reglab/housing_qa huggingface dataset:
WA Rev Code § 82.38.195 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|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 receipt—Timely mailing bars penalties and tolls statutory time limitations.An application, report, notice, payment, or claim for credit or refund properly addressed and deposited in the United States mail is deemed filed or received on the date shown by the post office cancellation mark on the envelope. No penalty for delinquency attaches, nor is the statutory period deemed to have elapsed in the case of credit or refund claims, if it is established by competent evidence that the application, report, notice, payment, or claim for credit or refund was properly addressed and timely deposited in the United States mail, if a duplicate of the document or payment is filed.[ 2013 c 225 § 202.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.38.200 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.200 - Suits for recovery of taxes illegally or erroneously collected.

RCW 82.38.200 Suits for recovery of taxes illegally or erroneously collected.(1) No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been overpaid under RCW 82.38.180 unless a claim for refund or credit has been duly filed pursuant to RCW 82.38.190.(2) Within ninety days after the mailing of the notice of the department's action upon a claim filed pursuant to RCW 82.38.190, the claimant may bring an action against the department on the grounds set forth in the claim in a court of competent jurisdiction in Thurston county for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed. Failure to bring action within the time specified constitutes a waiver of any demand against the state on account of the alleged overpayments.(3) If the department fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the department of its intention on the claim, consider the claim disallowed and bring an action against the department, on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.(4) If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any special fuel tax due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff.(5) In any judgment, interest shall be allowed at the rate of twelve percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment or to a date preceding the date of the refund warrant, but not more than thirty days, the date to be determined by the department.[ 1971 ex.s. c 175 § 21.]
WA Rev Code § 82.38.205 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.205 - Injunctions—Writs.

RCW 82.38.205 Injunctions—Writs.No injunction or writ of mandate or other legal or equitable process may be issued in any suit, action, or proceeding in any court against this state or against any officer of the state to prevent or enjoin the collection under this chapter of any tax or any amount of tax required to be collected.[ 2013 c 225 § 206.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.38.210 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.210 - Tax lien—Filing.

RCW 82.38.210 Tax lien—Filing.(1) If a person liable for payment of tax fails to pay the amount including any interest, penalty, or addition, together with costs accrued, there will be a lien in favor of the state upon all franchises, property, and rights to property, whether real or personal, belonging to or acquired, whether the property is employed by such person for personal or business use or is in the control of a trustee, receiver, or assignee. The lien is effective from the date taxes were due and payable until the amount is satisfied. The lien has priority over any lien or encumbrance except liens of other taxes having priority by law.(2) The department must file with any county auditor a statement of claim and lien specifying the amount of delinquent taxes, penalties, and interest owed.[ 2013 c 225 § 121; 1998 c 176 § 75; 1979 c 40 § 15; 1971 ex.s. c 175 § 22.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.38.220 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|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, or debts prohibited—Lien—Answer.(1) If a person is delinquent in the payment of any obligation, the department may give notice of the amount of delinquency to persons having possession or control of credits, personal and real property belonging to the person, or owing debts to the person. Any person notified may not transfer or dispose of credits, personal and real property, or debts without the consent of the department. A person notified must, within twenty days after receipt of notice, advise the department of any credits, personal and real property, or debts in their possession, under their control or owing by them, and must immediately deliver the credits, personal and real property, or debts to the department.(2) The notice and order to withhold and deliver constitutes a continuing lien on property of the person. The department must include in the notice to withhold and deliver "continuing lien." The effective date of a notice to withhold and deliver is the date of mailing.(3) If a person fails to timely answer the notice, a court may render judgment, plus costs by default against the person.[ 2013 c 225 § 122; 1998 c 176 § 76; 1994 c 262 § 26; 1983 c 242 § 5; 1979 c 40 § 16; 1971 ex.s. c 175 § 23.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.38.230 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|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) If a person is delinquent in the payment of any obligation, and the delinquency continues after notice and demand for payment the department must collect the amount due. The department must seize any property subject to the lien of excise tax, penalty, and interest and sell it at public auction. Notice of sale and the time and place must be given to the person and to all persons appearing with an interest in the property. The notice must be in writing at least ten days before the date of sale. Notice must be published for at least ten days before the date of sale in a newspaper of general circulation published in the county the property will be sold. If there is no newspaper of general circulation in the county, the notice must be posted in three public places in the county for a period of ten days. The notice must contain a description of the property together with a statement of the amount due, the name of the person, and a statement that unless the amount is paid on or before the time in the notice the property will be sold.(2) The department must sell the property and deliver to the purchaser a bill of sale or deed. If the moneys received exceed the amount due from the person, the excess must be returned to the person and a receipt obtained. If any person having an interest in or lien upon the property has filed notice with the department prior to the sale, the department must withhold payment of any excess to the person pending determination of the rights of the respective parties by a court of competent jurisdiction. If the receipt of the person is not available, the department must deposit the excess with the state treasurer as trustee for the person or their heirs, successors, or assigns. Prior to making any seizure of property, the department may first serve upon the person's bondsperson a notice of delinquency and, demand for payment of the amount due.[ 2013 c 225 § 123; 2007 c 218 § 78; 1998 c 176 § 77; 1979 c 40 § 17; 1971 ex.s. c 175 § 24.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.Intent—Finding—2007 c 218: See note following RCW 41.08.020.
WA Rev Code § 82.38.235 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|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 assessment becomes final the department may file with the clerk of any county within the state a warrant in the amount of the assessment of taxes, penalties, interest and a filing fee under RCW 36.18.012(10). The warrant is a lien upon title to, and interest in all real and personal property of the person against whom the warrant is issued. The warrant is sufficient to support the issuance of writs of execution and writs of garnishment in favor of the state.[ 2013 c 225 § 124; 2001 c 146 § 14; 1998 c 176 § 78; 1979 c 40 § 22.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.38.245 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.245 - Bankruptcy proceedings—Notice.

