Chapter
COUNTIES—TAX ON TELEPHONE ACCESS LINE USE
- RCW 82.14B.010— Findings.
- RCW 82.14B.020— Definitions.
- RCW 82.14B.030— County 911 excise tax on use of switched access lines and radio access lines authorized—Amount—State 911 excise tax—Amount.
- RCW 82.14B.035— Tax preferences—Expiration dates.
- RCW 82.14B.040— Collection of tax.
- RCW 82.14B.042— Payment and collection of taxes—Penalties for violations.
- RCW 82.14B.050— Use of proceeds.
- RCW 82.14B.055— Use of funds voluntarily remitted.
- RCW 82.14B.060— County imposition of tax—Ordinance—Department notice.
- RCW 82.14B.061— Administration by department—Extending reporting periods.
- RCW 82.14B.063— Administration and collection by department—County 911 excise tax account created.
- RCW 82.14B.065— County 911 excise tax account distributions—911 excise tax imposed in excess of maximum allowable.
- RCW 82.14B.150— Filing of tax returns—Credit or refund for bad debts.
- RCW 82.14B.160— Exemption—Activities immune from taxation under constitutions.
- RCW 82.14B.200— Burden of proof that sale is not to subscriber—Effect of resale certificate—Liability if no retail certificate—Penalties—Exceptions.
- RCW 82.14B.210— Personal liability upon termination, dissolution, or abandonment of business—Exemptions—Notice—Applicability—Collections.
- RCW 82.14B.220— Transfer of tax revenues from counties to local governments.