reglab/housing_qa huggingface dataset:
WA Rev Code § 82.42.100 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.42 - Aircraft Fuel Tax.|82.42.100 - Enforcement.

RCW 82.42.100 Enforcement.The director is charged with the enforcement of the provisions of this chapter and rules and regulations promulgated hereunder. The director may, in his or her discretion, call on the state patrol or any peace officer in the state, who shall then aid in the enforcement of this chapter or any rules or regulations promulgated hereunder.[ 2013 c 23 § 336; 1967 ex.s. c 10 § 10.]
WA Rev Code § 82.42.110 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.42 - Aircraft Fuel Tax.|82.42.110 - Tax upon persons other than distributors—Imposition—Collection—Distribution—Enforcement.

RCW 82.42.110 Tax upon persons other than distributors—Imposition—Collection—Distribution—Enforcement.Every person other than a distributor who acquires any aircraft fuel within this state upon which payment of tax is required under the provisions of this chapter, or imports such aircraft fuel into this state and sells, delivers, or in any manner uses it in this state, if the tax has not been paid, is subject to the provisions of this chapter provided for aircraft fuel distributors and must pay a tax at the rate computed under RCW 82.42.020 for each gallon thereof so sold, delivered, or used in the manner provided for distributors. The proceeds of the tax imposed by this section must be distributed in the manner provided for the distribution of the aircraft fuel tax in RCW 82.42.090. For failure to comply with the terms of this chapter, such person is subject to the same penalties imposed upon distributors. The director must pursue against such persons the same procedure and remedies for audits, adjustments, collection, and enforcement of this chapter as is provided with respect to distributors. Nothing herein must be construed as classifying such persons as distributors.[ 2013 c 225 § 306; 1982 1st ex.s. c 25 § 9; 1971 ex.s. c 156 § 5.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.Severability—Effective date—1982 1st ex.s. c 25: See notes following RCW 82.42.010.
WA Rev Code § 82.42.115 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.42 - Aircraft Fuel Tax.|82.42.115 - Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.

RCW 82.42.115 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 § 402.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.42.125 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.42 - Aircraft Fuel Tax.|82.42.125 - Bankruptcy proceedings—Notice.

RCW 82.42.125 Bankruptcy proceedings—Notice.A licensee who files a bankruptcy petition, or against whom a petition for bankruptcy is filed, must notify the department of the filing within ten days of the filing. The notice must include the name and location of the court in which the petition was filed.[ 2013 c 225 § 307; 1997 c 183 § 11.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.42.130 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.42 - Aircraft Fuel Tax.|82.42.130 - Administration and enforcement.

RCW 82.42.130 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 is empowered to examine the books, papers, records, and equipment of any person distributing, transporting, storing, or using aircraft fuel and to investigate the disposition any person makes of aircraft 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 director may, from time to time, 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 director.(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 aircraft 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 aircraft fuel by any person if the other furnishes like information.(7) The department may enter into an aircraft 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) The foregoing 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 § 401.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.42.135 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.42 - Aircraft Fuel Tax.|82.42.135 - Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.

RCW 82.42.135 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 § 409.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.42.140 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.42 - Aircraft Fuel Tax.|82.42.140 - Periodic tax reports.

RCW 82.42.140 Periodic tax reports.(1) For the purpose of determining the amount of liability for the tax imposed under this chapter, each aircraft fuel distributor must file monthly tax reports with the department.(2) Tax reports must be filed on or before the twenty-fifth day of the calendar month following the reporting period to which it relates. A report must be filed even though no tax is due for the reporting period. Each report must contain a declaration that the statements contained therein are true and are made under penalties of perjury. The report must show information as the department may reasonably require for the proper administration and enforcement of this chapter.(3) If the filing date falls on a Saturday, Sunday, or legal holiday the next secular or business day is the filing date.(4) The department in order to insure payment of the tax or to facilitate administration of this chapter may require the filing of reports and tax remittances at intervals other than one month.(5) During a state of emergency declared under RCW 43.06.010(12), the department, on its own motion or at the request of any taxpayer affected by the emergency, may extend the time for filing any report or the due date for tax remittances as the department deems proper.[ 2013 c 225 § 413.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.42.145 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.42 - Aircraft Fuel Tax.|82.42.145 - Fuel records.

