Source: https://app.leg.wa.gov/RCW/dispo.aspx?cite=82.36.440
Timestamp: 2019-04-25 08:33:12+00:00

Document:
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.020 Tax levied and imposed — Rate to be computed — Incidence — Distribution.
82.36.022 Tax imposed — Intent.
82.36.025 Motor vehicle fuel tax rate — Expiration of subsection.
82.36.026 Tax liability — General.
82.36.027 Tax liability of terminal operator.
82.36.028 Tax liability — Reciprocity agreements.
Repealed by 2013 c 225 § 501, effective July 1, 2016; and subsequently repealed by 2015 3rd sp.s. c 44 § 114.
Repealed by 1998 c 176 § 89, effective January 1, 1999.
82.36.031 Periodic tax reports — Forms — Filing — Time extensions during state of emergency.
82.36.032 Penalty for filing fraudulent tax report.
82.36.035 Computation and payment of tax — Remittance — Electronic funds transfer.
82.36.038 Payment of tax — Due dates — Electronic funds transfer.
82.36.040 Payment of tax — Penalty for delinquency.
82.36.042 Notice by supplier of distributor's failure to pay tax — License suspension — Notice to suppliers — Revocation or suspension upon continued noncompliance.
Repealed by 2007 c 515 § 34.
82.36.044 Credit for worthless accounts receivable — Report — Adjustment.
82.36.045 Licensees, persons acting as licensees — Tax reports — Deficiencies, failure to file, fraudulent filings, misappropriation, or conversion — Penalties, liability — Mitigation — Reassessment petition, hearing — Notice.
82.36.047 Assessments — Warrant — Lien — Filing fee — Writs of execution and garnishment.
82.36.050 Date of mailing deemed date of filing or receipt — Timely mailing bars penalties and tolls statutory time limitations.
82.36.060 Application for license — Federal certificate of registry — Investigation — Fee — Penalty for false statement — Bond or security — Cancellation.
82.36.070 Issuance of license — Display — Refusal of issuance — Inspection of records.
82.36.075 Reports by persons other than licensees — Department requirements — Forms.
82.36.080 Penalty for acting without license — Separate licenses for separate activities — Default assessment.
82.36.090 Discontinuance, sale, or transfer of business — Notice — Payment of taxes, interest, penalties — Overpayment refunds.
82.36.095 Bankruptcy proceedings — Notice.
82.36.100 Tax required of persons not classed as licensees — Duties — Procedure — Distribution of proceeds — Penalties — Enforcement.
82.36.110 Delinquency — Lien of tax — Notice.
Reviser's note: RCW 82.36.110 was amended by 2013 c 23 § 328 without reference to its repeal by 2013 c 225 § 501. It has been decodified for publication purposes under RCW 1.12.025.
82.36.120 Delinquency — Notice to debtors — Transfer or disposition of property, credits, or debts prohibited — Lien — Answer.
82.36.130 Delinquency — Tax warrant.
82.36.140 State may pursue remedy against licensee or bond.
82.36.150 Records to be kept by licensees — Inventory — Statement.
82.36.160 Records to be preserved by licensees.
82.36.170 Additional reports — Filing.
82.36.190 Suspension, revocation, cancellation of licenses — Notice.
82.36.200 Carriers of motor vehicle fuel — Examination of records, stocks, etc.
82.36.210 Carriers of motor vehicle fuel — Invoice, bill of sale, etc., required — Inspections.
82.36.225 Exemptions — Alcohol for use as fuel — Tax credit — Expiration of section.
Repealed by 1993 c 268 § 1.
82.36.2251 Exemptions — Alcohol for use as fuel — Gallonage threshold — Tax credit, blended fuel — Expiration of section.
Repealed by 1994 c 225 § 1, effective May 1, 1994. See 1995 c 364 § 6 and Supreme Court No. 62771-1, August 10, 1995.
82.36.226 Intent — Reflection of tax credit in price.
82.36.230 Exemptions — Imports, exports, federal sales — Invoice — Certificate — Reporting.
82.36.235 Exemptions — Fuel delivered by distributor exclusively for marine use — Exemption certificate — Records and examination.
