reglab/housing_qa huggingface dataset:
WA Rev Code § 82.38.375 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.375 - Fuel tax evasion—Return of seized property.

RCW 82.38.375 Fuel tax evasion—Return of seized property.(1) The state patrol and the department may return property seized and proceeds from the sale of fuel under this chapter when it is shown that there was no intention to violate this chapter.(2) When property is returned under this section, the state patrol and the department may return the goods to the parties from whom they were seized if and when the parties pay all applicable taxes and interest.[ 2003 c 358 § 10.]NOTES:Captions not law—2003 c 358: See note following RCW 82.38.270.
WA Rev Code § 82.38.380 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.380 - Fuel tax evasion—Search and seizure.

RCW 82.38.380 Fuel tax evasion—Search and seizure.When the state patrol has good reason to believe that fuel is being unlawfully imported, kept, sold, offered for sale, blended, or manufactured in violation of this chapter or rules adopted under it, the state patrol may make an affidavit of that fact, describing the place or thing to be searched, before a judge of any court in this state, and the judge must issue a search warrant directed to the state patrol commanding the officer diligently to search any place or vehicle designated in the affidavit and search warrant, and to seize the fuel and conveyance so possessed and to hold them until disposed of by law, and to arrest the person in possession or control of them.[ 2013 c 225 § 135; 2003 c 358 § 11.]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 § 82.38.385 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.385 - Rules.

RCW 82.38.385 Rules.The department and the state patrol must adopt rules necessary to implement RCW 82.38.360 through 82.38.380.[ 2013 c 225 § 136; 2003 c 358 § 12.]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 § 82.41.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.41 - Multistate Motor Fuel Tax Agreement.|82.41.010 - Purpose.

RCW 82.41.010 Purpose.It is the purpose of this chapter to simplify the confusing, unnecessarily duplicative, and burdensome motor fuel use tax licensing, reporting, and remittance requirements imposed on motor carriers involved in interstate commerce by authorizing the state of Washington to participate in a multistate motor fuel tax agreement for the administration, collection, and enforcement of those states' motor fuel use taxes.[ 1982 c 161 § 1.]
WA Rev Code § 82.41.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.41 - Multistate Motor Fuel Tax Agreement.|82.41.020 - Definitions.

RCW 82.41.020 Definitions.As used in this chapter unless the context clearly requires otherwise:(1) "Department" means the department of licensing;(2) "Motor fuel" means all combustible gases and liquids used for the generation of power for propulsion of motor vehicles;(3) "Motor carrier" means an individual, partnership, firm, association, or private or public corporation engaged in interstate commercial operation of motor vehicles, any part of which is within this state or any other state which is party to an agreement under this chapter;(4) "State" means a state, territory, or possession of the United States, the District of Columbia, a foreign country, or a state or province of a foreign country;(5) "Base state" means the state in which the motor carrier is legally domiciled, or in the case of a motor carrier who has no legal domicile, the state from or in which the motor carrier's vehicles are most frequently dispatched, garaged, serviced, maintained, operated, or otherwise controlled;(6) "Agreement" means a motor fuel tax agreement under this chapter;(7) "Licensee" means a motor carrier who has been issued a fuel tax license under a motor fuel tax agreement.[ 1982 c 161 § 2.]
WA Rev Code § 82.41.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.41 - Multistate Motor Fuel Tax Agreement.|82.41.030 - Motor fuel tax cooperative agreement authorized—Prohibition.

RCW 82.41.030 Motor fuel tax cooperative agreement authorized—Prohibition.The department may enter into a motor fuel tax cooperative agreement with another state or states which provides for the administration, collection, and enforcement of each state's motor fuel taxes on motor fuel used by motor carriers. The agreement shall not contain any provision which exempts any motor vehicle, owner, or operator from complying with the laws, rules, and regulations pertaining to vehicle licensing, size, weight, load, or operation of motor vehicles upon the public highways of this state.[ 1982 c 161 § 3.]
WA Rev Code § 82.41.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.41 - Multistate Motor Fuel Tax Agreement.|82.41.040 - Amount of tax collected for this state.

