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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 82.38 - Fuel Tax Act.
Chapter 82.38 - Fuel Tax Act.
82.38.010 Statement of purpose.
82.38.020 Definitions.
82.38.030 Tax imposed—Rate—Incidence—Allocation of proceeds—Expiration of subsection.
82.38.031 Tax imposed—Intent.
82.38.032 Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements.
82.38.033 Payment of tax by a nonlicensee.
82.38.035 Tax liability.
82.38.050 Tax liability on leased motor vehicles.
82.38.055 Bonding requirements.
82.38.060 Tax computation on mileage basis (as amended by 2013 c 23).
82.38.065 Dyed special fuel use—Authorization, license required—Imposition of tax.
82.38.066 Dyed special fuel—Requirements—Marking—Notice.
82.38.072 Dyed special fuel—Penalties.
82.38.075 Natural gas, compressed natural gas, propane—Annual license fee in lieu of special fuel tax for use in motor vehicles—Schedule—Decal or other identifying device.
82.38.080 Exemptions.
82.38.090 Penalty for acting without license—Separate licenses for separate activities—Interstate commerce—Exception.
82.38.100 Special fuel trip permits—Penalty—Fees.
82.38.110 Application for license—Federal certificate of registry—Investigation—Fee—Bond or security.
82.38.120 Issuance of license—Refusal.
82.38.140 Fuel records—Reports—Inspection.
82.38.150 Periodic tax reports—Forms—Filing—Time extensions during state of emergency.
82.38.160 Computation and payment of tax—Remittance—Electronic funds transfer.
82.38.170 Civil and statutory penalties and interest—Deficiency assessments.
82.38.180 Refunds and credits.
82.38.183 Refund to aeronautics account.
82.38.190 Claim of refund or credit.
82.38.195 Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.
82.38.200 Suits for recovery of taxes illegally or erroneously collected.
82.38.205 Injunctions—Writs.
82.38.210 Tax lien—Filing.
82.38.220 Delinquency—Notice to debtors—Transfer or disposition of property, credits, or debts prohibited—Lien—Answer.
82.38.230 Delinquency—Seizure and sale of property—Notice—Distribution of excess.
82.38.235 Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.
82.38.245 Bankruptcy proceedings—Notice.
82.38.255 Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.
82.38.260 Administration and enforcement.
82.38.270 Violations—Penalties.
82.38.275 Investigatory power.
82.38.280 State preempts tax field.
82.38.290 Disposition of funds.
82.38.300 Judicial review and appeals.
82.38.310 Agreement with tribe for fuel taxes.
82.38.320 Bulk storage of special fuel by international fuel tax agreement licensee—Authorization to pay tax at time of filing tax return—Schedule—Report—Exemptions.
82.38.360 Fuel tax evasion—Seizure and forfeiture.
82.38.365 Fuel tax evasion—Forfeiture procedure.
82.38.370 Fuel tax evasion—Forfeited property.
82.38.375 Fuel tax evasion—Return of seized property.
82.38.380 Fuel tax evasion—Search and seizure.
82.38.385 Rules.