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.
Notes:
Reviser's note: RCW 82.36.250 was amended by 2013 c 23 § 329 without reference to its repeal by 2013 c 225 § 501. It has been decodified for publication purposes under RCW 1.12.025.
82.36.010
Definitions.
[2007 c 515 § 1; 2001 c 270 § 1; 1998 c 176 § 6. Prior: 1995 c 287 § 1; 1995 c 274 § 20; 1993 c 54 § 1; 1991 c 339 § 13; 1990 c 250 § 79; 1987 c 174 § 1; 1983 1st ex.s. c 49 § 25; 1981 c 342 § 1; 1979 c 158 § 223; 1977 ex.s. c 317 § 1; 1971 ex.s. c 156 § 1; 1967 c 153 § 1; 1965 ex.s. c 79 § 1; 1961 c 15 § 82.36.010; prior: 1939 c 177 § 1; 1933 c 58 § 1; RRS § 8327-1; prior: 1921 c 173 § 1.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.020
Tax levied and imposed — Rate to be computed — Incidence — Distribution.
[2007 c 515 § 2; 2001 c 270 § 2; 2000 c 103 § 13; 1998 c 176 § 7; 1983 1st ex.s. c 49 § 26; 1982 1st ex.s. c 6 § 1; 1977 ex.s. c 317 § 2; 1974 ex.s. c 28 § 1. Prior: 1973 1st ex.s. c 160 § 1; 1973 1st ex.s. c 124 § 2; 1972 ex.s. c 24 § 1; 1970 ex.s. c 85 § 3; 1967 ex.s. c 145 § 75; 1967 ex.s. c 83 § 2; 1965 ex.s. c 79 § 2; 1963 c 113 § 1; 1961 ex.s. c 7 § 1; 1961 c 15 § 82.36.020; prior: 1957 c 247 § 1; 1955 c 207 § 1; 1951 c 269 § 43; 1949 c 220 § 7; 1939 c 177 § 2; 1933 c 58 § 5; Rem. Supp. 1949 § 8327-5; prior: 1931 c 140 § 2; 1923 c 81 § 1; 1921 c 173 § 2.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.022
Tax imposed — Intent.
[2007 c 515 § 20.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.025
Motor vehicle fuel tax rate — Expiration of subsection.
[2007 c 515 § 3; 2005 c 314 § 101; 2003 c 361 § 401. Prior: 1999 c 269 § 16; 1999 c 94 § 29; 1994 c 179 § 30; 1991 c 342 § 57; 1990 c 42 § 101; 1983 1st ex.s. c 49 § 27; 1981 c 342 § 2; 1979 c 158 § 224; 1977 ex.s. c 317 § 6.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.026
Tax liability — General.
[2007 c 515 § 4; 2001 c 270 § 3; 1998 c 176 § 8.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.027
Tax liability of terminal operator.
[2007 c 515 § 6; 1998 c 176 § 9.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.028
Tax liability — Reciprocity agreements.
[2007 c 515 § 5.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.029
Deductions-Handling losses-Reports.
[1998 c 176 § 10.]
Repealed by 2013 c 225 § 501, effective July 1, 2016; and subsequently repealed by 2015 3rd sp.s. c 44 § 114.
82.36.030
Monthly gallonage return.
[1996 c 104 § 1; 1994 c 262 § 18; 1993 c 54 § 2; 1991 c 339 § 14; 1990 c 42 § 202; 1987 c 174 § 2; 1961 c 15 § 82.36.030. Prior: 1957 c 247 § 2; 1943 c 84 § 1; 1933 c 58 § 7; Rem. Supp. 1943 § 8327-7; prior: 1921 c 173 § 4.]
Repealed by 1998 c 176 § 89, effective January 1, 1999.
82.36.031
Periodic tax reports — Forms — Filing — Time extensions during state of emergency.
[2008 c 181 § 505; 2007 c 515 § 8; 1998 c 176 § 11.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.032
Penalty for filing fraudulent tax report.