RCW 82.41.040 Amount of tax collected for this state.The amount of the tax imposed and collected on behalf of this state under an agreement entered into under this chapter shall be determined as provided in chapter 82.38 RCW.[ 1995 c 274 § 26; 1982 c 161 § 4.]
WA Rev Code § 82.41.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.41 - Multistate Motor Fuel Tax Agreement.|82.41.050 - Provisions of agreement.

RCW 82.41.050 Provisions of agreement.An agreement entered into under this chapter may provide for:(1) Defining the classes of motor vehicles upon which taxes are to be collected under the agreement;(2) Establishing methods for base state fuel tax licensing, license revocation, and tax collection from motor carriers on behalf of the states which are parties to the agreement;(3) Establishing procedures for the granting of credits or refunds on the purchase of excess tax-paid fuel;(4) Defining conditions and criteria relative to bonding requirements, including criteria for exemption from bonding;(5) Establishing tax reporting periods not to exceed one calendar quarter, and tax report due dates not to exceed one calendar month after the close of the reporting period;(6) Penalties and interest for filing of tax reports after the due dates prescribed by the agreement;(7) Establishing procedures for forwarding of fuel taxes, penalties, and interest collected on behalf of another state to that state;(8) Recordkeeping requirements for licensees; and(9) Any additional provisions which will facilitate the administration of the agreement.[ 1982 c 161 § 5.]
WA Rev Code § 82.41.070 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.41 - Multistate Motor Fuel Tax Agreement.|82.41.070 - Audits.

RCW 82.41.070 Audits.The agreement may require the department to perform audits of licensees, or persons required to be licensed, based in this state to determine whether motor fuel taxes to be collected under the agreement have been properly reported and paid to each state party to the agreement. The agreement may authorize other states to perform audits on licensees, or persons required to be licensed, based in their states on behalf of the state of Washington and forward the audit findings to the department. Such findings may be served upon the licensee or such other person in the same manner as audits performed by the department.The agreement shall not preclude the department from auditing the records of any person who has used motor fuels in this state. Any licensee or person required to be licensed from whom the department has requested records shall make the records available at the location designated by the department or may request the department to audit such records at that licensee's or person's place of business. If the place of business is located outside this state, the department may require the licensee or such other person to reimburse the department for authorized per diem and travel expenses.[ 1982 c 161 § 7.]
WA Rev Code § 82.41.080 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.41 - Multistate Motor Fuel Tax Agreement.|82.41.080 - Investigatory power.

RCW 82.41.080 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 this chapter or any rules issued hereunder.For the purpose of any investigation or proceeding under this chapter, the director or any officer designated by the director 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 the director, 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 § 334; 1982 c 161 § 8.]
WA Rev Code § 82.41.090 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.41 - Multistate Motor Fuel Tax Agreement.|82.41.090 - Appeal procedures.

RCW 82.41.090 Appeal procedures.The agreement shall specify procedures by which a licensee may appeal a license revocation or audit assessment by the department. Such appeal procedures shall be in accordance with chapters 34.05 and 82.38 RCW.[ 1982 c 161 § 9.]
WA Rev Code § 82.41.100 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.41 - Multistate Motor Fuel Tax Agreement.|82.41.100 - Exchange of information.

RCW 82.41.100 Exchange of information.The agreement may require each state to forward to other states any information available which relates to the acquisition, sale, use, or movement of motor fuels by any licensee or person required to be licensed. The department may further disclose to other states information which relates to the persons, offices, motor vehicles and other real and personal property of persons licensed or required to be licensed under the agreement.[ 1982 c 161 § 10.]
WA Rev Code § 82.41.110 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.41 - Multistate Motor Fuel Tax Agreement.|82.41.110 - Construction and application.

