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Chapter

FUEL TAX ACT

  • RCW 82.38.010— Statement of purpose.
  • RCW 82.38.020— Definitions.
  • RCW 82.38.030— Tax imposed—Rate—Incidence—Allocation of proceeds—Expiration of subsection.
  • RCW 82.38.031— Tax imposed—Intent.
  • RCW 82.38.032— Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements.
  • RCW 82.38.033— Payment of tax by a nonlicensee.
  • RCW 82.38.035— Tax liability.
  • RCW 82.38.050— Tax liability on leased motor vehicles.
  • RCW 82.38.055— Bonding requirements.
  • RCW 82.38.060— Tax computation on mileage basis.
  • RCW 82.38.065— Dyed special fuel use—Authorization, license required—Imposition of tax.
  • RCW 82.38.066— Dyed special fuel—Requirements—Marking—Notice.
  • RCW 82.38.072— Dyed special fuel—Penalties.
  • RCW 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 82.38.080— Exemptions.
  • RCW 82.38.090— Penalty for acting without license—Separate licenses for separate activities—Interstate commerce—Exception.
  • RCW 82.38.100— Special fuel trip permits—Penalty—Fees.
  • RCW 82.38.110— Application for license—Federal certificate of registry—Investigation—Fee—Bond or security.
  • RCW 82.38.120— Issuance of license—Refusal, suspension, revocation.
  • RCW 82.38.140— Fuel records—Reports—Inspection.
  • RCW 82.38.150— Periodic tax reports—Forms—Filing—Time extensions during state of emergency.
  • RCW 82.38.160— Computation and payment of tax—Remittance—Electronic funds transfer.
  • RCW 82.38.170— Civil and statutory penalties and interest—Deficiency assessments.
  • RCW 82.38.180— Refunds and credits.
  • RCW 82.38.183— Refund to aeronautics account.
  • RCW 82.38.190— Claim of refund or credit.
  • RCW 82.38.195— Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.
  • RCW 82.38.200— Suits for recovery of taxes illegally or erroneously collected.
  • RCW 82.38.205— Injunctions—Writs.
  • RCW 82.38.210— Tax lien—Filing.
  • RCW 82.38.220— Delinquency—Notice to debtors—Transfer or disposition of property, credits, or debts prohibited—Lien—Answer.
  • RCW 82.38.230— Delinquency—Seizure and sale of property—Notice—Distribution of excess.
  • RCW 82.38.235— Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.
  • RCW 82.38.245— Bankruptcy proceedings—Notice.
  • RCW 82.38.255— Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.
  • RCW 82.38.260— Administration and enforcement.
  • RCW 82.38.270— Violations—Penalties.
  • RCW 82.38.275— Investigatory power.
  • RCW 82.38.280— State preempts tax field.
  • RCW 82.38.290— Disposition of funds.
  • RCW 82.38.300— Judicial review and appeals.
  • RCW 82.38.310— Agreement with tribe for fuel taxes.
  • RCW 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 82.38.360— Fuel tax evasion—Seizure and forfeiture.
  • RCW 82.38.365— Fuel tax evasion—Forfeiture procedure.
  • RCW 82.38.370— Fuel tax evasion—Forfeited property.
  • RCW 82.38.375— Fuel tax evasion—Return of seized property.
  • RCW 82.38.380— Fuel tax evasion—Search and seizure.
  • RCW 82.38.385— Rules.
  • RCW 82.38.390— Prorate and fuel tax discovery team.
  • RCW 82.38.400— Reports exempt from public inspection and copying.
  • RCW 82.38.410— Subpoenas.