[1998 c 176 § 13; 1987 c 174 § 7.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.035
Computation and payment of tax — Remittance — Electronic funds transfer.
[2005 c 260 § 1; 1998 c 176 § 12.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.038
Payment of tax — Due dates — Electronic funds transfer.
[1987 c 174 § 3.]
Repealed by 1998 c 176 § 89, effective January 1, 1999.
82.36.040
Payment of tax — Penalty for delinquency.
[1991 c 339 § 2; 1989 c 378 § 24; 1987 c 174 § 4; 1977 c 28 § 1; 1961 c 15 § 82.36.040. Prior: 1957 c 247 § 3; 1955 c 207 § 3; prior: 1953 c 151 § 1; 1943 c 84 § 2, part; 1933 c 58 § 8, part; Rem. Supp. 1943 § 8327-8, part; prior: 1923 c 81 § 3, part; 1921 c 173 § 5, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.042
Notice by supplier of distributor's failure to pay tax — License suspension — Notice to suppliers — Revocation or suspension upon continued noncompliance.
[1998 c 176 § 14.]
Repealed by 2007 c 515 § 34.
82.36.044
Credit for worthless accounts receivable — Report — Adjustment.
[1998 c 176 § 15.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.045
Licensees, persons acting as licensees — Tax reports — Deficiencies, failure to file, fraudulent filings, misappropriation, or conversion — Penalties, liability — Mitigation — Reassessment petition, hearing — Notice.
[2007 c 515 § 9; 1998 c 176 § 16; 1996 c 104 § 2; 1991 c 339 § 1.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.047
Assessments — Warrant — Lien — Filing fee — Writs of execution and garnishment.
[2001 c 146 § 13; 1998 c 176 § 17; 1991 c 339 § 4.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.050
Date of mailing deemed date of filing or receipt — Timely mailing bars penalties and tolls statutory time limitations.
[1961 c 15 § 82.36.050. Prior: 1957 c 247 § 4; 1947 c 135 § 1; Rem. Supp. 1947 § 8327-8a.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.060
Application for license — Federal certificate of registry — Investigation — Fee — Penalty for false statement — Bond or security — Cancellation.
[2007 c 515 § 10; 2001 c 270 § 5; 1998 c 176 § 18; 1996 c 104 § 3; 1994 c 262 § 19; 1973 c 96 § 1; 1961 c 15 § 82.36.060. Prior: 1933 c 58 § 2; RRS § 8327-2.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.070
Issuance of license — Display — Refusal of issuance — Inspection of records.
[1998 c 176 § 19; 1998 c 115 § 2; 1996 c 104 § 4; 1994 c 262 § 20; 1973 c 96 § 2; 1965 ex.s. c 79 § 3; 1961 c 15 § 82.36.070. Prior: 1957 c 247 § 5; 1955 c 207 § 4; prior: 1933 c 58 § 3, part; RRS § 8327-3, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.075
Reports by persons other than licensees — Department requirements — Forms.
[1998 c 176 § 29.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.080
Penalty for acting without license — Separate licenses for separate activities — Default assessment.
[2007 c 515 § 11; 1998 c 176 § 20; 1961 c 15 § 82.36.080. Prior: 1955 c 207 § 5; prior: (i) 1933 c 58 § 3, part; RRS § 8327-3, part. (ii) 1943 c 84 § 2, part; 1933 c 58 § 8, part; Rem. Supp. 1943 § 8327-8, part; prior: 1923 c 81 § 3, part; 1921 c 173 § 5, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.090
Discontinuance, sale, or transfer of business — Notice — Payment of taxes, interest, penalties — Overpayment refunds.
[1998 c 176 § 21; 1967 c 153 § 2; 1965 ex.s. c 79 § 4; 1961 c 15 § 82.36.090. Prior: 1933 c 58 § 4; RRS § 8327-4.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.095
Bankruptcy proceedings — Notice.