RCW 82.41.110 Construction and application.This chapter shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this chapter among states enacting it for the purpose of participating in a multistate motor fuel tax agreement.[ 1982 c 161 § 11.]
WA Rev Code § 82.41.120 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.41 - Multistate Motor Fuel Tax Agreement.|82.41.120 - Implementing rules required.

RCW 82.41.120 Implementing rules required.The department shall adopt such rules as are necessary to implement this chapter and any agreement entered into under this chapter.[ 1982 c 161 § 12.]
WA Rev Code § 82.42.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.42 - Aircraft Fuel Tax.|82.42.020 - Aircraft fuel tax imposed—Rate.

RCW 82.42.020 Aircraft fuel tax imposed—Rate.There is levied upon every distributor of aircraft fuel, an excise tax at the rate of eleven cents on each gallon of aircraft fuel sold, delivered, or used in this state. There must be collected from every user of aircraft fuel either the use tax imposed by RCW 82.12.020 or the retail sales tax imposed by RCW 82.08.020. The taxes imposed by this chapter must be collected and paid to the state but once in respect to any aircraft fuel.[ 2013 c 225 § 302; 2005 c 341 § 3; 2003 c 375 § 5; 1996 c 104 § 13; 1982 1st ex.s. c 25 § 2; 1969 ex.s. c 254 § 2; 1967 ex.s. c 10 § 2.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.Effective date—2005 c 341: See note following RCW 47.68.230.Effective date—2003 c 375: See note following RCW 47.68.240.Severability—Effective date—1982 1st ex.s. c 25: See notes following RCW 82.42.010.
WA Rev Code § 82.42.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.42 - Aircraft Fuel Tax.|82.42.030 - Exemptions.

RCW 82.42.030 Exemptions.The provision of RCW 82.42.020 imposing the payment of an excise tax on each gallon of aircraft fuel sold, delivered or used in this state does not apply to:(1) Aircraft fuel sold for export and exported from this state;(2) Aircraft fuel imported into the state in interstate or foreign commerce and intended to be sold while in interstate or foreign commerce;(3) Aircraft fuel sold to an agency of the United States government;(4) Aircraft fuel delivered directly into the aircraft fuel tanks of equipment operated by an air carrier or supplemental air carrier operating under a certificate of public convenience and necessity under the provisions of the federal aviation act of 1958, P.L. 85-726, as amended;(5) Aircraft fuel delivered directly into the aircraft fuel tanks of equipment operated by a local service commuter;(6) Aircraft fuel sold to emergency medical air transport entities;(7) Aircraft fuel sold to a licensed aircraft fuel distributor;(8) Aircraft fuel delivered into the bulk storage tank of a certified user;(9) Aircraft fuel used in the operation of aircraft for testing or experimental purposes; and(10) Aircraft fuel used in the operation of aircraft when such operation is for the training of crews in Washington state for purchasers of aircraft who are certified air carriers.[ 2013 c 225 § 303; 2005 c 341 § 4; 1989 c 193 § 4; 1982 1st ex.s. c 25 § 4; 1967 ex.s. c 10 § 3.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.Effective date—2005 c 341: See note following RCW 47.68.230.Severability—Effective date—1982 1st ex.s. c 25: See notes following RCW 82.42.010.
WA Rev Code § 82.42.055 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.42 - Aircraft Fuel Tax.|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) The tax must be computed by multiplying the tax rate per gallon by the number of gallons of fuel subject to the fuel tax.(2) An aircraft fuel distributor is liable for and must pay the tax imposed under RCW 82.42.020 to the department on or before the twenty-fifth day of the month immediately following the reporting period. The tax report required in RCW 82.42.140 must accompany the remittance.(3) If the tax is paid by electronic funds transfer, the tax must be paid on or before the twenty-sixth calendar day of the month immediately following the reporting period. If the payment due date falls on a Saturday, Sunday, or legal holiday, payment is due on the state business day immediately preceding the due date.(4) The tax must be paid by electronic funds transfer whenever the amount due is fifty thousand dollars or more.[ 2013 c 225 § 405.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.42.065 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.42 - Aircraft Fuel Tax.|82.42.065 - Delinquency.

