Revised Code of Washington
Chapter 82.38 - Fuel Tax Act.
82.38.385 - Rules.

Revised Code of Washington

Title 82 - Excise Taxes

Chapter 82.38 - Fuel Tax Act.

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.

82.38.033 - Payment of tax by a nonlicensee.

82.38.035 - Tax liability.

82.38.050 - Tax liability on leased motor vehicles.

82.38.055 - Bonding requirements.

82.38.060 - Tax computation on mileage basis (as amended by 2013 c 23).

82.38.065 - Dyed special fuel use—Authorization, license required—Imposition of tax.

82.38.066 - Dyed special fuel—Requirements—Marking—Notice.

82.38.072 - Dyed special fuel—Penalties.

82.38.075 - Natural gas, compressed 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 - Special fuel trip permits—Penalty—Fees.

82.38.110 - Application for license—Federal certificate of registry—Investigation—Fee—Bond or security.

82.38.120 - Issuance of license—Refusal.

82.38.140 - 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.

82.38.183 - Refund to aeronautics account.

82.38.190 - Claim of refund or credit.

82.38.195 - Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.

82.38.200 - Suits for recovery of taxes illegally or erroneously collected.

82.38.205 - Injunctions—Writs.

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.

82.38.245 - Bankruptcy proceedings—Notice.

82.38.255 - Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.

82.38.260 - Administration and enforcement.

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.

82.38.360 - 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.