State Codes and Statutes

Statutes > Washington > Title-82 > 82-38

82.38.010 - Statement of purpose.
82.38.020 - Definitions.
82.38.030 - Tax imposed -- Rate -- Incidence -- Allocation of proceeds -- Expiration of subsection.
82.38.031 - Tax imposed -- Intent.
82.38.032 - Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements.
82.38.035 - Tax liability.
82.38.045 - Liability of terminal operator for remittance.
82.38.047 - Liability of terminal operator for taxes when documentation incorrectly indicates internal revenue service compliance.
82.38.050 - Tax liability on leased motor vehicles.
82.38.060 - Tax computation on mileage basis.
82.38.065 - Dyed special fuel use -- Authorization, license required -- Imposition of tax.
82.38.066 - Dyed special fuel -- Requirements -- Marking -- Notice.
82.38.075 - Natural gas, propane -- Annual license fee in lieu of special fuel tax for use in motor vehicles -- Schedule -- Decal or other identifying device.
82.38.080 - Exemptions.
82.38.090 - Penalty for acting without license -- Separate licenses for separate activities -- Interstate commerce -- Exception.
82.38.100 - Trip permits -- Fees -- Tax -- Distributions.
82.38.110 - Application for license -- Federal certificate of registry -- Investigation -- Fee -- Penalty for false statement -- Bond or security.
82.38.120 - Issuance of license -- Refusal -- Inspection of records -- Posting -- Display -- Duration -- Transferability.
82.38.130 - Revocation, suspension, cancellation, and surrender of license -- Notice -- Bond release, discharge -- New or additional bond or surety.
82.38.140 - Special fuel records -- Reports -- Inspection.
82.38.150 - Periodic tax reports -- Forms -- Filing -- Time extensions during state of emergency.
82.38.160 - Computation and payment of tax -- Remittance -- Electronic funds transfer.
82.38.170 - Civil and statutory penalties and interest -- Deficiency assessments.
82.38.180 - Refunds and credits.
82.38.190 - Claim of refund or credit.
82.38.200 - Suits for recovery of taxes illegally or erroneously collected.
82.38.210 - Tax lien -- Filing.
82.38.220 - Delinquency -- Notice to debtors -- Transfer or disposition of property, credits, or debts prohibited -- Lien -- Answer.
82.38.230 - Delinquency -- Seizure and sale of property -- Notice -- Distribution of excess.
82.38.235 - Assessments -- Warrant -- Lien -- Filing fee -- Writs of execution and garnishment.
82.38.240 - Delinquency -- Collection by civil action -- Certificate.
82.38.245 - Bankruptcy proceedings -- Notice.
82.38.250 - Remedies cumulative.
82.38.260 - Administration and enforcement.
82.38.265 - Administration, collection, and enforcement of taxes pursuant to chapter 82.41 RCW.
82.38.270 - Violations -- Penalties.
82.38.275 - Investigatory power.
82.38.280 - State preempts tax field.
82.38.290 - Disposition of funds.
82.38.300 - Judicial review and appeals.
82.38.310 - Agreement with tribe for fuel taxes.
82.38.320 - Bulk storage of special fuel by international fuel tax agreement licensee -- Authorization to pay tax at time of filing tax return -- Schedule -- Report -- Exemptions.
82.38.350 - Fuel tax cooperative agreement.
82.38.360 - Fuel tax evasion -- Seizure and forfeiture.
82.38.365 - Fuel tax evasion -- Forfeiture procedure.
82.38.370 - Fuel tax evasion -- Forfeited property.
82.38.375 - Fuel tax evasion -- Return of seized property.
82.38.380 - Fuel tax evasion -- Search and seizure.
82.38.385 - Rules.
82.38.800 - Rules -- 1998 c 176.
82.38.900 - Section captions.
82.38.910 - Short title.
82.38.920 - Severability -- 1971 ex.s. c 175.
82.38.930 - Effective date -- 1971 ex.s. c 175.
82.38.940 - Findings -- 1998 c 176.
82.38.941 - Effective date -- 1998 c 176.

