Chapter 308-78 WAC

Last Update: 6/9/16

AIRCRAFT FUEL TAX

WAC Sections

308-78-010Definitions.
308-78-020Bond requirements and collection.
308-78-030Agencies sharing tax return information.
308-78-035What is the minimum refund amount?
308-78-045Tax exempt use and circumstances.
308-78-046Tax exempt losses.
308-78-070Records.
308-78-075Invoices issued by licensees.
308-78-080Filing of refund claims for nonlicensees.
308-78-090Mitigation of penalties and interest.
308-78-100Dishonored checks.
DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS TITLE
308-78-040Tax exempt sales by licensed distributors. [Statutory Authority: RCW 82.42.040. WSR 09-07-077, § 308-78-040, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW 82.42.100. WSR 01-08-083, § 308-78-040, filed 4/4/01, effective 5/5/01. Statutory Authority: RCW 88.42.040. WSR 99-19-097, § 308-78-040, filed 9/20/99, effective 10/21/99; WSR 90-13-039 (Order PFT 90-05), § 308-78-040, filed 6/14/90, effective 7/15/90; WSR 85-04-027 (Order PFT 85-001), § 308-78-040, filed 1/31/85; WSR 82-20-093 (Order MV 696), § 308-78-040, filed 10/6/82; Order 69-10-2, § 308-78-040, filed 10/29/69; Rule C, filed 9/12/67; Emergency Rule C, filed 7/21/67.] Repealed by WSR 16-13-051, filed 6/9/16, effective 7/10/16. Statutory Authority: RCW 82.42.130.
308-78-050Supporting documents for tax exempt transactions. [Statutory Authority: RCW 88.42.040. WSR 99-19-097, § 308-78-050, filed 9/20/99, effective 10/21/99; WSR 85-04-027 (Order PFT 85-001), § 308-78-050, filed 1/31/85; WSR 82-20-093 (Order MV 696), § 308-78-050, filed 10/6/82; Order 69-10-2, § 308-78-050, filed 10/29/69; Rule D, filed 9/12/67; Emergency Rule D, filed 7/21/67.] Repealed by WSR 09-07-077, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW 82.42.040.
308-78-060Tax exempt losses. [Statutory Authority: RCW 88.42.040. WSR 99-19-097, § 308-78-060, filed 9/20/99, effective 10/21/99; WSR 82-20-093 (Order MV 696), § 308-78-060, filed 10/6/82; Order 69-10-2, § 308-78-060, filed 10/29/69; Rule E, filed 9/12/67; Emergency Rule E, filed 7/21/67.] Repealed by WSR 01-08-083, filed 4/4/01, effective 5/5/01. Statutory Authority: RCW 82.42.100.
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