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WAC 308-78-020

Bond requirements and collection.

(1) Are bonds required for aircraft fuel distributors? Yes, every aircraft fuel distributor must be bonded as provided in chapter 82.42 RCW.
(2) What action can the department take to collect unpaid aircraft fuel tax? The department may:
• Issue a notice of assessment;
• Revoke license;
• File tax liens or warrant;
• Execute bonds on file under the provisions of chapter 82.42 RCW.
[Statutory Authority: RCW 82.42.130. WSR 16-13-051, § 308-78-020, filed 6/9/16, effective 7/10/16. Statutory Authority: RCW 82.42.040. WSR 09-07-077, § 308-78-020, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW 82.42.100. WSR 01-08-083, § 308-78-020, filed 4/4/01, effective 5/5/01. Statutory Authority: RCW 88.42.040. WSR 99-19-097, § 308-78-020, filed 9/20/99, effective 10/21/99; WSR 82-20-093 (Order MV 696), § 308-78-020, filed 10/6/82; Order 69-10-2, § 308-78-020, filed 10/29/69; Rule A, filed 9/12/67; Emergency Rule A, filed 7/21/67.]
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