Wash. Rev. Code ch. 82.42 – Aircraft fuel tax. | Midpage

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Revised Code of Washington

Chapter 82.42

Wash. Rev. Code ch. 82.42

Aircraft fuel tax.

82.42.010Definitions.82.42.020Aircraft fuel tax imposed—Rate.82.42.030Exemptions.82.42.040Application—Bond—Investigation—Fee—Penalty for false statement.82.42.055Computation and payment of tax—Remittance—Electronic funds transfer.82.42.065Delinquency.82.42.067Delinquency—Seizure and sale of property.82.42.068Payment of tax by a nonlicensee.82.42.075Bonding requirements.82.42.085Violations—Penalties.82.42.090Tax proceeds—Disposition—Aeronautics account.82.42.095Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.82.42.100Enforcement.82.42.110Tax upon persons other than distributors—Imposition—Collection—Distribution—Enforcement.82.42.115Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.82.42.118Civil and statutory penalties and interest—Deficiency assessments.82.42.125Bankruptcy proceedings—Notice.82.42.130Administration and enforcement.82.42.135Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.82.42.140Periodic tax reports.82.42.145Fuel records.82.42.200Injunctions—Writs.82.42.205Suits for recovery of taxes illegally or erroneously collected.82.42.210Denial—Refusal—Suspension—Revocation.82.42.220Claim of refund or credit.82.42.230Refunds.82.42.240Remedies cumulative.82.42.250Tax lien.82.42.260Reports exempt from public inspection and copying.82.42.270Subpoenas.