RCW 82.38.245 Bankruptcy proceedings—Notice.A licensee who files a petition for bankruptcy, or against whom a petition for bankruptcy is filed, must notify the department within ten days of the filing, including the name and location of the court in which the petition was filed.[ 2013 c 225 § 125; 1997 c 183 § 9.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.38.255 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|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, interest, penalties.A licensee who ceases to engage in business must notify the department in writing at the time of cessation. The notice must give the date of cessation and the name and address of any purchaser or transferee. The licensee must file a report and pay all taxes, interest, and penalties owing.[ 2013 c 225 § 203.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.38.260 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.260 - Administration and enforcement.

RCW 82.38.260 Administration and enforcement.(1) The department may prescribe, adopt, and enforce reasonable rules relating to administration and enforcement of this chapter.(2) The department or its authorized representative may examine the books, papers, records, and equipment of any person distributing, transporting, storing, or using fuel to determine whether all taxes due or refundable are properly reported, paid, or claimed. If books, papers, records, and equipment are not maintained in this state at the time of demand, the department does not lose any right of examination.(3) The department may require additional reports from any licensee with reference to any of the matters herein concerned. Such reports must be made and filed on forms prepared by the department.(4) For the purpose of any investigation or proceeding, the director or designee may administer oaths and affirmations, subpoena witnesses, compel their attendance, take evidence, and require the production of any books, papers, correspondence, memoranda, agreements, or other documents or records which the director deems relevant or material to the inquiry.(5) In the case of contumacy by or refusal to obey a subpoena issued to, any person, any court of competent jurisdiction upon application by the director, may issue to that person an order requiring appearance before the director or designee to produce testimony of other evidence regarding the matter under investigation or in question.(6) The department must, upon request from officials responsible for enforcement of fuel tax laws of any state, the District of Columbia, the United States, its territories and possessions, the provinces or the dominion of Canada, forward information relative to the receipt, storage, delivery, sale, use, or other disposition of fuel by any person, if the other furnishes like information.(7) The department may enter into a fuel tax cooperative agreement with another state, the District of Columbia, the United States, its territories and possessions, or Canadian province for the administration, collection, and enforcement of their respective fuel taxes.(8) For the purposes of administration, collection, and enforcement of taxes imposed under this chapter, pursuant to another agreement under chapter 82.41 RCW, chapter 82.41 RCW controls to the extent of any conflict.(9) The remedies of the state in this chapter are cumulative and no action taken by the department may be construed to be an election on the part of the state or any of its officers to pursue any remedy hereunder to the exclusion of any other remedy for which provision is made in this chapter.[ 2013 c 225 § 126; 1998 c 176 § 80; 1995 c 274 § 25; 1979 c 40 § 18; 1971 ex.s. c 175 § 27.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.38.275 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.275 - Investigatory power.

