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Chapter 82.14B RCW

COUNTIES—TAX ON TELEPHONE ACCESS LINE USE

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RCW dispositions

Sections

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 authorized—Amount—State 911 excise tax—Amount.
HTMLPDF 82.14B.035Tax preferences—Expiration dates.
HTMLPDF 82.14B.040Collection of tax.
HTMLPDF 82.14B.042Payment and collection of taxes—Penalties for violations.
HTMLPDF 82.14B.050Use of proceeds.
HTMLPDF 82.14B.055Use of funds voluntarily remitted.
HTMLPDF 82.14B.060County imposition of tax—Ordinance—Department notice.
HTMLPDF 82.14B.061Administration by department—Extending reporting periods.
HTMLPDF 82.14B.063Administration and collection by department—County 911 excise tax account created.
HTMLPDF 82.14B.065County 911 excise tax account distributions—911 excise tax imposed in excess of maximum allowable.
HTMLPDF 82.14B.150Filing of tax returns—Credit or refund for bad debts.
HTMLPDF 82.14B.160Exemption—Activities immune from taxation under constitutions.
HTMLPDF 82.14B.200Burden of proof that sale is not to subscriber—Effect of resale certificate—Liability if no retail certificate—Penalties—Exceptions.
HTMLPDF 82.14B.210Personal liability upon termination, dissolution, or abandonment of business—Exemptions—Notice—Applicability—Collections.
HTMLPDF 82.14B.220Transfer of tax revenues from counties to local governments.