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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 82.42 - Aircraft Fuel Tax.
Chapter 82.42 - Aircraft Fuel Tax.
82.42.010 Definitions.
82.42.020 Aircraft fuel tax imposed—Rate.
82.42.030 Exemptions.
82.42.040 Collection of tax—Procedure—Licensing—Surety bond or other security—Records, reports, statements—Extensions during state of emergency—Application—Investigation—Fee—Penalty for false statement (as amended by 2013 c 23).
82.42.055 Computation and payment of tax—Remittance—Electronic funds transfer.
82.42.065 Delinquency.
82.42.067 Delinquency—Seizure and sale of property.
82.42.068 Payment of tax by a nonlicensee.
82.42.075 Bonding requirements.
82.42.085 Violations—Penalties.
82.42.090 Tax proceeds—Disposition—Aeronautics account.
82.42.095 Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.
82.42.100 Enforcement.
82.42.110 Tax upon persons other than distributors—Imposition—Collection—Distribution—Enforcement.
82.42.115 Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.
82.42.118 Civil and statutory penalties and interest—Deficiency assessments.
82.42.125 Bankruptcy proceedings—Notice.
82.42.130 Administration and enforcement.
82.42.135 Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.
82.42.140 Periodic tax reports.
82.42.145 Fuel records.
82.42.200 Injunctions—Writs.
82.42.205 Suits for recovery of taxes illegally or erroneously collected.
82.42.210 Denial—Suspension—Revocation.
82.42.220 Claim of refund or credit.
82.42.230 Refunds.
82.42.240 Remedies cumulative.
82.42.250 Tax lien.