Chapter 82.38 RCW Dispositions

SPECIAL FUEL TAX ACT

Current RCWs

Sections

82.38.040  Deliveries not requiring tax collection.
[1990 c 250 § 81; 1973 1st ex.s. c 156 § 2; 1971 ex.s. c 175 § 5.]
Repealed by 1998 c 176 § 89, effective January 1, 1999.


82.38.045  Liability of terminal operator for remittance.
[2005 c 314 § 108; 1998 c 176 § 54.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.


82.38.047  Liability of terminal operator for taxes when documentation incorrectly indicates internal revenue service compliance.
[2003 c 361 § 406; 1998 c 176 § 55.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.


82.38.070  Credit for sales for which no consideration was received — Report — Adjustment.
[1998 c 176 § 58; 1990 c 250 § 83; 1971 ex.s. c 175 § 8.] Repealed by 2007 c 515 § 34.


82.38.071  Refund for worthless accounts receivable — Rules — Apportionment after receipt.
[1998 c 176 § 59.] Repealed by 2007 c 515 § 34.


82.38.081  Exemptions — Motor vehicle fuel used for racing.
[1998 c 115 § 6.] Repealed by 2007 c 515 § 34.


82.38.082  Exemptions — Special fuel used in logging operations on federal land.
[1987 c 294 § 1.]
Repealed by 1998 c 176 § 89, effective January 1, 1999.


82.38.083  Deductions-Handling losses-Reports.
[2013 c 225 § 205.]
Repealed by 2015 3rd sp.s. c 44 § 114.


82.38.085  Exemptions — Alcohol for use as fuel — Tax credit — Expiration of section.
[1985 c 371 § 6; 1981 c 342 § 7; 1980 c 131 § 4.]
Expired December 31, 1992.


82.38.086  Intent — Reflection of tax credit in price.
[1981 c 342 § 6.]
Repealed by 1998 c 176 § 89, effective January 1, 1999.


82.38.130  Revocation, suspension, cancellation, and surrender of license — Notice — Bond release, discharge — New or additional bond or surety.
[2007 c 515 § 26; 1998 c 176 § 65; 1994 c 262 § 24; 1979 c 40 § 9; 1977 c 26 § 2; 1971 ex.s. c 175 § 14.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.


82.38.145  Collection of tax on fuel dispensed from keylock metered pump.
[1979 c 40 § 21.]
Repealed by 1986 c 29 § 1.


82.38.165  Notice by supplier of distributor's failure to pay tax — License suspension — Notice to suppliers — Revocation or suspension upon continued noncompliance.
[1998 c 176 § 69.] Repealed by 2007 c 515 § 34.


82.38.182  Exemption — Special authorization to farmers, logging companies, construction companies for purchases — Application — Card lock facility use — Refund — Forms — Termination of election — Renewal — Records.
[1998 c 176 § 72.]
Repealed by 2003 c 358 § 15.


82.38.185  Refunds — Tax paid purchased by exempt person — Application.
[1998 c 176 § 73.] Repealed by 2007 c 515 § 34.


82.38.240  Delinquency — Collection by civil action — Certificate.
[1998 c 176 § 79; 1971 ex.s. c 175 § 25.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.


82.38.250  Remedies cumulative.
[1971 ex.s. c 175 § 26.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.


82.38.265  Administration, collection, and enforcement of taxes pursuant to chapter 82.41 RCW.
[1982 c 161 § 14.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.


82.38.285  Tax liability of user — Exceptions.
[1998 c 176 § 81.] Repealed by 2007 c 515 § 34.


82.38.289  Liability, payment, and report of taxes due before March 2000 — Inventory report — Penalties, interest.
[1998 c 176 § 82.]
Repealed by 2005 c 260 § 3, effective July 1, 2005.


82.38.350  Fuel tax cooperative agreement.
[1998 c 176 § 88.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.


82.38.800  Rules — 1998 c 176.

Decodified pursuant to 2013 c 225 § 647, effective July 1, 2016.


82.38.900  Section captions.
[1971 ex.s. c 175 § 32.]
Decodified pursuant to 2013 c 225 § 647, effective July 1, 2016.


82.38.910  Short title.
[1971 ex.s. c 175 § 1.]
Decodified pursuant to 2013 c 225 § 647, effective July 1, 2016.


82.38.920  Severability — 1971 ex.s. c 175.
[1971 ex.s. c 175 § 34.]
Decodified pursuant to 2013 c 225 § 647, effective July 1, 2016.


82.38.930  Effective date — 1971 ex.s. c 175.
[1971 ex.s. c 175 § 36.]
Decodified pursuant to 2013 c 225 § 647, effective July 1, 2016.


82.38.940  Findings — 1998 c 176.

Decodified pursuant to 2013 c 225 § 647, effective July 1, 2016.


82.38.941  Effective date — 1998 c 176.

Decodified pursuant to 2013 c 225 § 647, effective July 1, 2016.