2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.36 MOTOR VEHICLE FUEL TAX

Sections
82.36.010 Definitions.
[2007 c 515 § 1; 2001 c 270 § 1; 1998 c 176 § 6. Prior: 1995 c 287 § 1; 1995 c 274 § 20; 1993 c 54 § 1; 1991 c 339 § 13; 1990 c 250 § 79; 1987 c 174 § 1; 1983 1st ex.s. c 49 § 25; 1981 c 342 § 1; 1979 c 158 § 223; 1977 ex.s. c 317 § 1; 1971 ex.s. c 156 § 1; 1967 c 153 § 1; 1965 ex.s. c 79 § 1; 1961 c 15 § 82.36.010; prior: 1939 c 177 § 1; 1933 c 58 § 1; RRS § 8327-1; prior: 1921 c 173 § 1.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.020 Tax levied and imposed — Rate to be computed — Incidence — Distribution.
[2007 c 515 § 2; 2001 c 270 § 2; 2000 c 103 § 13; 1998 c 176 § 7; 1983 1st ex.s. c 49 § 26; 1982 1st ex.s. c 6 § 1; 1977 ex.s. c 317 § 2; 1974 ex.s. c 28 § 1. Prior: 1973 1st ex.s. c 160 § 1; 1973 1st ex.s. c 124 § 2; 1972 ex.s. c 24 § 1; 1970 ex.s. c 85 § 3; 1967 ex.s. c 145 § 75; 1967 ex.s. c 83 § 2; 1965 ex.s. c 79 § 2; 1963 c 113 § 1; 1961 ex.s. c 7 § 1; 1961 c 15 § 82.36.020; prior: 1957 c 247 § 1; 1955 c 207 § 1; 1951 c 269 § 43; 1949 c 220 § 7; 1939 c 177 § 2; 1933 c 58 § 5; Rem. Supp. 1949 § 8327-5; prior: 1931 c 140 § 2; 1923 c 81 § 1; 1921 c 173 § 2.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.022 Tax imposed — Intent.
[2007 c 515 § 20.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.025 Motor vehicle fuel tax rate — Expiration of subsection.
[2007 c 515 § 3; 2005 c 314 § 101; 2003 c 361 § 401. Prior: 1999 c 269 § 16; 1999 c 94 § 29; 1994 c 179 § 30; 1991 c 342 § 57; 1990 c 42 § 101; 1983 1st ex.s. c 49 § 27; 1981 c 342 § 2; 1979 c 158 § 224; 1977 ex.s. c 317 § 6.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.026 Tax liability — General.
[2007 c 515 § 4; 2001 c 270 § 3; 1998 c 176 § 8.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.027 Tax liability of terminal operator.
[2007 c 515 § 6; 1998 c 176 § 9.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.028 Tax liability — Reciprocity agreements.
[2007 c 515 § 5.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.029 Deductions-Handling losses-Reports.
[1998 c 176 § 10.]
Repealed by 2013 c 225 § 501, effective July 1, 2016; and subsequently repealed by 2015 3rd sp.s. c 44 § 114.
82.36.030 Monthly gallonage return.
[1996 c 104 § 1; 1994 c 262 § 18; 1993 c 54 § 2; 1991 c 339 § 14; 1990 c 42 § 202; 1987 c 174 § 2; 1961 c 15 § 82.36.030. Prior: 1957 c 247 § 2; 1943 c 84 § 1; 1933 c 58 § 7; Rem. Supp. 1943 § 8327-7; prior: 1921 c 173 § 4.]
Repealed by 1998 c 176 § 89, effective January 1, 1999.
82.36.031 Periodic tax reports — Forms — Filing — Time extensions during state of emergency.
[2008 c 181 § 505; 2007 c 515 § 8; 1998 c 176 § 11.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.032 Penalty for filing fraudulent tax report.
[1998 c 176 § 13; 1987 c 174 § 7.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.035 Computation and payment of tax — Remittance — Electronic funds transfer.
[2005 c 260 § 1; 1998 c 176 § 12.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.038 Payment of tax — Due dates — Electronic funds transfer.
[1987 c 174 § 3.]
Repealed by 1998 c 176 § 89, effective January 1, 1999.