[1997 c 183 § 7.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.100
Tax required of persons not classed as licensees — Duties — Procedure — Distribution of proceeds — Penalties — Enforcement.
[1998 c 176 § 22; 1983 1st ex.s. c 49 § 28; 1977 ex.s. c 317 § 3; 1967 ex.s. c 83 § 3; 1961 ex.s. c 7 § 2; 1961 c 15 § 82.36.100. Prior: 1957 c 247 § 6; 1951 c 267 § 1; 1939 c 177 § 5; RRS § 8327-5a.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.110
Delinquency — Lien of tax — Notice.
[1993 c 54 § 3; 1961 c 15 § 82.36.110. Prior: 1933 c 58 § 9, part; RRS § 8327-9, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
Notes:
Reviser's note: RCW 82.36.110 was amended by 2013 c 23 § 328 without reference to its repeal by 2013 c 225 § 501. It has been decodified for publication purposes under RCW 1.12.025.
82.36.120
Delinquency — Notice to debtors — Transfer or disposition of property, credits, or debts prohibited — Lien — Answer.
[1998 c 176 § 23; 1994 c 262 § 21; 1991 c 339 § 3; 1961 c 15 § 82.36.120. Prior: 1933 c 58 § 9, part; RRS § 8327-9, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.130
Delinquency — Tax warrant.
[2000 c 103 § 14. Prior: 1998 c 311 § 11; 1998 c 176 § 24; 1961 c 15 § 82.36.130; prior: 1933 c 58 § 9, part; RRS § 8327-9, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.140
State may pursue remedy against licensee or bond.
[1998 c 176 § 25; 1961 c 15 § 82.36.140. Prior: 1933 c 58 § 9, part; RRS § 8327-9, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.150
Records to be kept by licensees — Inventory — Statement.
[1998 c 176 § 26; 1965 ex.s. c 79 § 5; 1961 c 15 § 82.36.150. Prior: 1933 c 58 § 10; RRS § 8327-10; prior: 1921 c 173 § 6, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.160
Records to be preserved by licensees.
[2007 c 515 § 12; 1998 c 176 § 27; 1996 c 104 § 5; 1961 c 15 § 82.36.160. Prior: 1957 c 247 § 7; 1933 c 58 § 11; RRS § 8327-11; prior: 1921 c 173 § 6, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.170
Additional reports — Filing.
[1998 c 176 § 28; 1961 c 15 § 82.36.170. Prior: 1933 c 58 § 12; RRS § 8327-12; prior: 1921 c 173 § 9.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.180
Examinations and investigations.
[2007 c 515 § 13; 1998 c 176 § 30; 1967 ex.s. c 89 § 6; 1965 ex.s. c 79 § 6; 1961 c 15 § 82.36.180. Prior: 1939 c 177 § 3; 1933 c 58 § 13; RRS § 8327-13; prior: 1921 c 173 § 6, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.190
Suspension, revocation, cancellation of licenses — Notice.
[1998 c 176 § 31; 1990 c 250 § 80; 1961 c 15 § 82.36.190. Prior: 1933 c 58 § 14; RRS § 8327-14.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.200
Carriers of motor vehicle fuel — Examination of records, stocks, etc.
[1998 c 176 § 32; 1965 ex.s. c 79 § 7; 1961 c 15 § 82.36.200. Prior: 1957 c 218 § 1; 1953 c 157 § 1; 1943 c 84 § 3; 1933 c 58 § 15; Rem. Supp. 1943 § 8327-15.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.210
Carriers of motor vehicle fuel — Invoice, bill of sale, etc., required — Inspections.
[1998 c 176 § 33; 1965 ex.s. c 79 § 8; 1961 ex.s. c 21 § 30; 1961 c 15 § 82.36.210. Prior: 1933 c 58 § 16; RRS § 8327-16.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.220
Exemptions — Tourists.
