Revised Code of Washington
Title 82 - Excise Taxes
Chapter 82.42 - Aircraft Fuel Tax.

82.42.010 - Definitions. - RCW 82.42.010 Definitions. The definitions in this section apply throughout...

82.42.020 - Aircraft fuel tax imposed—Rate. - RCW 82.42.020 Aircraft fuel tax imposed—Rate. There is levied upon...

82.42.030 - Exemptions. - RCW 82.42.030 Exemptions. The provision of RCW 82.42.020 imposing the...

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). - RCW 82.42.040 Collection of tax—Procedure—Licensing—Surety bond or other security—Records, reports,...

82.42.055 - Computation and payment of tax—Remittance—Electronic funds transfer. - RCW 82.42.055 Computation and payment of tax—Remittance—Electronic funds transfer. (1)...

82.42.065 - Delinquency. - RCW 82.42.065 Delinquency. (1) If a person is delinquent in...

82.42.067 - Delinquency—Seizure and sale of property. - RCW 82.42.067 Delinquency—Seizure and sale of property. (1) If a...

82.42.068 - Payment of tax by a nonlicensee. - RCW 82.42.068 Payment of tax by a nonlicensee. Every person,...

82.42.075 - Bonding requirements. - RCW 82.42.075 Bonding requirements. (1) A license may not be...

82.42.085 - Violations—Penalties. - RCW 82.42.085 Violations—Penalties. (1) It is unlawful for a person...

82.42.090 - Tax proceeds—Disposition—Aeronautics account. - RCW 82.42.090 Tax proceeds—Disposition—Aeronautics account. All moneys collected by the...

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

82.42.100 - Enforcement. - RCW 82.42.100 Enforcement. The director is charged with the enforcement...

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

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

82.42.118 - Civil and statutory penalties and interest—Deficiency assessments. - RCW 82.42.118 Civil and statutory penalties and interest—Deficiency assessments. (1)...

82.42.125 - Bankruptcy proceedings—Notice. - RCW 82.42.125 Bankruptcy proceedings—Notice. A licensee who files a bankruptcy...

82.42.130 - Administration and enforcement. - RCW 82.42.130 Administration and enforcement. (1) The department may prescribe,...

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

82.42.140 - Periodic tax reports. - RCW 82.42.140 Periodic tax reports. (1) For the purpose of...

82.42.145 - Fuel records. - RCW 82.42.145 Fuel records. (1) Every person importing, manufacturing, refining,...

82.42.200 - Injunctions—Writs. - RCW 82.42.200 Injunctions—Writs. No injunction or writ of mandate or...

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

82.42.210 - Denial—Suspension—Revocation. - RCW 82.42.210 Denial—Suspension—Revocation. (1) The department may refuse to issue...

82.42.220 - Claim of refund or credit. - RCW 82.42.220 Claim of refund or credit. (1) Claims for...

82.42.230 - Refunds. - RCW 82.42.230 Refunds. Any person who has purchased aircraft fuel...

82.42.240 - Remedies cumulative. - RCW 82.42.240 Remedies cumulative. The remedies of the state in...

82.42.250 - Tax lien. - RCW 82.42.250 Tax lien. (1) If a person liable for...