Chapter 82.38 RCW

FUEL TAX ACT

Sections

82.38.010Statement of purpose.
82.38.020Definitions.
82.38.030Tax imposedRateIncidenceAllocation of proceedsExpiration of subsection.
82.38.031Tax imposedIntent.
82.38.032Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements.
82.38.033Payment of tax by a nonlicensee.
82.38.035Tax liability.
82.38.050Tax liability on leased motor vehicles.
82.38.055Bonding requirements.
82.38.060Tax computation on mileage basis (as amended by 2013 c 23).
82.38.060Tax computation on mileage basis (as amended by 2013 c 225).
82.38.065Dyed special fuel useAuthorization, license requiredImposition of tax.
82.38.066Dyed special fuelRequirementsMarkingNotice.
82.38.072Dyed special fuelPenalties.
82.38.075Natural gas, compressed natural gas, propaneAnnual license fee in lieu of special fuel tax for use in motor vehiclesScheduleDecal or other identifying device.
82.38.080Exemptions.
82.38.090Penalty for acting without licenseSeparate licenses for separate activitiesInterstate commerceException.
82.38.100Special fuel trip permitsPenaltyFees.
82.38.110Application for licenseFederal certificate of registryInvestigationFeeBond or security.
82.38.120Issuance of licenseRefusal.
82.38.140Fuel recordsReportsInspection.
82.38.150Periodic tax reportsFormsFilingTime extensions during state of emergency.
82.38.160Computation and payment of taxRemittanceElectronic funds transfer.
82.38.170Civil and statutory penalties and interestDeficiency assessments.
82.38.180Refunds and credits.
82.38.183Refund to aeronautics account.
82.38.190Claim of refund or credit.
82.38.195Date of mailing deemed date of filing or receiptTimely mailing bars penalties and tolls statutory time limitations.
82.38.200Suits for recovery of taxes illegally or erroneously collected.
82.38.205InjunctionsWrits.
82.38.210Tax lienFiling.
82.38.220DelinquencyNotice to debtorsTransfer or disposition of property, credits, or debts prohibitedLienAnswer.
82.38.230DelinquencySeizure and sale of propertyNoticeDistribution of excess.
82.38.235AssessmentsWarrantLienFiling feeWrits of execution and garnishment.
82.38.245Bankruptcy proceedingsNotice.
82.38.255Discontinuance, sale, or transfer of businessNoticePayment of taxes, interest, penalties.
82.38.260Administration and enforcement.
82.38.270ViolationsPenalties.
82.38.275Investigatory power.
82.38.280State preempts tax field.
82.38.290Disposition of funds.
82.38.300Judicial review and appeals.
82.38.310Agreement with tribe for fuel taxes.
82.38.320Bulk storage of special fuel by international fuel tax agreement licenseeAuthorization to pay tax at time of filing tax returnScheduleReportExemptions.
82.38.360Fuel tax evasionSeizure and forfeiture.
82.38.365Fuel tax evasionForfeiture procedure.
82.38.370Fuel tax evasionForfeited property.
82.38.375Fuel tax evasionReturn of seized property.
82.38.380Fuel tax evasionSearch and seizure.
82.38.385Rules.
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