[1963 ex.s. c 22 § 20; 1961 ex.s. c 21 § 31; 1961 c 15 § 82.36.220. Prior: 1957 c 247 § 9; prior: 1949 c 220 § 13, part; 1943 c 84 § 4, part; 1939 c 177 § 4, part; 1933 c 58 § 17, part; Rem. Supp. 1949 § 8327-17, part.]
Repealed by 1998 c 176 § 89, effective January 1, 1999.
82.36.225
Exemptions — Alcohol for use as fuel — Tax credit — Expiration of section.
[1991 c 145 § 2; 1985 c 371 § 4; 1981 c 342 § 4; 1980 c 131 § 3.]
Repealed by 1993 c 268 § 1.
82.36.2251
Exemptions — Alcohol for use as fuel — Gallonage threshold — Tax credit, blended fuel — Expiration of section.
[1993 c 268 § 2.]
Repealed by 1994 c 225 § 1, effective May 1, 1994. See 1995 c 364 § 6 and Supreme Court No. 62771-1, August 10, 1995.
82.36.226
Intent — Reflection of tax credit in price.
[1981 c 342 § 3.]
Decodified September 1993.
82.36.230
Exemptions — Imports, exports, federal sales — Invoice — Certificate — Reporting.
[1998 c 176 § 34; 1993 c 54 § 4; 1989 c 193 § 1; 1971 ex.s. c 156 § 2; 1967 c 153 § 3; 1965 ex.s. c 79 § 9; 1961 c 15 § 82.36.230. Prior: 1957 c 247 § 10; prior: 1953 c 150 § 1; 1949 c 220 § 13, part; 1943 c 84 § 4, part; 1939 c 177 § 4, part; 1933 c 58 § 17, part; Rem. Supp. 1949 § 8327-17, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.235
Exemptions — Fuel delivered by distributor exclusively for marine use — Exemption certificate — Records and examination.
[1965 ex.s. c 79 § 10; 1961 c 15 § 82.36.235. Prior: 1957 c 218 § 15.]
Repealed by 1971 ex.s. c 180 § 11.
82.36.240
Sales to state or political subdivisions not exempt.
[1961 c 15 § 82.36.240. Prior: 1957 c 247 § 11; prior: 1949 c 220 § 13, part; 1943 c 84 § 4, part; 1939 c 177 § 4, part; 1933 c 58 § 17, part; Rem. Supp. 1949 § 8327-17, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.245
Exemption — Sales to foreign diplomatic and consular missions.
[1989 c 193 § 2.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.247
Exemption — Racing fuel.
[2007 c 515 § 14.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.250
Nongovernmental use of fuels, etc., acquired from United States government — Tax — Unlawful to procure or use.
[1961 c 15 § 82.36.250. Prior: 1957 c 247 § 12; prior: 1949 c 220 § 13, part; 1943 c 84 § 4, part; 1939 c 177 § 4, part; 1933 c 58 § 17, part; Rem. Supp. 1949 § 8327-17, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
Notes:
Reviser's note: RCW 82.36.250 was amended by 2013 c 23 § 329 without reference to its repeal by 2013 c 225 § 501. It has been decodified for publication purposes under RCW 1.12.025.
82.36.260
Extension of time for filing exportation certificates or claiming exemptions.
[1965 ex.s. c 79 § 11; 1961 c 15 § 82.36.260. Prior: 1957 c 247 § 13; prior: 1949 c 220 § 13, part; 1943 c 84 § 4, part; 1939 c 177 § 4, part; 1933 c 58 § 17, part; Rem. Supp. 1949 § 8327-17, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.270
Refund permit.
[1977 c 28 § 2; 1973 c 96 § 3; 1967 c 153 § 4; 1961 c 15 § 82.36.270. Prior: 1957 c 218 § 3; prior: 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.273
Refunds to licensee for fuel purchased by exempt person — Exception — Invoice or proof.
[1998 c 176 § 35.]
Repealed by 2007 c 515 § 34.
82.36.275
Refunds for urban transportation systems.
