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Washington Statutes, Title 82

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Washington/Statutes

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Title 82, EXCISE TAXES

61 chapters · 1,445 sections in this title.

All chapters in Title 821,445 Ch 82.04, Business and occupation tax.223 Ch 82.08, Retail sales tax.182 Ch 82.12, Use tax.152 Ch 82.32, General administrative provisions.121 Ch 82.14, Local retail sales and use taxes.61 Ch 82.38, Fuel tax act.52 Ch 82.16, Public utility tax.41 Ch 82.24, Tax on cigarettes.39 Ch 82.42, Aircraft fuel tax.30 Ch 82.26, Tax on tobacco products.28 Ch 82.29A, Leasehold excise tax.24 Ch 82.25, Tax on vapor products.23 Ch 82.45, Excise tax on real estate sales.23 Ch 82.03, Board of tax appeals.20

11 sections·Filtered byTitle 82✕Ch 82.41✕

RCW 82.41.010 Purpose.
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It is the purpose of this chapter to simplify the confusing, unnecessarily duplicative, and burdensome motor fuel use tax licensing, reporting, and remittance requirements imposed on motor carriers involved in interstate commerce by authorizing the state of Washington to particip…
RCW 82.41.020 Definitions.
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As used in this chapter unless the context clearly requires otherwise: (1) "Department" means the department of licensing; (2) "Motor fuel" means all combustible gases and liquids used for the generation of power for propulsion of motor vehicles; (3) "Motor carrier" means an indi…
RCW 82.41.030 Motor fuel tax cooperative agreement authorized—Prohibition.
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The department may enter into a motor fuel tax cooperative agreement with another state or states which provides for the administration, collection, and enforcement of each state's motor fuel taxes on motor fuel used by motor carriers. The agreement shall not contain any provisio…
RCW 82.41.040 Amount of tax collected for this state.
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The amount of the tax imposed and collected on behalf of this state under an agreement entered into under this chapter shall be determined as provided in chapter 82.38 RCW. [ 1995 c 274 s 26; 1982 c 161 s 4.]

RCW 82.41.050 Provisions of agreement.

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An agreement entered into under this chapter may provide for: (1) Defining the classes of motor vehicles upon which taxes are to be collected under the agreement; (2) Establishing methods for base state fuel tax licensing, license revocation, and tax collection from motor carrier…

RCW 82.41.070 Audits.

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The agreement may require the department to perform audits of licensees, or persons required to be licensed, based in this state to determine whether motor fuel taxes to be collected under the agreement have been properly reported and paid to each state party to the agreement. Th…

RCW 82.41.080 Investigatory power.

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The department may initiate and conduct investigations as may be reasonably necessary to establish the existence of any alleged violations of or noncompliance with this chapter or any rules issued hereunder. For the purpose of any investigation or proceeding under this chapter, t…

RCW 82.41.090 Appeal procedures.

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The agreement shall specify procedures by which a licensee may appeal a license revocation or audit assessment by the department. Such appeal procedures shall be in accordance with chapters 34.05 and 82.38 RCW. [ 1982 c 161 s 9.]

RCW 82.41.100 Exchange of information.

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The agreement may require each state to forward to other states any information available which relates to the acquisition, sale, use, or movement of motor fuels by any licensee or person required to be licensed. The department may further disclose to other states information whi…

RCW 82.41.110 Construction and application.

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This chapter shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this chapter among states enacting it for the purpose of participating in a multistate motor fuel tax agreement. [ 1982 c 161 s 11.]

RCW 82.41.120 Implementing rules required.

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The department shall adopt such rules as are necessary to implement this chapter and any agreement entered into under this chapter. [ 1982 c 161 s 12.]