82.36 - Motor vehicle fuel tax. - Washington Statutes

State Codes and Statutes

Statutes > Washington > Title-82 > 82-36

82.36.010 - Definitions.
82.36.020 - Tax levied and imposed -- Rate to be computed -- Incidence -- Distribution.
82.36.022 - Tax imposed -- Intent.
82.36.025 - Motor vehicle fuel tax rate -- Expiration of subsection.
82.36.026 - Tax liability -- General.
82.36.027 - Tax liability of terminal operator.
82.36.028 - Tax liability -- Reciprocity agreements.
82.36.029 - Deductions -- Handling losses -- Reports.
82.36.031 - Periodic tax reports -- Forms--Filing -- Time extensions during state of emergency.
82.36.032 - Penalty for filing fraudulent tax report.
82.36.035 - Computation and payment of tax -- Remittance -- Electronic funds transfer.
82.36.040 - Payment of tax -- Penalty for delinquency.
82.36.044 - Credit for worthless accounts receivable -- Report -- Adjustment.
82.36.045 - Licensees, persons acting as licensees -- Tax reports -- Deficiencies, failure to file, fraudulent filings, misappropriation, or conversion -- Penalties, liability -- Mitigation -- Reasses
82.36.047 - Assessments -- Warrant -- Lien -- Filing fee -- Writs of execution and garnishment.
82.36.050 - Date of mailing deemed date of filing or receipt -- Timely mailing bars penalties and tolls statutory time limitations.
82.36.060 - Application for license -- Federal certificate of registry -- Investigation -- Fee -- Penalty for false statement -- Bond or security -- Cancellation.
82.36.070 - Issuance of license -- Display -- Refusal of issuance--Inspection of records.
82.36.075 - Reports by persons other than licensees -- Department requirements -- Forms.
82.36.080 - Penalty for acting without license -- Separate licenses for separate activities -- Default assessment.
82.36.090 - Discontinuance, sale, or transfer of business -- Notice -- Payment of taxes, interest, penalties -- Overpayment refunds.
82.36.095 - Bankruptcy proceedings -- Notice.
82.36.100 - Tax required of persons not classed as licensees -- Duties -- Procedure -- Distribution of proceeds -- Penalties -- Enforcement.
82.36.110 - Delinquency -- Lien of tax -- Notice.
82.36.120 - Delinquency -- Notice to debtors -- Transfer or disposition of property, credits, or debts prohibited -- Lien -- Answer.
82.36.130 - Delinquency -- Tax warrant.
82.36.140 - State may pursue remedy against licensee or bond.
82.36.150 - Records to be kept by licensees--Inventory -- Statement.
82.36.160 - Records to be preserved by licensees.
82.36.170 - Additional reports -- Filing.
