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U.S. State Codes
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Washington
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Title 82 - Excise Taxes
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Chapter 82.14B - Counties—Tax on Telephone Acce...
Chapter 82.14B - Counties—Tax on Telephone Access Line Use.
82.14B.010 Findings.
82.14B.020 Definitions.
82.14B.030 County enhanced 911 excise tax on use of switched access lines and radio access lines authorized—Amount—State enhanced 911 excise tax—Amount.
82.14B.035 Tax preferences—Expiration dates.
82.14B.040 Collection of tax.
82.14B.042 Payment and collection of taxes—Penalties for violations.
82.14B.050 Use of proceeds.
82.14B.055 Use of funds voluntarily remitted.
82.14B.060 County imposition of tax—Ordinance—Department notice.
82.14B.061 Administration by department—Extending reporting periods.
82.14B.063 Administration and collection by department—County enhanced 911 excise tax account created.
82.14B.065 County enhanced 911 excise tax account distributions—Enhanced 911 excise tax imposed in excess of maximum allowable.
82.14B.150 Filing of tax returns—Credit or refund for bad debts.
82.14B.160 Exemption—Activities immune from taxation under constitutions.
82.14B.200 Burden of proof that sale is not to subscriber—Effect of resale certificate—Liability if no retail certificate—Penalties—Exceptions.
82.14B.210 Personal liability upon termination, dissolution, or abandonment of business—Exemptions—Notice—Applicability—Collections.