RCW 82.42.135
Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.
A licensee who ceases to engage in business must notify the department in writing at the time of cessation. The notice must give the date of cessation and the name and address of any purchaser or transferee. The licensee must file a report and pay all taxes, interest, and penalties owing.
[ 2013 c 225 § 409.]
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.