82.36.180 - Examinations and investigations.
82.36.190 - Suspension, revocation, cancellation of licenses -- Notice.
82.36.200 - Carriers of motor vehicle fuel -- Examination of records, stocks, etc.
82.36.210 - Carriers of motor vehicle fuel -- Invoice, bill of sale, etc., required -- Inspections.
82.36.230 - Exemptions -- Imports, exports, federal sales -- Invoice -- Certificate -- Reporting.
82.36.240 - Sales to state or political subdivisions not exempt.
82.36.245 - Exemption -- Sales to foreign diplomatic and consular missions.
82.36.247 - Exemption -- Racing fuel.
82.36.250 - Nongovernmental use of fuels, etc., acquired from United States government -- Tax -- Unlawful to procure or use.
82.36.260 - Extension of time for filing exportation certificates or claiming exemptions.
82.36.270 - Refund permit.
82.36.275 - Refunds for urban transportation systems.
82.36.280 - Refunds for nonhighway use of fuel.
82.36.285 - Refunds for transit services to persons with special transportation needs by nonprofit transportation providers.
82.36.290 - Refunds for use in manufacturing, cleaning, dyeing.
82.36.300 - Refunds on exported fuel.
82.36.310 - Claim of refund.
82.36.320 - Information may be required.
82.36.330 - Payment of refunds -- Interest -- Penalty.
82.36.335 - Credits on tax in lieu of collection and refund.
82.36.340 - Examination of books and records.
82.36.350 - Fraudulent invoices -- Penalty.
82.36.370 - Refunds for fuel lost or destroyed through fire, flood, leakage, etc.
82.36.375 - Time limitation on erroneous payment credits or refunds and notices of additional tax.
82.36.380 - Violations -- Penalties.
82.36.390 - Diversion of export fuel -- Penalty.
82.36.400 - Other offenses -- Penalties.
82.36.410 - Revenue to motor vehicle fund.
82.36.415 - Refund to aeronautics account.
82.36.420 - Disposition of fees, fines, penalties.
82.36.430 - Enforcement.
82.36.435 - Enforcement and administration -- Rule-making authority.
82.36.440 - State preempts tax field.
82.36.450 - Agreement with tribe for fuel taxes.
82.36.460 - Motor vehicle fuel tax cooperative agreement.
82.36.470 - Fuel tax evasion -- Seizure and forfeiture.
82.36.475 - Fuel tax evasion -- Forfeiture procedure.
82.36.480 - Fuel tax evasion -- Forfeited property.
82.36.485 - Fuel tax evasion -- Return of seized property.
82.36.490 - Fuel tax evasion -- Search and seizure.
82.36.495 - Fuel tax evasion -- Rules.
82.36.800 - Rules -- 1998 c 176.
82.36.900 - Findings -- 1998 c 176.
82.36.901 - Effective date -- 1998 c 176.

