Chapter 82.38 RCW

FUEL TAX ACT

Sections

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