Revised Code of Washington
Chapter 82.14B - Counties—Tax on Telephone Access Line Use.
82.14B.050 - Use of proceeds.

RCW 82.14B.050
Use of proceeds.

The proceeds of any tax collected under this chapter shall be used by the state or county only for the 911 emergency communications system and its administrative and operational costs.

[ 2022 c 203 § 24; 1981 c 160 § 5.]
NOTES:

Modernization of statewide 911 emergency communications system—2022 c 203: See note following RCW 38.52.010.

Structure Revised Code of Washington

Revised Code of Washington

Title 82 - Excise Taxes

Chapter 82.14B - Counties—Tax on Telephone Access Line Use.

82.14B.010 - Findings.

82.14B.020 - Definitions.

82.14B.030 - County 911 excise tax on use of switched access lines and radio access lines authorized—Amount—State 911 excise tax—Amount.

82.14B.035 - Tax preferences—Expiration dates.

82.14B.040 - Collection of tax.

82.14B.042 - Payment and collection of taxes—Penalties for violations.

82.14B.050 - Use of proceeds.

82.14B.055 - Use of funds voluntarily remitted.

82.14B.060 - County imposition of tax—Ordinance—Department notice.

82.14B.061 - Administration by department—Extending reporting periods.

82.14B.063 - Administration and collection by department—County 911 excise tax account created.

82.14B.065 - County 911 excise tax account distributions—911 excise tax imposed in excess of maximum allowable.

82.14B.150 - Filing of tax returns—Credit or refund for bad debts.

82.14B.160 - Exemption—Activities immune from taxation under constitutions.

82.14B.200 - Burden of proof that sale is not to subscriber—Effect of resale certificate—Liability if no retail certificate—Penalties—Exceptions.

82.14B.210 - Personal liability upon termination, dissolution, or abandonment of business—Exemptions—Notice—Applicability—Collections.