[1969 ex.s. c 281 § 27; 1967 c 86 § 1; 1965 c 135 § 1; 1963 c 187 § 1; 1961 c 117 § 1; 1961 c 15 § 82.36.275. Prior: 1959 c 298 § 1; 1957 c 292 § 1.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.280
Refunds for nonhighway use of fuel.
[2010 c 161 § 906; 1998 c 176 § 36; 1993 c 141 § 1; 1985 c 371 § 5; 1980 c 131 § 5; 1972 ex.s. c 138 § 1; 1971 ex.s. c 36 § 1; 1969 ex.s. c 281 § 23; 1961 c 15 § 82.36.280. Prior: 1957 c 218 § 4; prior: 1951 c 263 § 1; 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.285
Refunds for transit services to persons with special transportation needs by nonprofit transportation providers.
[1996 c 244 § 5; 1983 c 108 § 3.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.290
Refunds for use in manufacturing, cleaning, dyeing.
[1961 c 15 § 82.36.290. Prior: 1957 c 218 § 5; prior: 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.300
Refunds on exported fuel.
[1998 c 176 § 37; 1963 ex.s. c 22 § 21; 1961 c 15 § 82.36.300. Prior: 1957 c 218 § 6; prior: 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.302
Refunds for employees of foreign governments.
[1967 ex.s. c 145 § 59.]
Repealed by 1989 c 193 § 5.
82.36.305
Refunds to dealer delivering fuel exclusively for marine use — Limitations — Supporting certificate.
[1965 ex.s. c 79 § 12; 1961 c 15 § 82.36.305. Prior: 1957 c 218 § 16.]
Repealed by 2007 c 515 § 34.
82.36.306
Remedies for violation of RCW 82.36.305 — Rules — Coloring of fuel exclusively for marine use, samples may be taken.
[1973 c 96 § 4; 1961 c 15 § 82.36.306. Prior: 1957 c 218 § 17.]
Repealed by 2003 c 358 § 15.
82.36.310
Claim of refund.
[1998 c 176 § 38; 1998 c 115 § 3; 1995 c 318 § 3; 1965 ex.s. c 79 § 13; 1961 c 15 § 82.36.310. Prior: 1957 c 218 § 7; prior: 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
Notes:
Reviser's note: RCW 82.36.310 was amended by 2013 c 23 § 330 without reference to its repeal by 2013 c 225 § 501. It has been decodified for publication purposes under RCW 1.12.025.
82.36.320
Information may be required.
[2007 c 515 § 15; 1961 c 15 § 82.36.320. Prior: 1957 c 218 § 8; prior: 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.330
Payment of refunds — Interest — Penalty.
[2003 c 53 § 401; 1998 c 176 § 39; 1971 ex.s. c 180 § 9; 1965 ex.s. c 79 § 14; 1961 c 15 § 82.36.330. Prior: 1957 c 218 § 9; prior: 1955 c 90 § 1; 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.335
Credits on tax in lieu of collection and refund.
[1998 c 176 § 40; 1997 c 183 § 8; 1961 c 15 § 82.36.335. Prior: 1957 c 218 § 14.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.340
Examination of books and records.
[2007 c 515 § 16; 1961 c 15 § 82.36.340. Prior: 1957 c 218 § 10; prior: 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.350
Fraudulent invoices — Penalty.
[1998 c 176 § 41; 1961 c 15 § 82.36.350. Prior: 1957 c 218 § 11; prior: 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.360
Separate invoices for nontaxed fuel.
[1961 c 15 § 82.36.360. Prior: 1957 c 218 § 12; prior: 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]
Repealed by 2007 c 515 § 34.
82.36.370
Refunds for fuel lost or destroyed through fire, flood, leakage, etc.
[2007 c 515 § 17; 1998 c 176 § 42; 1967 c 153 § 5; 1965 ex.s. c 79 § 15; 1961 c 15 § 82.36.370. Prior: 1957 c 218 § 13; prior: 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.373
Refund for worthless accounts receivable — Rules — Apportionment after receipt.