Repealed by 1971 ex.s. c 180 § 11.
82.36.240 Sales to state or political subdivisions not exempt.
82.36.245 Exemption — Sales to foreign diplomatic and consular missions.
82.36.247 Exemption — Racing fuel.
82.36.250 Nongovernmental use of fuels, etc., acquired from United States government — Tax — Unlawful to procure or use.
Reviser's note: RCW 82.36.250 was amended by 2013 c 23 § 329 without reference to its repeal by 2013 c 225 § 501. It has been decodified for publication purposes under RCW 1.12.025.
82.36.260 Extension of time for filing exportation certificates or claiming exemptions.
82.36.273 Refunds to licensee for fuel purchased by exempt person — Exception — Invoice or proof.
82.36.275 Refunds for urban transportation systems.
82.36.280 Refunds for nonhighway use of fuel.
82.36.285 Refunds for transit services to persons with special transportation needs by nonprofit transportation providers.
82.36.290 Refunds for use in manufacturing, cleaning, dyeing.
82.36.300 Refunds on exported fuel.
82.36.302 Refunds for employees of foreign governments.
Repealed by 1989 c 193 § 5.
82.36.305 Refunds to dealer delivering fuel exclusively for marine use — Limitations — Supporting certificate.
82.36.306 Remedies for violation of RCW 82.36.305 — Rules — Coloring of fuel exclusively for marine use, samples may be taken.
Repealed by 2003 c 358 § 15.
Reviser's note: RCW 82.36.310 was amended by 2013 c 23 § 330 without reference to its repeal by 2013 c 225 § 501. It has been decodified for publication purposes under RCW 1.12.025.
82.36.320 Information may be required.
82.36.330 Payment of refunds — Interest — Penalty.
82.36.335 Credits on tax in lieu of collection and refund.
82.36.340 Examination of books and records.
82.36.350 Fraudulent invoices — Penalty.
82.36.360 Separate invoices for nontaxed fuel.
82.36.370 Refunds for fuel lost or destroyed through fire, flood, leakage, etc.
82.36.373 Refund for worthless accounts receivable — Rules — Apportionment after receipt.
82.36.375 Time limitation on erroneous payment credits or refunds and notices of additional tax.
82.36.390 Diversion of export fuel — Penalty.
82.36.400 Other offenses — Penalties.
82.36.405 Liability, payment, and report of taxes due before March 2000 — Inventory report — Penalties, interest.
Repealed by 2005 c 260 § 3, effective July 1, 2005.
82.36.407 Tax liability of user — Payment — Exceptions.
82.36.410 Revenue to motor vehicle fund.
Reviser's note: RCW 82.36.410 was amended by 2013 c 23 § 331 without reference to its repeal by 2013 c 225 § 501. It has been decodified for publication purposes under RCW 1.12.025.
82.36.415 Refund to aeronautics account.
82.36.420 Disposition of fees, fines, penalties.
82.36.435 Enforcement and administration — Rule-making authority.
82.36.440 State preempts tax field.
82.36.450 Agreement with tribe for fuel taxes.
82.36.460 Motor vehicle fuel tax cooperative agreement.
82.36.470 Fuel tax evasion — Seizure and forfeiture.
82.36.475 Fuel tax evasion — Forfeiture procedure.
82.36.480 Fuel tax evasion — Forfeited property.
82.36.485 Fuel tax evasion — Return of seized property.
82.36.490 Fuel tax evasion — Search and seizure.
82.36.495 Fuel tax evasion — Rules.
82.36.800 Rules — 1998 c 176.
82.36.900 Findings — 1998 c 176.
82.36.901 Effective date — 1998 c 176.

References: § 501
 § 501
 § 114
 § 89
 § 34
 § 328
 § 501
 § 1
 § 1
 § 6
 § 11
 § 329
 § 501
 § 5
 § 15
 § 330
 § 501
 § 3
 § 331
 § 501