RCW 82.42.145 Fuel records.(1) Every person importing, manufacturing, refining, transporting, blending, or storing aircraft fuel must keep for a period of five years open to inspection at all times during the business hours of the day to the department or its authorized representatives, a complete record of all aircraft fuel purchased or received and all aircraft fuel sold, delivered, or used by them.(2) Records must show:(a) The date of receipt;(b) The name and address of the person from whom purchased or received;(c) The number of gallons received at each place of business or place of storage in the state of Washington;(d) The date of sale or delivery;(e) The number of gallons sold, delivered, or used for taxable purposes;(f) The number of gallons sold, delivered, or used for any purpose not subject to tax;(g) The name, address, and aircraft fuel license number of the purchaser if the fuel tax is not collected on the sale or delivery;(h) The physical inventories of aircraft fuel and petroleum products on hand at each place of business at the end of each month;(i) Stocks of raw gasoline, gasoline stock, diesel oil, kerosene, kerosene distillates, casing head gasoline, and other petroleum products which may be used in the compounding, blending, or manufacturing of aircraft fuel.(3) The department may require a person other than a licensee engaged in the business of selling, purchasing, distributing, storing, transporting, or delivering aircraft fuel to submit periodic reports to the department regarding the disposition of the aircraft fuel. The reports must be on forms prescribed by the department and must contain information as the department may require.(4) Every person operating any conveyance transporting fuel in bulk must possess during the entire time an invoice, bill of sale, or other statement showing the name, address, and license number of the seller or consigner, the destination, name, and address of the purchaser or consignee, license number, if applicable, and the number of gallons. The person transporting fuel must at the request of any law enforcement officer or authorized representative of the department, produce for inspection required records and must permit inspection of the contents of the vehicle.[ 2013 c 225 § 414.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.42.200 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.42 - Aircraft Fuel Tax.|82.42.200 - Injunctions—Writs.

RCW 82.42.200 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 § 410.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.42.205 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.42 - Aircraft Fuel Tax.|82.42.205 - Suits for recovery of taxes illegally or erroneously collected.

RCW 82.42.205 Suits for recovery of taxes illegally or erroneously collected.(1) No suit or proceeding may be maintained in any court for the recovery of any amount alleged to have been overpaid under RCW 82.42.020 unless a claim for refund or credit has been duly filed pursuant to RCW 82.42.220.(2) Within ninety days after the mailing of the notice of the department's action upon a claim filed pursuant to RCW 82.42.220, 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 must first be credited on any aircraft fuel tax due and payable from the plaintiff. The balance of the judgment must be refunded to the plaintiff.(5) In any judgment, interest must 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.[ 2013 c 225 § 415.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.42.210 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.42 - Aircraft Fuel Tax.|82.42.210 - Denial—Suspension—Revocation.

RCW 82.42.210 Denial—Suspension—Revocation.(1) The department may refuse to issue to, or suspend or revoke a license of any licensee or applicant:(a) Who formerly held a license issued under chapter 82.36, 82.38, 82.42, or 46.87 RCW which has been suspended or revoked for cause;(b) Who is a subterfuge for the real party in interest whose license issued under chapter 82.36, 82.38, 82.42, or 46.87 RCW has been revoked for cause;(c) Who, as an individual licensee, or partner, officer, director, owner, or managing employee of a licensee, has had a license issued under chapter 82.36, 82.38, 82.42, or 46.87 RCW denied, suspended, or revoked for cause;(d) Who has an unsatisfied debt to the state assessed under either chapter 82.36, 82.38, 82.42, or 46.87 RCW;(e) Who formerly held as an individual, partner, officer, director, owner, managing employee of a licensee, or subterfuge for a real party in interest, a license issued by the federal government or a state that allowed a person to buy or sell untaxed motor vehicle or special fuel, which, has been suspended or revoked for cause;(f) Who pled guilty to or was convicted as an individual, partner, officer, director, owner, or managing employee of a licensee in this or any other state, Canadian province, or in any federal jurisdiction of a gross misdemeanor or felony crime directly related to the fuel distribution business or has been subject to a civil judgment involving fraud, misrepresentation, conversion, or dishonesty, notwithstanding chapter 9.96A RCW;(g) Who misrepresented or concealed a material fact in obtaining a license or reinstating a license;(h) Who violated a statute or administrative rule regulating fuel taxation or distribution;(i) Who failed to cooperate with the department's investigations by:(i) Not furnishing papers or documents;(ii) Not furnishing in writing a full and complete explanation regarding a matter under investigation by the department; or(iii) Not responding to subpoenas issued by the department, whether or not the recipient of the subpoena is the subject of the proceeding;(j) Who failed to comply with an order issued by the director; or(k) Upon other sufficient cause being shown.(2) Before such refusal, suspension, or revocation the department must grant the applicant a hearing and must grant the applicant at least twenty days' written notice of the time and place thereof.[ 2013 c 225 § 411.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.42.220 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.42 - Aircraft Fuel Tax.|82.42.220 - Claim of refund or credit.