[1998 c 176 § 43.]
Repealed by 2007 c 515 § 34.
82.36.375
Time limitation on erroneous payment credits or refunds and notices of additional tax.
[1998 c 176 § 44; 1965 ex.s. c 79 § 16.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.380
Violations — Penalties.
[2007 c 515 § 18; 2003 c 358 § 13; 2000 2nd sp.s. c 4 § 9; 1995 c 287 § 2; 1961 c 15 § 82.36.380. Prior: 1949 c 234 § 2, part; 1933 c 58 § 19, part; Rem. Supp. 1949 § 8327-19, part; prior: 1921 c 173 § 12, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.390
Diversion of export fuel — Penalty.
[1998 c 176 § 45; 1996 c 104 § 6; 1961 c 15 § 82.36.390. Prior: 1949 c 234 § 2, part; 1933 c 58 § 19, part; Rem. Supp. 1949 § 8327-19, part; prior: 1921 c 173 § 12, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.400
Other offenses — Penalties.
[2011 c 96 § 57; 2003 c 53 § 402; 1998 c 176 § 46; 1971 ex.s. c 156 § 3; 1967 c 153 § 6; 1961 c 15 § 82.36.400. Prior: 1949 c 234 § 2, part; 1933 c 58 § 19, part; Rem. Supp. 1949 § 8327-19, part; prior: 1921 c 173 § 12, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.405
Liability, payment, and report of taxes due before March 2000 — Inventory report — Penalties, interest.
[1998 c 176 § 47.]
Repealed by 2005 c 260 § 3, effective July 1, 2005.
82.36.407
Tax liability of user — Payment — Exceptions.
[1998 c 176 § 48.]
Repealed by 2007 c 515 § 34.
82.36.410
Revenue to motor vehicle fund.
[1973 c 95 § 5; 1961 c 15 § 82.36.410. Prior: 1933 c 58 § 20; RRS § 8327-20.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
Notes:
Reviser's note: RCW 82.36.410 was amended by 2013 c 23 § 331 without reference to its repeal by 2013 c 225 § 501. It has been decodified for publication purposes under RCW 1.12.025.
82.36.415
Refund to aeronautics account.
[1987 c 220 § 4.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.420
Disposition of fees, fines, penalties.
[1987 c 202 § 245; 1969 ex.s. c 199 § 40; 1961 c 15 § 82.36.420. Prior: 1933 c 58 § 21; RRS § 8327-21.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.430
Enforcement.
[1961 c 15 § 82.36.430. Prior: 1933 c 58 § 22; RRS § 8327-22.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.435
Enforcement and administration — Rule-making authority.
[1981 c 342 § 5.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.440
State preempts tax field.
[2010 c 106 § 230; 2003 c 350 § 5; 1991 c 173 § 4; 1990 c 42 § 204; 1979 ex.s. c 181 § 5; 1961 c 15 § 82.36.440. Prior: 1933 c 58 § 23; RRS § 8327-23.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.450
Agreement with tribe for fuel taxes.
[2007 c 515 § 19; 1995 c 320 § 2.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.460
Motor vehicle fuel tax cooperative agreement.
[1998 c 176 § 49.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.470
Fuel tax evasion — Seizure and forfeiture.
[2003 c 358 § 1.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.475
Fuel tax evasion — Forfeiture procedure.
[2003 c 358 § 2.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.480
Fuel tax evasion — Forfeited property.
[2003 c 358 § 3.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.485
Fuel tax evasion — Return of seized property.
[2003 c 358 § 4.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.490
Fuel tax evasion — Search and seizure.
[2003 c 358 § 5.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.495
Fuel tax evasion — Rules.
[2003 c 358 § 6.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.800
Rules — 1998 c 176.
[1998 c 176 § 87.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.900
Findings — 1998 c 176.
[1998 c 176 § 1.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.901
Effective date — 1998 c 176.
[1998 c 176 § 91.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.