RCW 82.42.065 Delinquency.(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 a judgment, plus costs by default against the person.[ 2013 c 225 § 407.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.42.067 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.42 - Aircraft Fuel Tax.|82.42.067 - Delinquency—Seizure and sale of property.

RCW 82.42.067 Delinquency—Seizure and sale of property.(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 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 § 408.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.42.068 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.42 - Aircraft Fuel Tax.|82.42.068 - Payment of tax by a nonlicensee.

RCW 82.42.068 Payment of tax by a nonlicensee.Every person, other than a licensee, who acquires fuel upon which payment of tax is required, if the tax has not been paid, must comply with the provisions of this chapter, and pay tax at the rate provided in RCW 82.42.020. The person is subject to the same duties and penalties imposed upon licensees.[ 2013 c 225 § 412.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.42.075 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.42 - Aircraft Fuel Tax.|82.42.075 - Bonding requirements.

RCW 82.42.075 Bonding requirements.(1) A license may not be issued or continued in force unless a bond is provided to secure payment of all taxes, interest, and penalties. This requirement may be waived for licensees properly bonded under the provisions of chapter 82.38 RCW or licensed aircraft fuel distributors who, upon determination by the department, have sufficient resources, assets, other financial instruments, or other means to adequately make payments on monthly aircraft fuel tax payments, penalties, and interest.(2) The department may require a licensee to post a bond if the department determines a bond is required to protect the interests of the state.(3) The total amount of the bond or bonds is three times the estimated monthly aircraft fuel tax liability. The total bonding amount may never be less than five thousand dollars nor more than one hundred thousand dollars.(4) In lieu of a bond, a licensee may deposit with the state treasurer, a like amount of money of the United States or bonds or other obligations of the United States, the state, or any county of the state, of a market value not less than the amount of the required bond.(5) The department may require a licensee to increase the bond amount or to deposit additional securities as described in this section if the security of the bond or the market value of the securities becomes impaired or inadequate.(6) Any surety on a bond furnished by a licensee must be released and discharged from any liability accruing on such bond after the expiration of forty-five days from the date the surety provided written notification to the department. This subsection does not relieve, release, or discharge the surety from any liability accrued or which will accrue before the expiration of the forty-five day period. The department must promptly notify the licensee who furnished the bond, and unless the licensee, on or before the expiration of the forty-five day period, files a new bond the department must cancel the license.[ 2013 c 225 § 403.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.42.090 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.42 - Aircraft Fuel Tax.|82.42.090 - Tax proceeds—Disposition—Aeronautics account.

RCW 82.42.090 Tax proceeds—Disposition—Aeronautics account.All moneys collected by the director from the aircraft fuel excise tax as provided in RCW 82.42.020 shall be transmitted to the state treasurer and shall be credited to the aeronautics account hereby created in the state treasury. Moneys collected from the consumer or user of aircraft fuel from either the use tax imposed by RCW 82.12.020 or the retail sales tax imposed by RCW 82.08.020 shall be transmitted to the state treasurer and credited to the state general fund.[ 2017 3rd sp.s. c 25 § 42; (2013 c 225 § 305 repealed by 2015 c 228 § 39); 1995 c 170 § 1; 1991 sp.s. c 13 § 37; 1985 c 57 § 86; 1982 1st ex.s. c 25 § 8; 1967 ex.s. c 10 § 9.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.Effective dates—Severability—1991 sp.s. c 13: See notes following RCW 18.08.240.Effective date—1985 c 57: See note following RCW 18.04.105.Severability—Effective date—1982 1st ex.s. c 25: See notes following RCW 82.42.010.
WA Rev Code § 82.42.095 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.42 - Aircraft Fuel Tax.|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 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 § 406.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.