State Codes and Statutes

Statutes > Washington > Title-82 > 82-36

82.36.010 - Definitions.
82.36.020 - Tax levied and imposed -- Rate to be computed -- Incidence -- Distribution.
82.36.022 - Tax imposed -- Intent.
82.36.025 - Motor vehicle fuel tax rate -- Expiration of subsection.
82.36.026 - Tax liability -- General.
82.36.027 - Tax liability of terminal operator.
82.36.028 - Tax liability -- Reciprocity agreements.
82.36.029 - Deductions -- Handling losses -- Reports.
82.36.031 - Periodic tax reports -- Forms--Filing -- Time extensions during state of emergency.
82.36.032 - Penalty for filing fraudulent tax report.
82.36.035 - Computation and payment of tax -- Remittance -- Electronic funds transfer.
82.36.040 - Payment of tax -- Penalty for delinquency.
82.36.044 - Credit for worthless accounts receivable -- Report -- Adjustment.
82.36.045 - Licensees, persons acting as licensees -- Tax reports -- Deficiencies, failure to file, fraudulent filings, misappropriation, or conversion -- Penalties, liability -- Mitigation -- Reasses
82.36.047 - Assessments -- Warrant -- Lien -- Filing fee -- Writs of execution and garnishment.
82.36.050 - Date of mailing deemed date of filing or receipt -- Timely mailing bars penalties and tolls statutory time limitations.
82.36.060 - Application for license -- Federal certificate of registry -- Investigation -- Fee -- Penalty for false statement -- Bond or security -- Cancellation.
82.36.070 - Issuance of license -- Display -- Refusal of issuance--Inspection of records.
82.36.075 - Reports by persons other than licensees -- Department requirements -- Forms.
82.36.080 - Penalty for acting without license -- Separate licenses for separate activities -- Default assessment.
82.36.090 - Discontinuance, sale, or transfer of business -- Notice -- Payment of taxes, interest, penalties -- Overpayment refunds.
82.36.095 - Bankruptcy proceedings -- Notice.
82.36.100 - Tax required of persons not classed as licensees -- Duties -- Procedure -- Distribution of proceeds -- Penalties -- Enforcement.
82.36.110 - Delinquency -- Lien of tax -- Notice.
82.36.120 - Delinquency -- Notice to debtors -- Transfer or disposition of property, credits, or debts prohibited -- Lien -- Answer.
82.36.130 - Delinquency -- Tax warrant.
82.36.140 - State may pursue remedy against licensee or bond.
82.36.150 - Records to be kept by licensees--Inventory -- Statement.
82.36.160 - Records to be preserved by licensees.
82.36.170 - Additional reports -- Filing.
82.36.180 - Examinations and investigations.
82.36.190 - Suspension, revocation, cancellation of licenses -- Notice.
82.36.200 - Carriers of motor vehicle fuel -- Examination of records, stocks, etc.
82.36.210 - Carriers of motor vehicle fuel -- Invoice, bill of sale, etc., required -- Inspections.
82.36.230 - Exemptions -- Imports, exports, federal sales -- Invoice -- Certificate -- Reporting.
82.36.240 - Sales to state or political subdivisions not exempt.
82.36.245 - Exemption -- Sales to foreign diplomatic and consular missions.
82.36.247 - Exemption -- Racing fuel.
82.36.250 - Nongovernmental use of fuels, etc., acquired from United States government -- Tax -- Unlawful to procure or use.
82.36.260 - Extension of time for filing exportation certificates or claiming exemptions.
82.36.270 - Refund permit.
82.36.275 - Refunds for urban transportation systems.
82.36.280 - Refunds for nonhighway use of fuel.
82.36.285 - Refunds for transit services to persons with special transportation needs by nonprofit transportation providers.
82.36.290 - Refunds for use in manufacturing, cleaning, dyeing.
82.36.300 - Refunds on exported fuel.
82.36.310 - Claim of refund.
82.36.320 - Information may be required.
82.36.330 - Payment of refunds -- Interest -- Penalty.
82.36.335 - Credits on tax in lieu of collection and refund.
82.36.340 - Examination of books and records.
82.36.350 - Fraudulent invoices -- Penalty.
82.36.370 - Refunds for fuel lost or destroyed through fire, flood, leakage, etc.
82.36.375 - Time limitation on erroneous payment credits or refunds and notices of additional tax.
82.36.380 - Violations -- Penalties.
82.36.390 - Diversion of export fuel -- Penalty.
82.36.400 - Other offenses -- Penalties.
82.36.410 - Revenue to motor vehicle fund.
82.36.415 - Refund to aeronautics account.
82.36.420 - Disposition of fees, fines, penalties.
82.36.430 - Enforcement.
82.36.435 - Enforcement and administration -- Rule-making authority.
82.36.440 - State preempts tax field.
82.36.450 - Agreement with tribe for fuel taxes.
82.36.460 - Motor vehicle fuel tax cooperative agreement.
82.36.470 - Fuel tax evasion -- Seizure and forfeiture.
82.36.475 - Fuel tax evasion -- Forfeiture procedure.
82.36.480 - Fuel tax evasion -- Forfeited property.
82.36.485 - Fuel tax evasion -- Return of seized property.
82.36.490 - Fuel tax evasion -- Search and seizure.
82.36.495 - Fuel tax evasion -- Rules.
82.36.800 - Rules -- 1998 c 176.
82.36.900 - Findings -- 1998 c 176.
82.36.901 - Effective date -- 1998 c 176.