State Codes and Statutes

Statutes > Washington > Title-82 > 82-38

82.38.010 - Statement of purpose.
82.38.020 - Definitions.
82.38.030 - Tax imposed -- Rate -- Incidence -- Allocation of proceeds -- Expiration of subsection.
82.38.031 - Tax imposed -- Intent.
82.38.032 - Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements.
82.38.035 - Tax liability.
82.38.045 - Liability of terminal operator for remittance.
82.38.047 - Liability of terminal operator for taxes when documentation incorrectly indicates internal revenue service compliance.
82.38.050 - Tax liability on leased motor vehicles.
82.38.060 - Tax computation on mileage basis.
82.38.065 - Dyed special fuel use -- Authorization, license required -- Imposition of tax.
82.38.066 - Dyed special fuel -- Requirements -- Marking -- Notice.
82.38.075 - Natural gas, propane -- Annual license fee in lieu of special fuel tax for use in motor vehicles -- Schedule -- Decal or other identifying device.
82.38.080 - Exemptions.
82.38.090 - Penalty for acting without license -- Separate licenses for separate activities -- Interstate commerce -- Exception.
82.38.100 - Trip permits -- Fees -- Tax -- Distributions.
82.38.110 - Application for license -- Federal certificate of registry -- Investigation -- Fee -- Penalty for false statement -- Bond or security.
82.38.120 - Issuance of license -- Refusal -- Inspection of records -- Posting -- Display -- Duration -- Transferability.
82.38.130 - Revocation, suspension, cancellation, and surrender of license -- Notice -- Bond release, discharge -- New or additional bond or surety.
82.38.140 - Special fuel records -- Reports -- Inspection.
82.38.150 - Periodic tax reports -- Forms -- Filing -- Time extensions during state of emergency.
82.38.160 - Computation and payment of tax -- Remittance -- Electronic funds transfer.
82.38.170 - Civil and statutory penalties and interest -- Deficiency assessments.
82.38.180 - Refunds and credits.
82.38.190 - Claim of refund or credit.
82.38.200 - Suits for recovery of taxes illegally or erroneously collected.
82.38.210 - Tax lien -- Filing.
82.38.220 - Delinquency -- Notice to debtors -- Transfer or disposition of property, credits, or debts prohibited -- Lien -- Answer.
82.38.230 - Delinquency -- Seizure and sale of property -- Notice -- Distribution of excess.
82.38.235 - Assessments -- Warrant -- Lien -- Filing fee -- Writs of execution and garnishment.
82.38.240 - Delinquency -- Collection by civil action -- Certificate.
82.38.245 - Bankruptcy proceedings -- Notice.
82.38.250 - Remedies cumulative.
82.38.260 - Administration and enforcement.
82.38.265 - Administration, collection, and enforcement of taxes pursuant to chapter 82.41 RCW.
82.38.270 - Violations -- Penalties.
82.38.275 - Investigatory power.
82.38.280 - State preempts tax field.
82.38.290 - Disposition of funds.
82.38.300 - Judicial review and appeals.
82.38.310 - Agreement with tribe for fuel taxes.
82.38.320 - Bulk storage of special fuel by international fuel tax agreement licensee -- Authorization to pay tax at time of filing tax return -- Schedule -- Report -- Exemptions.
82.38.350 - Fuel tax cooperative agreement.
82.38.360 - Fuel tax evasion -- Seizure and forfeiture.
82.38.365 - Fuel tax evasion -- Forfeiture procedure.
82.38.370 - Fuel tax evasion -- Forfeited property.
82.38.375 - Fuel tax evasion -- Return of seized property.
82.38.380 - Fuel tax evasion -- Search and seizure.
82.38.385 - Rules.
82.38.800 - Rules -- 1998 c 176.
82.38.900 - Section captions.
82.38.910 - Short title.
82.38.920 - Severability -- 1971 ex.s. c 175.
82.38.930 - Effective date -- 1971 ex.s. c 175.
82.38.940 - Findings -- 1998 c 176.
82.38.941 - Effective date -- 1998 c 176.

