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Chapter 82.38 RCW

FUEL TAX ACT

Sections

HTMLPDF 82.38.010Statement of purpose.
HTMLPDF 82.38.020Definitions.
HTMLPDF 82.38.030Tax imposed—Rate—Incidence—Allocation of proceeds—Expiration of subsection.
HTMLPDF 82.38.031Tax imposed—Intent.
HTMLPDF 82.38.032Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements.
HTMLPDF 82.38.033Payment of tax by a nonlicensee.
HTMLPDF 82.38.035Tax liability.
HTMLPDF 82.38.050Tax liability on leased motor vehicles.
HTMLPDF 82.38.055Bonding requirements.
HTMLPDF 82.38.060Tax computation on mileage basis.
HTMLPDF 82.38.065Dyed special fuel use—Authorization, license required—Imposition of tax.
HTMLPDF 82.38.066Dyed special fuel—Requirements—Marking—Notice.
HTMLPDF 82.38.072Dyed special fuel—Penalties.
HTMLPDF 82.38.075Natural gas, compressed natural gas, propane—Annual license fee in lieu of special fuel tax for use in motor vehicles—Schedule—Decal or other identifying device.
HTMLPDF 82.38.080Exemptions.
HTMLPDF 82.38.090Penalty for acting without license—Separate licenses for separate activities—Interstate commerce—Exception.
HTMLPDF 82.38.100Special fuel trip permits—Penalty—Fees.
HTMLPDF 82.38.110Application for license—Federal certificate of registry—Investigation—Fee—Bond or security.
HTMLPDF 82.38.120Issuance of license—Refusal, suspension, revocation.
HTMLPDF 82.38.140Fuel records—Reports—Inspection.
HTMLPDF 82.38.150Periodic tax reports—Forms—Filing—Time extensions during state of emergency.
HTMLPDF 82.38.160Computation and payment of tax—Remittance—Electronic funds transfer.
HTMLPDF 82.38.170Civil and statutory penalties and interest—Deficiency assessments.
HTMLPDF 82.38.180Refunds and credits.
HTMLPDF 82.38.183Refund to aeronautics account.
HTMLPDF 82.38.190Claim of refund or credit.
HTMLPDF 82.38.195Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.
HTMLPDF 82.38.200Suits for recovery of taxes illegally or erroneously collected.
HTMLPDF 82.38.205Injunctions—Writs.
HTMLPDF 82.38.210Tax lien—Filing.
HTMLPDF 82.38.220Delinquency—Notice to debtors—Transfer or disposition of property, credits, or debts prohibited—Lien—Answer.
HTMLPDF 82.38.230Delinquency—Seizure and sale of property—Notice—Distribution of excess.
HTMLPDF 82.38.235Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.
HTMLPDF 82.38.245Bankruptcy proceedings—Notice.
HTMLPDF 82.38.255Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.
HTMLPDF 82.38.260Administration and enforcement.
HTMLPDF 82.38.270Violations—Penalties.
HTMLPDF 82.38.275Investigatory power.
HTMLPDF 82.38.280State preempts tax field.
HTMLPDF 82.38.290Disposition of funds.
HTMLPDF 82.38.300Judicial review and appeals.
HTMLPDF 82.38.310Agreement with tribe for fuel taxes.
HTMLPDF 82.38.320Bulk storage of special fuel by international fuel tax agreement licensee—Authorization to pay tax at time of filing tax return—Schedule—Report—Exemptions.
HTMLPDF 82.38.360Fuel tax evasion—Seizure and forfeiture.
HTMLPDF 82.38.365Fuel tax evasion—Forfeiture procedure.
HTMLPDF 82.38.370Fuel tax evasion—Forfeited property.
HTMLPDF 82.38.375Fuel tax evasion—Return of seized property.
HTMLPDF 82.38.380Fuel tax evasion—Search and seizure.
HTMLPDF 82.38.385Rules.
HTMLPDF 82.38.390Prorate and fuel tax discovery team.
HTMLPDF 82.38.400Reports exempt from public inspection and copying.
HTMLPDF 82.38.410Subpoenas.