82.42.055 Computation and payment of tax—Remittance

82.42.055 Computation and payment of tax—Remittance—Electronic funds transfer.

WA Rev Code § 82.42.055 (2019) (N/A)

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RCW 82.42.055 Computation and payment of tax—Remittance—Electronic funds transfer.

(1) The tax must be computed by multiplying the tax rate per gallon by the number of gallons of fuel subject to the fuel tax.

(2) An aircraft fuel distributor is liable for and must pay the tax imposed under RCW 82.42.020 to the department on or before the twenty-fifth day of the month immediately following the reporting period. The tax report required in RCW 82.42.140 must accompany the remittance.

(3) If the tax is paid by electronic funds transfer, the tax must be paid on or before the twenty-sixth calendar day of the month immediately following the reporting period. If the payment due date falls on a Saturday, Sunday, or legal holiday, payment is due on the state business day immediately preceding the due date.

(4) The tax must be paid by electronic funds transfer whenever the amount due is fifty thousand dollars or more.

[ 2013 c 225 § 405.]

NOTES:

Effective date—2013 c 225: See note following RCW 82.38.010.

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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).

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82.42.065 Delinquency.