RCW 82.42.095
Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.
An application, report, notice, payment, or claim for credit or refund properly addressed and deposited in the United States mail is deemed filed or received on the date shown by the post office cancellation mark on the envelope. No penalty for delinquency attaches, nor is the statutory period deemed to have elapsed in the case of credit or refund claims, if it is established by competent evidence that the application, report, notice, payment, or claim for credit or refund was properly addressed and timely deposited in the United States mail, if a duplicate of the document or payment is filed.
[ 2013 c 225 § 406.]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
Structure Revised Code of Washington
Chapter 82.42 - Aircraft Fuel Tax.
82.42.020 - Aircraft fuel tax imposed—Rate.
82.42.055 - Computation and payment of tax—Remittance—Electronic funds transfer.
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.
82.42.110 - 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.
82.42.140 - Periodic tax reports.
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.