Revised Code of Washington
Chapter 82.42 - Aircraft Fuel Tax.
82.42.010 - Definitions.

RCW 82.42.010
Definitions.

The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1) "Air carrier" means any airline, air cargo carrier, air taxi, air commuter, or air charter operator, that provides routine air service to the general population for compensation or hire, and operates at least fifteen round trips per week between two or more points and publishes flight schedules which specify the times, days of the week, and points between which it operates. Where it is doubtful that an operation is for "compensation or hire," the test applied is whether the air service is merely incidental to the person's other business or is, in itself, a major enterprise for profit.
(2) "Aircraft" means every contrivance now known or hereafter invented, used or designed for navigation of or flight in the air, operated or propelled by the use of aircraft fuel.
(3) "Aircraft fuel" means gasoline and any other inflammable liquid, by whatever name such liquid is known or sold, the chief use of which is as fuel for the propulsion of aircraft, except gas or liquid, the chief use of which as determined by the director, is for purposes other than the propulsion of aircraft.
(4) "Dealer" means any person engaged in the retail sale of aircraft fuel.
(5) "Department" means the department of licensing.
(6) "Director" means the director of licensing.
(7) "Distributor" means any person engaged in the sale of aircraft fuel to any dealer and includes any dealer from whom the tax hereinafter imposed has not been collected.
(8) "Local service commuter" means an air taxi operator who operates at least five round-trips per week between two or more points; publishes flight schedules which specify the times, days of the week, and points between which it operates; and whose aircraft has a maximum capacity of sixty passengers or eighteen thousand pounds of useful load.
(9) "Person" means every natural person, firm, partnership, association, or private or public corporation.

[ 2013 c 225 § 301; 1983 c 49 § 1; 1982 1st ex.s. c 25 § 1; 1979 c 158 § 229; 1969 ex.s. c 254 § 1; 1967 ex.s. c 10 § 1.]
NOTES:

Reviser's note: The definitions in this section have been alphabetized pursuant to RCW 1.08.015(2)(k).


Effective date—2013 c 225: See note following RCW 82.38.010.


Effective date—1983 c 49: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect May 1, 1983." [ 1983 c 49 § 3.]


Severability—1982 1st ex.s. c 25: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1982 1st ex.s. c 25 § 11.]


Effective date—1982 1st ex.s. c 25: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect July 1, 1982." [ 1982 1st ex.s. c 25 § 12.]


Effective date—1969 ex.s. c 254: "The effective date of this 1969 amendatory act is July 1, 1969." [ 1969 ex.s. c 254 § 7.]

Structure Revised Code of Washington

Revised Code of Washington

Title 82 - Excise Taxes

Chapter 82.42 - Aircraft Fuel Tax.

82.42.010 - Definitions.

82.42.020 - Aircraft fuel tax imposed—Rate.

82.42.030 - Exemptions.

82.42.040 - Collection of tax—Procedure—Licensing—Surety bond or other security—Records, reports, statements—Extensions during state of emergency—Application—Investigation—Fee—Penalty for false statement (as amended by 2013 c 23).

82.42.055 - Computation and payment of tax—Remittance—Electronic funds transfer.

82.42.065 - Delinquency.

82.42.067 - Delinquency—Seizure and sale of property.

82.42.068 - Payment of tax by a nonlicensee.

82.42.075 - Bonding requirements.

82.42.085 - Violations—Penalties.

82.42.090 - Tax proceeds—Disposition—Aeronautics account.

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

82.42.100 - Enforcement.

82.42.110 - Tax upon persons other than distributors—Imposition—Collection—Distribution—Enforcement.

82.42.115 - Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.

82.42.118 - Civil and statutory penalties and interest—Deficiency assessments.

82.42.125 - Bankruptcy proceedings—Notice.

82.42.130 - Administration and enforcement.

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

82.42.140 - Periodic tax reports.

82.42.145 - Fuel records.

82.42.200 - Injunctions—Writs.

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

82.42.210 - Denial—Suspension—Revocation.

82.42.220 - Claim of refund or credit.

82.42.230 - Refunds.

82.42.240 - Remedies cumulative.

82.42.250 - Tax lien.