82.36 - Motor vehicle fuel tax
Sections
82.36.030 Monthly gallonage return.
[1996 c 104 ยง 1; 1994 c 262 ยง 18; 1993 c 54 ยง 2; 1991 c 339 ยง 14; 1990 c 42 ยง 202; 1987 c 174 ยง 2; 1961 c 15 ยง 82.36.030. Prior: 1957 c 247 ยง 2; 1943 c 84 ยง 1; 1933 c 58 ยง 7; Rem. Supp. 1943 ยง 8327-7; prior: 1921 c 173 ยง 4.]
Repealed by 1998 c 176 ยง 89, effective January 1, 1999.
82.36.038 Payment of tax โ Due dates โ Electronic funds transfer.
[1987 c 174 ยง 3.]
Repealed by 1998 c 176 ยง 89, effective January 1, 1999.
82.36.042 Notice by supplier of distributor's failure to pay tax โ License suspension โ Notice to suppliers โ Revocation or suspension upon continued noncompliance.
[1998 c 176 ยง 14.]
Repealed by 2007 c 515 ยง 34.
82.36.220 Exemptions โ Tourists.
[1963 ex.s. c 22 ยง 20; 1961 ex.s. c 21 ยง 31; 1961 c 15 ยง 82.36.220. Prior: 1957 c 247 ยง 9; prior: 1949 c 220 ยง 13, part; 1943 c 84 ยง 4, part; 1939 c 177 ยง 4, part; 1933 c 58 ยง 17, part; Rem. Supp. 1949 ยง 8327-17, part.]
Repealed by 1998 c 176 ยง 89, effective January 1, 1999.
82.36.225 Exemptions โ Alcohol for use as fuel โ Tax credit โ Expiration of section.
[1991 c 145 ยง 2; 1985 c 371 ยง 4; 1981 c 342 ยง 4; 1980 c 131 ยง 3.]
Repealed by 1993 c 268 ยง 1.
82.36.2251 Exemptions โ Alcohol for use as fuel โ Gallonage threshold โ Tax credit, blended fuel โ Expiration of section.
[1993 c 268 ยง 2.]
Repealed by 1994 c 225 ยง 1, effective May 1, 1994. See 1995 c 364 ยง 6 and Supreme Court No. 62771-1, August 10, 1995.
82.36.226 Intent โ Reflection of tax credit in price.
[1981 c 342 ยง 3.]
Decodified September 1993.
82.36.235 Exemptions โ Fuel delivered by distributor exclusively for marine use โ Exemption certificate โ Records and examination.
[1965 ex.s. c 79 ยง 10; 1961 c 15 ยง 82.36.235. Prior: 1957 c 218 ยง 15.]
Repealed by 1971 ex.s. c 180 ยง 11.
82.36.273 Refunds to licensee for fuel purchased by exempt person โ Exception โ Invoice or proof.
[1998 c 176 ยง 35.]
Repealed by 2007 c 515 ยง 34.
82.36.302 Refunds for employees of foreign governments.
[1967 ex.s. c 145 ยง 59.]
Repealed by 1989 c 193 ยง 5.
82.36.305 Refunds to dealer delivering fuel exclusively for marine use โ Limitations โ Supporting certificate.
[1965 ex.s. c 79 ยง 12; 1961 c 15 ยง 82.36.305. Prior: 1957 c 218 ยง 16.]
Repealed by 2007 c 515 ยง 34.
82.36.306 Remedies for violation of RCW 82.36.305 โ Rules โ Coloring of fuel exclusively for marine use, samples may be taken.
[1973 c 96 ยง 4; 1961 c 15 ยง 82.36.306. Prior: 1957 c 218 ยง 17.]
Repealed by 2003 c 358 ยง 15.
82.36.360 Separate invoices for nontaxed fuel.
[1961 c 15 ยง 82.36.360. Prior: 1957 c 218 ยง 12; prior: 1945 c 38 ยง 1, part; 1943 c 84 ยง 5, part; 1937 c 219 ยง 2, part; 1935 c 109 ยง 2, part; 1933 c 58 ยง 18, part; Rem. Supp. 1945 ยง 8327-18, part; prior: 1923 c 81 ยง 4, part.]
Repealed by 2007 c 515 ยง 34.
82.36.373 Refund for worthless accounts receivable โ Rules โ Apportionment after receipt.
[1998 c 176 ยง 43.]
Repealed by 2007 c 515 ยง 34.
82.36.405 Liability, payment, and report of taxes due before March 2000 โ Inventory report โ Penalties, interest.
[1998 c 176 ยง 47.]
Repealed by 2005 c 260 ยง 3, effective July 1, 2005.
82.36.407 Tax liability of user โ Payment โ Exceptions.
[1998 c 176 ยง 48.]
Repealed by 2007 c 515 ยง 34.