82.36.040 Payment of tax — Penalty for delinquency.
[1991 c 339 § 2; 1989 c 378 § 24; 1987 c 174 § 4; 1977 c 28 § 1; 1961 c 15 § 82.36.040. Prior: 1957 c 247 § 3; 1955 c 207 § 3; prior: 1953 c 151 § 1; 1943 c 84 § 2, part; 1933 c 58 § 8, part; Rem. Supp. 1943 § 8327-8, part; prior: 1923 c 81 § 3, part; 1921 c 173 § 5, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.042 Notice by supplier of distributor's failure to pay tax — License suspension — Notice to suppliers — Revocation or suspension upon continued noncompliance.
[1998 c 176 § 14.]
Repealed by 2007 c 515 § 34.
82.36.044 Credit for worthless accounts receivable — Report — Adjustment.
[1998 c 176 § 15.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
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.
[2007 c 515 § 9; 1998 c 176 § 16; 1996 c 104 § 2; 1991 c 339 § 1.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.047 Assessments — Warrant — Lien — Filing fee — Writs of execution and garnishment.
[2001 c 146 § 13; 1998 c 176 § 17; 1991 c 339 § 4.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.050 Date of mailing deemed date of filing or receipt — Timely mailing bars penalties and tolls statutory time limitations.
[1961 c 15 § 82.36.050. Prior: 1957 c 247 § 4; 1947 c 135 § 1; Rem. Supp. 1947 § 8327-8a.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.060 Application for license — Federal certificate of registry — Investigation — Fee — Penalty for false statement — Bond or security — Cancellation.
[2007 c 515 § 10; 2001 c 270 § 5; 1998 c 176 § 18; 1996 c 104 § 3; 1994 c 262 § 19; 1973 c 96 § 1; 1961 c 15 § 82.36.060. Prior: 1933 c 58 § 2; RRS § 8327-2.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.070 Issuance of license — Display — Refusal of issuance — Inspection of records.
[1998 c 176 § 19; 1998 c 115 § 2; 1996 c 104 § 4; 1994 c 262 § 20; 1973 c 96 § 2; 1965 ex.s. c 79 § 3; 1961 c 15 § 82.36.070. Prior: 1957 c 247 § 5; 1955 c 207 § 4; prior: 1933 c 58 § 3, part; RRS § 8327-3, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.075 Reports by persons other than licensees — Department requirements — Forms.
[1998 c 176 § 29.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.080 Penalty for acting without license — Separate licenses for separate activities — Default assessment.
[2007 c 515 § 11; 1998 c 176 § 20; 1961 c 15 § 82.36.080. Prior: 1955 c 207 § 5; prior: (i) 1933 c 58 § 3, part; RRS § 8327-3, part. (ii) 1943 c 84 § 2, part; 1933 c 58 § 8, part; Rem. Supp. 1943 § 8327-8, part; prior: 1923 c 81 § 3, part; 1921 c 173 § 5, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.090 Discontinuance, sale, or transfer of business — Notice — Payment of taxes, interest, penalties — Overpayment refunds.
[1998 c 176 § 21; 1967 c 153 § 2; 1965 ex.s. c 79 § 4; 1961 c 15 § 82.36.090. Prior: 1933 c 58 § 4; RRS § 8327-4.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.095 Bankruptcy proceedings — Notice.
[1997 c 183 § 7.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.100 Tax required of persons not classed as licensees — Duties — Procedure — Distribution of proceeds — Penalties — Enforcement.
[1998 c 176 § 22; 1983 1st ex.s. c 49 § 28; 1977 ex.s. c 317 § 3; 1967 ex.s. c 83 § 3; 1961 ex.s. c 7 § 2; 1961 c 15 § 82.36.100. Prior: 1957 c 247 § 6; 1951 c 267 § 1; 1939 c 177 § 5; RRS § 8327-5a.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.110 Delinquency — Lien of tax — Notice.
[1993 c 54 § 3; 1961 c 15 § 82.36.110. Prior: 1933 c 58 § 9, part; RRS § 8327-9, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
Notes:
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.
[1998 c 176 § 23; 1994 c 262 § 21; 1991 c 339 § 3; 1961 c 15 § 82.36.120. Prior: 1933 c 58 § 9, part; RRS § 8327-9, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.130 Delinquency — Tax warrant.
[2000 c 103 § 14. Prior: 1998 c 311 § 11; 1998 c 176 § 24; 1961 c 15 § 82.36.130; prior: 1933 c 58 § 9, part; RRS § 8327-9, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.140 State may pursue remedy against licensee or bond.
