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82.38.010 - Statement of purpose. - RCW 82.38.010 Statement of purpose. The purpose of this chapter...
82.38.020 - Definitions. - RCW 82.38.020 Definitions. The definitions in this section apply throughout...
82.38.030 - Tax imposed—Rate—Incidence—Allocation of proceeds—Expiration of subsection. - RCW 82.38.030 Tax imposed—Rate—Incidence—Allocation of proceeds—Expiration of subsection. (1) There...
82.38.031 - Tax imposed—Intent. - RCW 82.38.031 Tax imposed—Intent. It is the intent and purpose...
82.38.032 - Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements. - RCW 82.38.032 Payment of tax by international fuel tax agreement...
82.38.033 - Payment of tax by a nonlicensee. - RCW 82.38.033 Payment of tax by a nonlicensee. Every person,...
82.38.035 - Tax liability. - RCW 82.38.035 Tax liability. (1) A licensed supplier is liable...
82.38.050 - Tax liability on leased motor vehicles. - RCW 82.38.050 Tax liability on leased motor vehicles. (1) A...
82.38.055 - Bonding requirements. - RCW 82.38.055 Bonding requirements. (1) A license may not be...
82.38.060 - Tax computation on mileage basis (as amended by 2013 c 23). - RCW 82.38.060 Tax computation on mileage basis (as amended by...
82.38.065 - Dyed special fuel use—Authorization, license required—Imposition of tax. - RCW 82.38.065 Dyed special fuel use—Authorization, license required—Imposition of tax....
82.38.066 - Dyed special fuel—Requirements—Marking—Notice. - RCW 82.38.066 Dyed special fuel—Requirements—Marking—Notice. (1) Special fuel satisfies the...
82.38.072 - Dyed special fuel—Penalties. - RCW 82.38.072 Dyed special fuel—Penalties. (1) Unless the use is...
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. - RCW 82.38.075 Natural gas, compressed natural gas, propane—Annual license fee...
82.38.080 - Exemptions. - RCW 82.38.080 Exemptions. (1) The following sales of special fuel...
82.38.090 - Penalty for acting without license—Separate licenses for separate activities—Interstate commerce—Exception. - RCW 82.38.090 Penalty for acting without license—Separate licenses for separate...
82.38.100 - Special fuel trip permits—Penalty—Fees. - RCW 82.38.100 Special fuel trip permits—Penalty—Fees. (1) Any special fuel...
82.38.110 - Application for license—Federal certificate of registry—Investigation—Fee—Bond or security. - RCW 82.38.110 Application for license—Federal certificate of registry—Investigation—Fee—Bond or security....
82.38.120 - Issuance of license—Refusal. - RCW 82.38.120 Issuance of license—Refusal. (1) The department may refuse...
82.38.140 - Fuel records—Reports—Inspection. - RCW 82.38.140 Fuel records—Reports—Inspection. (1) Every person importing, manufacturing, refining,...
82.38.150 - Periodic tax reports—Forms—Filing—Time extensions during state of emergency. - RCW 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. - RCW 82.38.160 Computation and payment of tax—Remittance—Electronic funds transfer. (1)...
82.38.170 - Civil and statutory penalties and interest—Deficiency assessments. - RCW 82.38.170 Civil and statutory penalties and interest—Deficiency assessments. (1)...
82.38.180 - Refunds and credits. - RCW 82.38.180 Refunds and credits. (1) Any person who has...
82.38.183 - Refund to aeronautics account. - RCW 82.38.183 Refund to aeronautics account. At least once each...
82.38.190 - Claim of refund or credit. - RCW 82.38.190 Claim of refund or credit. (1) Claims under...
82.38.195 - Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations. - RCW 82.38.195 Date of mailing deemed date of filing or...
82.38.200 - Suits for recovery of taxes illegally or erroneously collected. - RCW 82.38.200 Suits for recovery of taxes illegally or erroneously...
82.38.205 - Injunctions—Writs. - RCW 82.38.205 Injunctions—Writs. No injunction or writ of mandate or...
82.38.210 - Tax lien—Filing. - RCW 82.38.210 Tax lien—Filing. (1) If a person liable for...
82.38.220 - Delinquency—Notice to debtors—Transfer or disposition of property, credits, or debts prohibited—Lien—Answer. - RCW 82.38.220 Delinquency—Notice to debtors—Transfer or disposition of property, credits,...
82.38.230 - Delinquency—Seizure and sale of property—Notice—Distribution of excess. - RCW 82.38.230 Delinquency—Seizure and sale of property—Notice—Distribution of excess. (1)...
82.38.235 - Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment. - RCW 82.38.235 Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment. When an...
82.38.245 - Bankruptcy proceedings—Notice. - RCW 82.38.245 Bankruptcy proceedings—Notice. A licensee who files a petition...
82.38.255 - Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties. - RCW 82.38.255 Discontinuance, sale, or transfer of business—Notice—Payment of taxes,...
82.38.260 - Administration and enforcement. - RCW 82.38.260 Administration and enforcement. (1) The department may prescribe,...
82.38.270 - Violations—Penalties. - RCW 82.38.270 Violations—Penalties. (1) It is unlawful for a person...
82.38.275 - Investigatory power. - RCW 82.38.275 Investigatory power. The department may initiate and conduct...
82.38.280 - State preempts tax field. - RCW 82.38.280 State preempts tax field. (1) The tax levied...
82.38.290 - Disposition of funds. - RCW 82.38.290 Disposition of funds. (1) Unless directed otherwise in...
82.38.300 - Judicial review and appeals. - RCW 82.38.300 Judicial review and appeals. Judicial review and appeals...
82.38.310 - Agreement with tribe for fuel taxes. - RCW 82.38.310 Agreement with tribe for fuel taxes. (1) The...
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. - RCW 82.38.320 Bulk storage of special fuel by international fuel...
82.38.360 - Fuel tax evasion—Seizure and forfeiture. - RCW 82.38.360 Fuel tax evasion—Seizure and forfeiture. (1) The following...
82.38.365 - Fuel tax evasion—Forfeiture procedure. - RCW 82.38.365 Fuel tax evasion—Forfeiture procedure. In all cases of...
82.38.370 - Fuel tax evasion—Forfeited property. - RCW 82.38.370 Fuel tax evasion—Forfeited property. When property is forfeited...
82.38.375 - Fuel tax evasion—Return of seized property. - RCW 82.38.375 Fuel tax evasion—Return of seized property. (1) The...
82.38.380 - Fuel tax evasion—Search and seizure. - RCW 82.38.380 Fuel tax evasion—Search and seizure. When the state...
82.38.385 - Rules. - RCW 82.38.385 Rules. The department and the state patrol must...