139 § 3; 1965 ex.s. c 33 § 1; 1961 c 15 § 82.40.050. Prior: 1941 c 127 § 4; Rem. Supp. 1941 § 8327-31.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1965 ex.s. c 33 § 2; 1961 c 15 § 82.40.060. Prior: 1941 c 127 § 5; Rem. Supp. 1941 § 8327-32.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1961 c 15 § 82.40.070. Prior: 1941 c 127 § 8; Rem. Supp. 1941 § 8327-35.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1961 c 15 § 82.40.080. Prior: 1941 c 127 § 9; Rem. Supp. 1941 § 8327-36.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1961 c 15 § 82.40.090. Prior: 1941 c 127 § 10; Rem. Supp. 1941 § 8327-37.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1961 c 15 § 82.40.100. Prior: 1941 c 127 § 11; Rem. Supp. 1941 § 8327-38.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1961 c 15 § 82.40.110. Prior: 1941 c 127 § 12; Rem. Supp. 1941 § 8327-39.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1961 c 15 § 82.40.115. Prior: 1955 c 287 § 12.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1961 c 15 § 82.40.120. Prior: 1941 c 127 § 13; Rem. Supp. 1941 § 8327-40.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1965 ex.s. c 33 § 3; 1961 c 15 § 82.40.130. Prior: 1955 c 287 § 5; 1941 c 127 § 13a; Rem. Supp. 1941 § 8327-41.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1961 c 15 § 82.40.140. Prior: 1955 c 287 § 6; 1941 c 127 § 14; Rem. Supp. 1941 § 8327-42.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1961 c 15 § 82.40.150. Prior: 1941 c 127 § 15; Rem. Supp. 1941 § 8327-43.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1961 c 15 § 82.40.160. Prior: 1941 c 127 § 16; Rem. Supp. 1941 § 8327-44.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1961 c 15 § 82.40.170. Prior: 1955 c 287 § 7; 1941 c 127 § 17; Rem. Supp. 1941 § 8327-45.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1961 c 15 § 82.40.180. Prior: 1955 c 287 § 8; 1941 c 127 § 18; Rem. Supp. 1941 § 8327-46.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1961 c 15 § 82.40.190. Prior: 1941 c 127 § 18a; Rem. Supp. 1941 § 8327-47.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1961 c 15 § 82.40.200. Prior: 1941 c 127 § 19; Rem. Supp. 1941 § 8327-48.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1961 c 15 § 82.40.210. Prior: 1941 c 127 § 20; Rem. Supp. 1941 § 8327-49.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1965 ex.s. c 33 § 4; 1961 c 15 § 82.40.220. Prior: 1941 c 127 § 21; Rem. Supp. 1941 § 8327-50.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1961 c 15 § 82.40.230. Prior: 1941 c 127 § 22; Rem. Supp. 1941 § 8327-51.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1967 c 196 § 2; 1961 c 15 § 82.40.240. Prior: 1941 c 127 § 23; Rem. Supp. 1941 § 8327-52.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1967 ex.s. c 89 § 8; 1965 ex.s. c 33 § 5; 1961 c 15 § 82.40.250. Prior: 1955 c 287 § 9; 1941 c 127 § 24; Rem. Supp. 1941 § 8327-53.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1961 c 15 § 82.40.260. Prior: 1955 c 287 § 3; 1941 c 127 § 25; Rem. Supp. 1941 § 8327-54.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1967 c 196 § 3; 1965 ex.s. c 33 § 6; 1961 c 15 § 82.40.270. Prior: 1955 c 287 § 10; 1941 c 127 § 26; Rem. Supp. 1941 § 8327-55.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1961 c 15 § 82.40.280. Prior: 1941 c 127 § 27; Rem. Supp. 1941 § 8327-56.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1967 ex.s. c 83 § 7; 1963 c 113 § 2; 1961 ex.s. c 7 § 4; 1961 c 15 § 82.40.290. Prior: 1941 c 127 § 28; Rem. Supp. 1941 § 8327-57.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.
[1961 c 15 § 82.40.900. Prior: 1941 c 127 § 1; Rem. Supp. 1941 § 8327-27.] Repealed by 1971 ex.s. c 175 § 33, effective January 1, 1972.