Menu
Search
Enter search terms
Go
Enter search terms
Legislature Home
House of Representatives
Senate
Find Your District
Find Your District
Laws & Agency Rules
Bill Information
Agendas, Schedules, and Calendars
Legislative Committees
Coming to the Legislature
Civic Education
Legislative Agencies
Legislative Information Center
Email Updates (GovDelivery)
View All Links
Main Sections
Legislature Home
House of Representatives
Senate
Find Your District
Find Your District
Laws & Agency Rules
Bill Information
Agendas, Schedules, & Calendars
Legislative Committees
Legislative Agencies
Legislative Information Center
Email Updates (GovDelivery)
View all links
Print
RCWs
>
Title 82
>
Chapter 82.38
Complete Chapter
HTML
PDF
|
RCW Dispositions
Chapter
82.38
RCW
FUEL TAX ACT
Sections
HTML
PDF
82.38.010
Statement of purpose.
HTML
PDF
82.38.020
Definitions.
HTML
PDF
82.38.030
Tax imposed
—
Rate
—
Incidence
—
Allocation of proceeds
—
Expiration of subsection.
HTML
PDF
82.38.031
Tax imposed
—
Intent.
HTML
PDF
82.38.032
Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements.
HTML
PDF
82.38.033
Payment of tax by a nonlicensee.
HTML
PDF
82.38.035
Tax liability.
HTML
PDF
82.38.050
Tax liability on leased motor vehicles.
HTML
PDF
82.38.055
Bonding requirements.
HTML
PDF
82.38.060
Tax computation on mileage basis.
HTML
PDF
82.38.065
Dyed special fuel use
—
Authorization, license required
—
Imposition of tax.
HTML
PDF
82.38.066
Dyed special fuel
—
Requirements
—
Marking
—
Notice.
HTML
PDF
82.38.072
Dyed special fuel
—
Penalties.
HTML
PDF
82.38.075
Natural 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.
HTML
PDF
82.38.080
Exemptions.
HTML
PDF
82.38.090
Penalty for acting without license
—
Separate licenses for separate activities
—
Interstate commerce
—
Exception.
HTML
PDF
82.38.100
Special fuel trip permits
—
Penalty
—
Fees.
HTML
PDF
82.38.110
Application for license
—
Federal certificate of registry
—
Investigation
—
Fee
—
Bond or security.
HTML
PDF
82.38.120
Issuance of license
—
Refusal.
HTML
PDF
82.38.140
Fuel records
—
Reports
—
Inspection.
HTML
PDF
82.38.150
Periodic tax reports
—
Forms
—
Filing
—
Time extensions during state of emergency.
HTML
PDF
82.38.160
Computation and payment of tax
—
Remittance
—
Electronic funds transfer.
HTML
PDF
82.38.170
Civil and statutory penalties and interest
—
Deficiency assessments.
HTML
PDF
82.38.180
Refunds and credits.
HTML
PDF
82.38.183
Refund to aeronautics account.
HTML
PDF
82.38.190
Claim of refund or credit.
HTML
PDF
82.38.195
Date of mailing deemed date of filing or receipt
—
Timely mailing bars penalties and tolls statutory time limitations.
HTML
PDF
82.38.200
Suits for recovery of taxes illegally or erroneously collected.
HTML
PDF
82.38.205
Injunctions
—
Writs.
HTML
PDF
82.38.210
Tax lien
—
Filing.
HTML
PDF
82.38.220
Delinquency
—
Notice to debtors
—
Transfer or disposition of property, credits, or debts prohibited
—
Lien
—
Answer.
HTML
PDF
82.38.230
Delinquency
—
Seizure and sale of property
—
Notice
—
Distribution of excess.
HTML
PDF
82.38.235
Assessments
—
Warrant
—
Lien
—
Filing fee
—
Writs of execution and garnishment.
HTML
PDF
82.38.245
Bankruptcy proceedings
—
Notice.
HTML
PDF
82.38.255
Discontinuance, sale, or transfer of business
—
Notice
—
Payment of taxes, interest, penalties.
HTML
PDF
82.38.260
Administration and enforcement.
HTML
PDF
82.38.270
Violations
—
Penalties.
HTML
PDF
82.38.275
Investigatory power.
HTML
PDF
82.38.280
State preempts tax field.
HTML
PDF
82.38.290
Disposition of funds.
HTML
PDF
82.38.300
Judicial review and appeals.
HTML
PDF
82.38.310
Agreement with tribe for fuel taxes.
HTML
PDF
82.38.320
Bulk storage of special fuel by international fuel tax agreement licensee
—
Authorization to pay tax at time of filing tax return
—
Schedule
—
Report
—
Exemptions.
HTML
PDF
82.38.360
Fuel tax evasion
—
Seizure and forfeiture.
HTML
PDF
82.38.365
Fuel tax evasion
—
Forfeiture procedure.
HTML
PDF
82.38.370
Fuel tax evasion
—
Forfeited property.
HTML
PDF
82.38.375
Fuel tax evasion
—
Return of seized property.
HTML
PDF
82.38.380
Fuel tax evasion
—
Search and seizure.
HTML
PDF
82.38.385
Rules.
Site Contents
Selected content listed in alphabetical order under each group
Let Your Voice Be Heard
Contact Your Legislators
Comment on a Bill
Participate in Committee Hearings
Find
Bills
Committee Meeting Schedules & Agendas
District & Legislators
Laws & Rules
Member Information / Rosters
Video & Audio on TVW
About the Legislature
Committees
House of Representatives
Legislative Agencies
Legislative Information Center
Legislature Home
Senate
Track Legislation
Bills
Email Updates (GovDelivery)
RSS Feeds
Web Services
Additional Information
Accessibility Information
Civic Education
Comments about this site
Contact Us
Disclaimer
Employment Opportunities
Gift Center
Glossary of Terms
Help
History of the State Legislature
Privacy Notice
Reports to the Legislature
Search
Outside the Legislature
Contact Congress - the Other Washington
Governor's Website
OFM Fiscal Note Website
Washington Courts