RCW 82.42.220 Claim of refund or credit.(1) Claims for refund or credit for aircraft fuel taxes paid under this chapter must be filed with the department on forms prescribed by the department and must contain and be supported by such information and documentation as the department may require. Claims for refund of aircraft fuel taxes must be for at least twenty dollars.(2) Any amount determined to be refundable by the department must first be credited on any amounts then due and payable from a person to whom the refund is due.(3) No refund or credit may be approved by the department unless a written claim for refund or credit stating the specific grounds upon which the claim is founded is filed with the department:(a) Within thirteen months from the date of purchase or from the last day of the month following the close of the reporting period for which the refundable amount or credit is due with respect to refunds or credits allowed and if not filed within this period the right to refund is barred; or(b) Within five years from the last day of the month following the close of the reporting period for which the overpayment is due with respect to the refunds or credits allowed for aircraft fuel tax licensees.(4) The department must refund any amount paid that has been verified by the department to be more than twenty dollars over the amount actually due for the reporting period.(5) Payment credits may not be carried forward and applied to subsequent tax returns for a person licensed under this chapter.(6) Within thirty days after disallowing any refund claim in whole or in part, the department must provide written notice of its action to the claimant.(7)(a) Interest must be paid upon any refundable amount or credit due at the rate of one percent per month from the last day of the calendar month following the reporting period for which the refundable amount or credit is due.(b) The interest must be paid:(i) In the case of a refund, to the last day of the calendar month following the date upon which the claim is approved by the department; and(ii) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied.(c) If the department determines that any overpayment has been made intentionally or by reason of carelessness, interest is not allowed.(8) The department must pay interest of one percent on any refund payable that is issued more than thirty state business days after the receipt of a claim properly filed and completed. After the end of the thirty business day period, additional interest accrues at the rate of one percent on the amount payable for each thirty calendar day period.[ 2013 c 225 § 416.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.42.230 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.42 - Aircraft Fuel Tax.|82.42.230 - Refunds.

RCW 82.42.230 Refunds.Any person who has purchased aircraft fuel on which tax has been paid may file a claim with the department for a refund of the tax for:(1) Aircraft fuel used in aircraft that both operate from a private, nonstate-funded airfield during at least ninety-five percent of the aircraft's normal use and are used principally for the application of pesticides, herbicides, or other agricultural chemicals;(2) Aircraft fuel used in the operation of aircraft for testing or experimental purposes; and(3) Aircraft fuel used in the operation of aircraft when the operation is for the training of crews in Washington state for purchasers of aircraft who are certified air carriers.[ 2013 c 225 § 417.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.42.240 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.42 - Aircraft Fuel Tax.|82.42.240 - Remedies cumulative.

RCW 82.42.240 Remedies cumulative.The remedies of the state in this chapter are cumulative and no action taken by the department may be construed to be an election to pursue any remedy to the exclusion of another.[ 2013 c 225 § 418.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.42.250 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.42 - Aircraft Fuel Tax.|82.42.250 - Tax lien.

RCW 82.42.250 Tax lien.(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 must 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 § 419.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.44.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.44 - Motor Vehicle Excise Tax.|82.44.010 - Definitions.

RCW 82.44.010 Definitions.For the purposes of this chapter, unless the context otherwise requires:(1) "Department" means the department of licensing.(2) "Motor vehicle" means all motor vehicles, trailers and semitrailers used, or of the type designed primarily to be used, upon the public streets and highways, for the convenience or pleasure of the owner, or for the conveyance, for hire or otherwise, of persons or property, including fixed loads and facilities for human habitation; but shall not include (a) vehicles carrying exempt licenses, (b) dock and warehouse tractors and their cars or trailers, lumber carriers of the type known as spiders, and all other automotive equipment not designed primarily for use upon public streets, or highways, (c) motor vehicles or their trailers used entirely upon private property, (d) mobile homes and travel trailers as defined in RCW 82.50.010, or (e) motor vehicles owned by nonresident military personnel of the armed forces of the United States stationed in the state of Washington provided personnel were also nonresident at the time of their entry into military service.(3) "Truck-type power or trailing unit" means any vehicle that is subject to the fees under RCW 46.17.355, except vehicles with an unladen weight of six thousand pounds or less, RCW 46.16A.425, 46.17.335, or 46.17.350(1)(c).[ 2010 c 161 § 1166; 1990 c 42 § 301; 1979 c 107 § 10; 1971 ex.s. c 299 § 54; 1967 c 121 § 4; 1963 c 199 § 1; 1961 c 15 § 82.44.010. Prior: 1957 c 269 § 18; 1955 c 264 § 1; 1945 c 152 § 1; 1943 c 144 § 1; Rem. Supp. 1945 § 6312-115.]NOTES:Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.Effective dates—Severability—1971 ex.s. c 299: See notes following RCW 82.04.050.