RCW 82.38.275 Investigatory power.The department may initiate and conduct investigations as may be reasonably necessary to establish the existence of any alleged violations of or noncompliance with the provisions of this chapter or any rules or regulations issued hereunder.For the purpose of any investigation or proceeding under this chapter, the director or any officer designated by him or her may administer oaths and affirmations, subpoena witnesses, compel their attendance, take evidence, and require the production of any books, papers, correspondence, memoranda, agreements, or other documents or records which the director deems relevant or material to the inquiry.In case of contumacy by or refusal to obey a subpoena issued to, any person, any court of competent jurisdiction upon application by the director, may issue to that person an order requiring him or her to appear before the director, or the officer designated by him or her to produce testimony or other evidence touching the matter under investigation or in question. The failure to obey an order of the court may be punishable by contempt.[ 2013 c 23 § 333; 1979 c 40 § 20.]
WA Rev Code § 82.38.280 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.280 - State preempts tax field.

RCW 82.38.280 State preempts tax field.(1) The tax levied in this chapter is in lieu of any excise, privilege, or occupational tax upon the business of manufacturing, selling, or distributing fuel, and no city, town, county, township or other subdivision or municipal corporation of the state may levy or collect any excise tax upon or measured by the sale, receipt, distribution, or use of fuel, except as provided in chapter 82.80 RCW and RCW 82.47.020.(2) This section does not apply to any tax imposed by the state.[ 2013 c 225 § 128; 2010 c 106 § 231; 2003 c 350 § 6; 1991 c 173 § 5; 1990 c 42 § 205; 1979 ex.s. c 181 § 6; 1971 ex.s. c 175 § 29.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.Effective date—2010 c 106: See note following RCW 35.102.145.Effective date—1991 c 173: See note following RCW 82.47.010.Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.Effective date—1979 ex.s. c 181: "This 1979 act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect July 1, 1979." [ 1979 ex.s. c 181 § 10.]
WA Rev Code § 82.38.290 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.290 - Disposition of funds.

RCW 82.38.290 Disposition of funds.(1) Unless directed otherwise in this section, all taxes, fees, assessments, civil and criminal penalties, interest, and proceeds from sales of forfeited property collected under this chapter must be deposited into the motor vehicle fund.(2) The penalty imposed in RCW 82.38.270(4)(b) must be deposited into the multimodal transportation account.(3) One cent per gallon must be deducted from each motor vehicle fuel marine use refund claim and deposited into the coastal protection fund.(4) Fifty percent of all fines and forfeitures imposed in any criminal proceeding by any court of this state for violations of the penal provisions of this chapter must be paid to the current expense fund of the county where collected and the remainder deposited into the motor vehicle fund. All fees, fines, forfeitures, and penalties collected or assessed by a district court must be remitted as provided in chapter 3.62 RCW.[ 2013 c 225 § 129; 1971 ex.s. c 175 § 30.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.38.300 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.300 - Judicial review and appeals.

RCW 82.38.300 Judicial review and appeals.Judicial review and appeals shall be governed by the Administrative Procedure Act, chapter 34.05 RCW.[ 1971 ex.s. c 175 § 31.]
WA Rev Code § 82.38.360 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.360 - Fuel tax evasion—Seizure and forfeiture.