[1998 c 176 § 25; 1961 c 15 § 82.36.140. Prior: 1933 c 58 § 9, part; RRS § 8327-9, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.150 Records to be kept by licensees — Inventory — Statement.
[1998 c 176 § 26; 1965 ex.s. c 79 § 5; 1961 c 15 § 82.36.150. Prior: 1933 c 58 § 10; RRS § 8327-10; prior: 1921 c 173 § 6, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.160 Records to be preserved by licensees.
[2007 c 515 § 12; 1998 c 176 § 27; 1996 c 104 § 5; 1961 c 15 § 82.36.160. Prior: 1957 c 247 § 7; 1933 c 58 § 11; RRS § 8327-11; prior: 1921 c 173 § 6, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.170 Additional reports — Filing.
[1998 c 176 § 28; 1961 c 15 § 82.36.170. Prior: 1933 c 58 § 12; RRS § 8327-12; prior: 1921 c 173 § 9.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.180 Examinations and investigations.
[2007 c 515 § 13; 1998 c 176 § 30; 1967 ex.s. c 89 § 6; 1965 ex.s. c 79 § 6; 1961 c 15 § 82.36.180. Prior: 1939 c 177 § 3; 1933 c 58 § 13; RRS § 8327-13; prior: 1921 c 173 § 6, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.190 Suspension, revocation, cancellation of licenses — Notice.
[1998 c 176 § 31; 1990 c 250 § 80; 1961 c 15 § 82.36.190. Prior: 1933 c 58 § 14; RRS § 8327-14.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.200 Carriers of motor vehicle fuel — Examination of records, stocks, etc.
[1998 c 176 § 32; 1965 ex.s. c 79 § 7; 1961 c 15 § 82.36.200. Prior: 1957 c 218 § 1; 1953 c 157 § 1; 1943 c 84 § 3; 1933 c 58 § 15; Rem. Supp. 1943 § 8327-15.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.210 Carriers of motor vehicle fuel — Invoice, bill of sale, etc., required — Inspections.
[1998 c 176 § 33; 1965 ex.s. c 79 § 8; 1961 ex.s. c 21 § 30; 1961 c 15 § 82.36.210. Prior: 1933 c 58 § 16; RRS § 8327-16.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.220 Exemptions — Tourists.
[1963 ex.s. c 22 § 20; 1961 ex.s. c 21 § 31; 1961 c 15 § 82.36.220. Prior: 1957 c 247 § 9; prior: 1949 c 220 § 13, part; 1943 c 84 § 4, part; 1939 c 177 § 4, part; 1933 c 58 § 17, part; Rem. Supp. 1949 § 8327-17, part.]
Repealed by 1998 c 176 § 89, effective January 1, 1999.
82.36.225 Exemptions — Alcohol for use as fuel — Tax credit — Expiration of section.
[1991 c 145 § 2; 1985 c 371 § 4; 1981 c 342 § 4; 1980 c 131 § 3.]
Repealed by 1993 c 268 § 1.
82.36.2251 Exemptions — Alcohol for use as fuel — Gallonage threshold — Tax credit, blended fuel — Expiration of section.
[1993 c 268 § 2.]
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.
[1981 c 342 § 3.]
Decodified September 1993.
82.36.230 Exemptions — Imports, exports, federal sales — Invoice — Certificate — Reporting.
[1998 c 176 § 34; 1993 c 54 § 4; 1989 c 193 § 1; 1971 ex.s. c 156 § 2; 1967 c 153 § 3; 1965 ex.s. c 79 § 9; 1961 c 15 § 82.36.230. Prior: 1957 c 247 § 10; prior: 1953 c 150 § 1; 1949 c 220 § 13, part; 1943 c 84 § 4, part; 1939 c 177 § 4, part; 1933 c 58 § 17, part; Rem. Supp. 1949 § 8327-17, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.235 Exemptions — Fuel delivered by distributor exclusively for marine use — Exemption certificate — Records and examination.
[1965 ex.s. c 79 § 10; 1961 c 15 § 82.36.235. Prior: 1957 c 218 § 15.]
Repealed by 1971 ex.s. c 180 § 11.
82.36.240 Sales to state or political subdivisions not exempt.
[1961 c 15 § 82.36.240. Prior: 1957 c 247 § 11; prior: 1949 c 220 § 13, part; 1943 c 84 § 4, part; 1939 c 177 § 4, part; 1933 c 58 § 17, part; Rem. Supp. 1949 § 8327-17, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.245 Exemption — Sales to foreign diplomatic and consular missions.