State Codes and Statutes

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State Codes and Statutes

Statutes > Washington > Title-82 > 82-36

82.36.010 - Definitions.
82.36.020 - Tax levied and imposed -- Rate to be computed -- Incidence -- Distribution.
82.36.022 - Tax imposed -- Intent.
82.36.025 - Motor vehicle fuel tax rate -- Expiration of subsection.
82.36.026 - Tax liability -- General.
82.36.027 - Tax liability of terminal operator.
82.36.028 - Tax liability -- Reciprocity agreements.
82.36.029 - Deductions -- Handling losses -- Reports.
82.36.031 - Periodic tax reports -- Forms--Filing -- Time extensions during state of emergency.
82.36.032 - Penalty for filing fraudulent tax report.
82.36.035 - Computation and payment of tax -- Remittance -- Electronic funds transfer.
82.36.040 - Payment of tax -- Penalty for delinquency.
82.36.044 - Credit for worthless accounts receivable -- Report -- Adjustment.
82.36.045 - Licensees, persons acting as licensees -- Tax reports -- Deficiencies, failure to file, fraudulent filings, misappropriation, or conversion -- Penalties, liability -- Mitigation -- Reasses
82.36.047 - Assessments -- Warrant -- Lien -- Filing fee -- Writs of execution and garnishment.
82.36.050 - Date of mailing deemed date of filing or receipt -- Timely mailing bars penalties and tolls statutory time limitations.
82.36.060 - Application for license -- Federal certificate of registry -- Investigation -- Fee -- Penalty for false statement -- Bond or security -- Cancellation.
82.36.070 - Issuance of license -- Display -- Refusal of issuance--Inspection of records.
82.36.075 - Reports by persons other than licensees -- Department requirements -- Forms.
82.36.080 - Penalty for acting without license -- Separate licenses for separate activities -- Default assessment.
82.36.090 - Discontinuance, sale, or transfer of business -- Notice -- Payment of taxes, interest, penalties -- Overpayment refunds.
82.36.095 - Bankruptcy proceedings -- Notice.
82.36.100 - Tax required of persons not classed as licensees -- Duties -- Procedure -- Distribution of proceeds -- Penalties -- Enforcement.
82.36.110 - Delinquency -- Lien of tax -- Notice.
82.36.120 - Delinquency -- Notice to debtors -- Transfer or disposition of property, credits, or debts prohibited -- Lien -- Answer.
82.36.130 - Delinquency -- Tax warrant.
82.36.140 - State may pursue remedy against licensee or bond.
82.36.150 - Records to be kept by licensees--Inventory -- Statement.
82.36.160 - Records to be preserved by licensees.
82.36.170 - Additional reports -- Filing.
82.36.180 - Examinations and investigations.
82.36.190 - Suspension, revocation, cancellation of licenses -- Notice.
82.36.200 - Carriers of motor vehicle fuel -- Examination of records, stocks, etc.
82.36.210 - Carriers of motor vehicle fuel -- Invoice, bill of sale, etc., required -- Inspections.
82.36.230 - Exemptions -- Imports, exports, federal sales -- Invoice -- Certificate -- Reporting.
82.36.240 - Sales to state or political subdivisions not exempt.
82.36.245 - Exemption -- Sales to foreign diplomatic and consular missions.
82.36.247 - Exemption -- Racing fuel.
82.36.250 - Nongovernmental use of fuels, etc., acquired from United States government -- Tax -- Unlawful to procure or use.
82.36.260 - Extension of time for filing exportation certificates or claiming exemptions.
82.36.270 - Refund permit.
82.36.275 - Refunds for urban transportation systems.
82.36.280 - Refunds for nonhighway use of fuel.
82.36.285 - Refunds for transit services to persons with special transportation needs by nonprofit transportation providers.
82.36.290 - Refunds for use in manufacturing, cleaning, dyeing.
82.36.300 - Refunds on exported fuel.
82.36.310 - Claim of refund.
82.36.320 - Information may be required.
82.36.330 - Payment of refunds -- Interest -- Penalty.
82.36.335 - Credits on tax in lieu of collection and refund.
82.36.340 - Examination of books and records.
82.36.350 - Fraudulent invoices -- Penalty.
82.36.370 - Refunds for fuel lost or destroyed through fire, flood, leakage, etc.
82.36.375 - Time limitation on erroneous payment credits or refunds and notices of additional tax.
82.36.380 - Violations -- Penalties.
82.36.390 - Diversion of export fuel -- Penalty.
82.36.400 - Other offenses -- Penalties.
82.36.410 - Revenue to motor vehicle fund.
82.36.415 - Refund to aeronautics account.
82.36.420 - Disposition of fees, fines, penalties.
82.36.430 - Enforcement.
82.36.435 - Enforcement and administration -- Rule-making authority.
82.36.440 - State preempts tax field.
82.36.450 - Agreement with tribe for fuel taxes.
82.36.460 - Motor vehicle fuel tax cooperative agreement.
82.36.470 - Fuel tax evasion -- Seizure and forfeiture.
82.36.475 - Fuel tax evasion -- Forfeiture procedure.
82.36.480 - Fuel tax evasion -- Forfeited property.
82.36.485 - Fuel tax evasion -- Return of seized property.
82.36.490 - Fuel tax evasion -- Search and seizure.
82.36.495 - Fuel tax evasion -- Rules.
82.36.800 - Rules -- 1998 c 176.
82.36.900 - Findings -- 1998 c 176.
82.36.901 - Effective date -- 1998 c 176.