RCW 82.38.360 Fuel tax evasion—Seizure and forfeiture.(1) The following are subject to seizure and forfeiture:(a) Fuel imported into this state by a person not licensed in this state in accordance with this chapter to import fuel;(b) Fuel blended or manufactured by a person not licensed in this state in accordance with this chapter to blend or manufacture fuel;(c) All conveyances used, or intended for use, to transport, or in any manner to facilitate the transportation, for the purpose of sale or receipt of property described in (a) and (b) of this subsection, except where the owner of the conveyance neither had knowledge of nor consented to the transportation of the fuel by an unlicensed importer, blender, or manufacturer of fuel.(2) Before seizing a common carrier conveyance, contract carrier conveyance, or a conveyance secured by a bona fide security interest where the secured party neither had knowledge of or consented to the unlawful act or omission, the state patrol or the department of licensing must give the common carrier, contract carrier, or secured party, or their representatives within twenty-four hours, a notice in writing served by mail or other means to cease transporting fuel for any person not licensed to import, blend, or manufacture fuel in this state.(3) Property subject to forfeiture under this chapter may be seized by the state patrol upon process issued by a superior court or district court having jurisdiction over the property. Seizure without process may be made if:(a) The seizure is incident to an arrest or a search under a search warrant or an administrative inspection; or(b) The state patrol has probable cause to believe the property was used or is intended to be used in violation of this chapter and exigent circumstances exist making procurement of a search warrant impracticable.[ 2013 c 225 § 132; 2003 c 358 § 7.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.Captions not law—2003 c 358: See note following RCW 82.38.270.
WA Rev Code § 82.38.365 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.365 - Fuel tax evasion—Forfeiture procedure.

RCW 82.38.365 Fuel tax evasion—Forfeiture procedure.In all cases of seizure of property made subject to forfeiture under this chapter, the state patrol must proceed as follows:(1) Forfeiture is deemed to have commenced by the seizure.(2) The state patrol must list and particularly describe in duplicate the conveyance seized. After the appropriate appeal period has expired, a seized conveyance must be sold at a public auction in accordance with chapter 43.19 RCW.(3) The state patrol must list and particularly describe in duplicate the fuel seized. The selling price of the fuel seized must be the average terminal rack price for similar fuel, at the closest terminal rack on the day of sale, unless circumstance warrants that a different selling price is appropriate. The method used to value the fuel must be documented. The fuel must be sold at the earliest point in time, and the total price must include all appropriate state and federal taxes. The state patrol or the department may enter into contracts for the transportation, handling, storage, and sale of fuel subject to forfeiture.(4) The state patrol must, within five days after the seizure of a conveyance or fuel, cause notice to be served on the owner of the property seized, if known, on the person in charge of the property, and on any other person having any known right or interest in the property, of the seizure and intended forfeiture. The notice may be served by any method authorized by law or court rule including but not limited to service by mail. If service is by mail it must be by both certified mail with return receipt requested and regular mail. Service by mail is deemed complete upon mailing within the five-day period after the date of seizure.(5) If no person notifies the state patrol in writing of the person's claim of ownership or right to possession of the items seized within fifteen days of the date of the notice of seizure, the items seized are considered forfeited.(6) If any person notifies the state patrol, in writing, of the person's claim of ownership or right to possession of the items seized within fifteen days of the date of the notice of seizure, the person or persons must be given a reasonable opportunity to be heard as to the claim or right. The hearing must be before the director of licensing, or the director's designee. A hearing and any appeals must be in accordance with chapter 34.05 RCW. The burden of proof by a preponderance of the evidence is upon the person claiming to be the lawful owner or the person claiming to have the lawful right to possession of the items seized. The state patrol and the department must promptly return the conveyance seized, and money from the sale of fuel seized, to the claimant upon a determination that the claimant is the present lawful owner and is lawfully entitled to possession of the items seized.[ 2013 c 225 § 133; 2003 c 358 § 8.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.Captions not law—2003 c 358: See note following RCW 82.38.270.
WA Rev Code § 82.38.370 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.370 - Fuel tax evasion—Forfeited property.

RCW 82.38.370 Fuel tax evasion—Forfeited property.When property is forfeited under this chapter, the state patrol or the department may use the proceeds of the sale and all moneys forfeited for the payment of all proper expenses of any investigation leading to the seizure and of the proceedings for forfeiture and sale, including expenses of seizure, maintenance of custody, advertising, and court costs. Proper expenses of investigation include costs incurred by a law enforcement agency or a federal, state, or local agency.[ 2013 c 225 § 134; 2003 c 358 § 9.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.Captions not law—2003 c 358: See note following RCW 82.38.270.