State Codes and Statutes

State Codes and Statutes

Statutes > Washington > Title-82 > 82-38

82.38.010 - Statement of purpose.
82.38.020 - Definitions.
82.38.030 - Tax imposed -- Rate -- Incidence -- Allocation of proceeds -- Expiration of subsection.
82.38.031 - Tax imposed -- Intent.
82.38.032 - Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements.
82.38.035 - Tax liability.
82.38.045 - Liability of terminal operator for remittance.
82.38.047 - Liability of terminal operator for taxes when documentation incorrectly indicates internal revenue service compliance.
82.38.050 - Tax liability on leased motor vehicles.
82.38.060 - Tax computation on mileage basis.
82.38.065 - Dyed special fuel use -- Authorization, license required -- Imposition of tax.
82.38.066 - Dyed special fuel -- Requirements -- Marking -- Notice.
82.38.075 - Natural gas, propane -- Annual license fee in lieu of special fuel tax for use in motor vehicles -- Schedule -- Decal or other identifying device.
82.38.080 - Exemptions.
82.38.090 - Penalty for acting without license -- Separate licenses for separate activities -- Interstate commerce -- Exception.
82.38.100 - Trip permits -- Fees -- Tax -- Distributions.
82.38.110 - Application for license -- Federal certificate of registry -- Investigation -- Fee -- Penalty for false statement -- Bond or security.
82.38.120 - Issuance of license -- Refusal -- Inspection of records -- Posting -- Display -- Duration -- Transferability.
82.38.130 - Revocation, suspension, cancellation, and surrender of license -- Notice -- Bond release, discharge -- New or additional bond or surety.
82.38.140 - Special fuel records -- Reports -- Inspection.
82.38.150 - Periodic tax reports -- Forms -- Filing -- Time extensions during state of emergency.
82.38.160 - Computation and payment of tax -- Remittance -- Electronic funds transfer.
82.38.170 - Civil and statutory penalties and interest -- Deficiency assessments.
82.38.180 - Refunds and credits.
82.38.190 - Claim of refund or credit.
82.38.200 - Suits for recovery of taxes illegally or erroneously collected.
82.38.210 - Tax lien -- Filing.
82.38.220 - Delinquency -- Notice to debtors -- Transfer or disposition of property, credits, or debts prohibited -- Lien -- Answer.
82.38.230 - Delinquency -- Seizure and sale of property -- Notice -- Distribution of excess.
82.38.235 - Assessments -- Warrant -- Lien -- Filing fee -- Writs of execution and garnishment.
82.38.240 - Delinquency -- Collection by civil action -- Certificate.
82.38.245 - Bankruptcy proceedings -- Notice.
82.38.250 - Remedies cumulative.
82.38.260 - Administration and enforcement.
82.38.265 - Administration, collection, and enforcement of taxes pursuant to chapter 82.41 RCW.
82.38.270 - Violations -- Penalties.
82.38.275 - Investigatory power.
82.38.280 - State preempts tax field.
82.38.290 - Disposition of funds.
82.38.300 - Judicial review and appeals.
82.38.310 - Agreement with tribe for fuel taxes.
82.38.320 - Bulk storage of special fuel by international fuel tax agreement licensee -- Authorization to pay tax at time of filing tax return -- Schedule -- Report -- Exemptions.
82.38.350 - Fuel tax cooperative agreement.
82.38.360 - Fuel tax evasion -- Seizure and forfeiture.
82.38.365 - Fuel tax evasion -- Forfeiture procedure.
82.38.370 - Fuel tax evasion -- Forfeited property.
82.38.375 - Fuel tax evasion -- Return of seized property.
82.38.380 - Fuel tax evasion -- Search and seizure.
82.38.385 - Rules.
82.38.800 - Rules -- 1998 c 176.
82.38.900 - Section captions.
82.38.910 - Short title.
82.38.920 - Severability -- 1971 ex.s. c 175.
82.38.930 - Effective date -- 1971 ex.s. c 175.
82.38.940 - Findings -- 1998 c 176.
82.38.941 - Effective date -- 1998 c 176.