[1989 c 193 § 2.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.247 Exemption — Racing fuel.
[2007 c 515 § 14.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.250 Nongovernmental use of fuels, etc., acquired from United States government — Tax — Unlawful to procure or use.
[1961 c 15 § 82.36.250. Prior: 1957 c 247 § 12; prior: 1949 c 220 § 13, part; 1943 c 84 § 4, part; 1939 c 177 § 4, part; 1933 c 58 § 17, part; Rem. Supp. 1949 § 8327-17, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
Notes:
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.
[1965 ex.s. c 79 § 11; 1961 c 15 § 82.36.260. Prior: 1957 c 247 § 13; prior: 1949 c 220 § 13, part; 1943 c 84 § 4, part; 1939 c 177 § 4, part; 1933 c 58 § 17, part; Rem. Supp. 1949 § 8327-17, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.270 Refund permit.
[1977 c 28 § 2; 1973 c 96 § 3; 1967 c 153 § 4; 1961 c 15 § 82.36.270. Prior: 1957 c 218 § 3; prior: 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.273 Refunds to licensee for fuel purchased by exempt person — Exception — Invoice or proof.
[1998 c 176 § 35.]
Repealed by 2007 c 515 § 34.
82.36.275 Refunds for urban transportation systems.
[1969 ex.s. c 281 § 27; 1967 c 86 § 1; 1965 c 135 § 1; 1963 c 187 § 1; 1961 c 117 § 1; 1961 c 15 § 82.36.275. Prior: 1959 c 298 § 1; 1957 c 292 § 1.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.280 Refunds for nonhighway use of fuel.
[2010 c 161 § 906; 1998 c 176 § 36; 1993 c 141 § 1; 1985 c 371 § 5; 1980 c 131 § 5; 1972 ex.s. c 138 § 1; 1971 ex.s. c 36 § 1; 1969 ex.s. c 281 § 23; 1961 c 15 § 82.36.280. Prior: 1957 c 218 § 4; prior: 1951 c 263 § 1; 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.285 Refunds for transit services to persons with special transportation needs by nonprofit transportation providers.
[1996 c 244 § 5; 1983 c 108 § 3.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.290 Refunds for use in manufacturing, cleaning, dyeing.
[1961 c 15 § 82.36.290. Prior: 1957 c 218 § 5; prior: 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.300 Refunds on exported fuel.
[1998 c 176 § 37; 1963 ex.s. c 22 § 21; 1961 c 15 § 82.36.300. Prior: 1957 c 218 § 6; prior: 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.302 Refunds for employees of foreign governments.
[1967 ex.s. c 145 § 59.]
Repealed by 1989 c 193 § 5.
82.36.305 Refunds to dealer delivering fuel exclusively for marine use — Limitations — Supporting certificate.
[1965 ex.s. c 79 § 12; 1961 c 15 § 82.36.305. Prior: 1957 c 218 § 16.]
Repealed by 2007 c 515 § 34.
82.36.306 Remedies for violation of RCW 82.36.305 — Rules — Coloring of fuel exclusively for marine use, samples may be taken.
[1973 c 96 § 4; 1961 c 15 § 82.36.306. Prior: 1957 c 218 § 17.]
Repealed by 2003 c 358 § 15.
82.36.310 Claim of refund.
[1998 c 176 § 38; 1998 c 115 § 3; 1995 c 318 § 3; 1965 ex.s. c 79 § 13; 1961 c 15 § 82.36.310. Prior: 1957 c 218 § 7; prior: 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
Notes:
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.
[2007 c 515 § 15; 1961 c 15 § 82.36.320. Prior: 1957 c 218 § 8; prior: 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.330 Payment of refunds — Interest — Penalty.
[2003 c 53 § 401; 1998 c 176 § 39; 1971 ex.s. c 180 § 9; 1965 ex.s. c 79 § 14; 1961 c 15 § 82.36.330. Prior: 1957 c 218 § 9; prior: 1955 c 90 § 1; 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.335 Credits on tax in lieu of collection and refund.
[1998 c 176 § 40; 1997 c 183 § 8; 1961 c 15 § 82.36.335. Prior: 1957 c 218 § 14.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.340 Examination of books and records.
[2007 c 515 § 16; 1961 c 15 § 82.36.340. Prior: 1957 c 218 § 10; prior: 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.350 Fraudulent invoices — Penalty.
[1998 c 176 § 41; 1961 c 15 § 82.36.350. Prior: 1957 c 218 § 11; prior: 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.360 Separate invoices for nontaxed fuel.
[1961 c 15 § 82.36.360. Prior: 1957 c 218 § 12; prior: 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]
Repealed by 2007 c 515 § 34.
82.36.370 Refunds for fuel lost or destroyed through fire, flood, leakage, etc.
[2007 c 515 § 17; 1998 c 176 § 42; 1967 c 153 § 5; 1965 ex.s. c 79 § 15; 1961 c 15 § 82.36.370. Prior: 1957 c 218 § 13; prior: 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.373 Refund for worthless accounts receivable — Rules — Apportionment after receipt.
[1998 c 176 § 43.]
Repealed by 2007 c 515 § 34.
82.36.375 Time limitation on erroneous payment credits or refunds and notices of additional tax.
[1998 c 176 § 44; 1965 ex.s. c 79 § 16.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.380 Violations — Penalties.
[2007 c 515 § 18; 2003 c 358 § 13; 2000 2nd sp.s. c 4 § 9; 1995 c 287 § 2; 1961 c 15 § 82.36.380. Prior: 1949 c 234 § 2, part; 1933 c 58 § 19, part; Rem. Supp. 1949 § 8327-19, part; prior: 1921 c 173 § 12, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.390 Diversion of export fuel — Penalty.
[1998 c 176 § 45; 1996 c 104 § 6; 1961 c 15 § 82.36.390. Prior: 1949 c 234 § 2, part; 1933 c 58 § 19, part; Rem. Supp. 1949 § 8327-19, part; prior: 1921 c 173 § 12, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.400 Other offenses — Penalties.
[2011 c 96 § 57; 2003 c 53 § 402; 1998 c 176 § 46; 1971 ex.s. c 156 § 3; 1967 c 153 § 6; 1961 c 15 § 82.36.400. Prior: 1949 c 234 § 2, part; 1933 c 58 § 19, part; Rem. Supp. 1949 § 8327-19, part; prior: 1921 c 173 § 12, part.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.405 Liability, payment, and report of taxes due before March 2000 — Inventory report — Penalties, interest.
[1998 c 176 § 47.]
Repealed by 2005 c 260 § 3, effective July 1, 2005.
82.36.407 Tax liability of user — Payment — Exceptions.
[1998 c 176 § 48.]
Repealed by 2007 c 515 § 34.
82.36.410 Revenue to motor vehicle fund.
[1973 c 95 § 5; 1961 c 15 § 82.36.410. Prior: 1933 c 58 § 20; RRS § 8327-20.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
Notes:
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.
[1987 c 220 § 4.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.420 Disposition of fees, fines, penalties.
[1987 c 202 § 245; 1969 ex.s. c 199 § 40; 1961 c 15 § 82.36.420. Prior: 1933 c 58 § 21; RRS § 8327-21.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.430 Enforcement.
[1961 c 15 § 82.36.430. Prior: 1933 c 58 § 22; RRS § 8327-22.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.435 Enforcement and administration — Rule-making authority.
[1981 c 342 § 5.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.440 State preempts tax field.
[2010 c 106 § 230; 2003 c 350 § 5; 1991 c 173 § 4; 1990 c 42 § 204; 1979 ex.s. c 181 § 5; 1961 c 15 § 82.36.440. Prior: 1933 c 58 § 23; RRS § 8327-23.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.450 Agreement with tribe for fuel taxes.
[2007 c 515 § 19; 1995 c 320 § 2.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.460 Motor vehicle fuel tax cooperative agreement.
[1998 c 176 § 49.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.470 Fuel tax evasion — Seizure and forfeiture.
[2003 c 358 § 1.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.475 Fuel tax evasion — Forfeiture procedure.
[2003 c 358 § 2.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.480 Fuel tax evasion — Forfeited property.
[2003 c 358 § 3.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.485 Fuel tax evasion — Return of seized property.
[2003 c 358 § 4.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.490 Fuel tax evasion — Search and seizure.
[2003 c 358 § 5.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.495 Fuel tax evasion — Rules.
[2003 c 358 § 6.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.800 Rules — 1998 c 176.
[1998 c 176 § 87.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.900 Findings — 1998 c 176.
[1998 c 176 § 1.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.
82.36.901 Effective date — 1998 c 176.
[1998 c 176 § 91.]
Repealed by 2013 c 225 § 501, effective July 1, 2016.