Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
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.]
RCW 82.42.010 Definitions.
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The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Air carrier" means any airline, air cargo carrier, air taxi, air commuter, or air charter operator, that provides routine air service to the general population for com…
RCW 82.42.020 Aircraft fuel tax imposed—Rate.
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*** CHANGE IN 2026 *** (SEE 2711-S.SL) ***There is levied upon every distributor of aircraft fuel, an excise tax at the rate of 18 cents on each gallon of aircraft fuel sold, delivered, or used in this state. There must be collected from every user of aircraft fuel either the use…
RCW 82.42.030 Exemptions.
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The provision of RCW 82.42.020 imposing the payment of an excise tax on each gallon of aircraft fuel sold, delivered or used in this state does not apply to:(1) Aircraft fuel sold for export and exported from this state;(2) Aircraft fuel imported into the state in interstate or f…
RCW 82.42.040 Application—Bond—Investigation—Fee—Penalty for false statement.
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(1) Application for a license must be made to the department. The application must be filed in a manner prescribed by the department and must contain information the department requires.(2) For purposes of this section, the term "applicant" has the same meaning as provided for "p…
RCW 82.42.055 Computation and payment of tax—Remittance—Electronic funds transfer.
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(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 …
RCW 82.42.065 Delinquency.
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(1) If a person is delinquent in the payment of any obligation, the department may give notice of the amount of delinquency to persons having possession or control of credits, personal and real property belonging to the person, or owing debts to the person. Any person notified ma…
RCW 82.42.067 Delinquency—Seizure and sale of property.
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(1) If a person is delinquent in the payment of any obligation and the delinquency continues after notice and demand for payment the department must collect the amount due. The department must seize any property subject to the lien of tax, penalty, and interest and sell it at pub…
RCW 82.42.068 Payment of tax by a nonlicensee.
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Every person, other than a licensee, who acquires fuel upon which payment of tax is required, if the tax has not been paid, must comply with the provisions of this chapter, and pay tax at the rate provided in RCW 82.42.020. The person is subject to the same duties and penalties i…
RCW 82.42.075 Bonding requirements.
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(1) A license may not be issued or continued in force unless a bond is provided to secure payment of all taxes, interest, and penalties. This requirement may be waived for licensees properly bonded under the provisions of chapter 82.38 RCW or licensed aircraft fuel distributors w…
RCW 82.42.085 Violations—Penalties.
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(1) It is unlawful for a person to:(a) Evade a tax or fee imposed under this chapter;(b) Knowingly assist another person to evade a tax or fee imposed by this chapter;(c) File a false statement of a material fact or otherwise commit any fraud or make a false representation on an …
RCW 82.42.090 Tax proceeds—Disposition—Aeronautics account.
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*** CHANGE IN 2026 *** (SEE 2711-S.SL) ***All moneys collected by the director from the aircraft fuel excise tax as provided in RCW 82.42.020 shall be transmitted to the state treasurer and shall be credited to the aeronautics account hereby created in the state treasury. Moneys …
RCW 82.42.095 Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.
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An application, report, notice, payment, or claim for credit or refund properly addressed and deposited in the United States mail is deemed filed or received on the date shown by the post office cancellation mark on the envelope. No penalty for delinquency attaches, nor is the st…
RCW 82.42.100 Enforcement.
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The director is charged with the enforcement of the provisions of this chapter and rules and regulations promulgated hereunder. The director may, in his or her discretion, call on the state patrol or any peace officer in the state, who shall then aid in the enforcement of this ch…
RCW 82.42.110 Tax upon persons other than distributors—Imposition—Collection—Distribution—Enforcement.
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Every person other than a distributor who acquires any aircraft fuel within this state upon which payment of tax is required under the provisions of this chapter, or imports such aircraft fuel into this state and sells, delivers, or in any manner uses it in this state, if the tax…
RCW 82.42.115 Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.
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When an assessment becomes final the department may file with the clerk of any county within the state a warrant in the amount of the assessment of taxes, penalties, interest and a filing fee under RCW 36.18.012(10). The warrant is a lien upon title to, and interest in all real a…
RCW 82.42.118 Civil and statutory penalties and interest—Deficiency assessments.
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(1) If any licensee fails to pay any taxes due the state of Washington within the time prescribed in this chapter, the licensee must pay a penalty of 10 percent of the tax due.(2) If the tax reported by any licensee is deficient a penalty of 10 percent of the deficiency must be a…
RCW 82.42.125 Bankruptcy proceedings—Notice.
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A licensee who files a bankruptcy petition, or against whom a petition for bankruptcy is filed, must notify the department of the filing within ten days of the filing. The notice must include the name and location of the court in which the petition was filed.[ 2013 c 225 s 307; 1…
RCW 82.42.130 Administration and enforcement.
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(1) The department may prescribe, adopt, and enforce reasonable rules relating to administration and enforcement of this chapter.(2) The department or its authorized representative is empowered to examine the books, papers, records, and equipment of any person distributing, trans…
RCW 82.42.135 Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.
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A licensee who ceases to engage in business must notify the department in writing at the time of cessation. The notice must give the date of cessation and the name and address of any purchaser or transferee. The licensee must file a report and pay all taxes, interest, and penalti…
RCW 82.42.140 Periodic tax reports.
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(1) For the purpose of determining the amount of liability for the tax imposed under this chapter, each aircraft fuel distributor must file monthly tax reports with the department.(2) Tax reports must be filed on or before the twenty-fifth day of the calendar month following the …
RCW 82.42.145 Fuel records.
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(1) Every person importing, manufacturing, refining, transporting, blending, or storing aircraft fuel must keep for a period of five years open to inspection at all times during the business hours of the day to the department or its authorized representatives, a complete record o…
RCW 82.42.200 Injunctions—Writs.
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No injunction or writ of mandate or other legal or equitable process may be issued in any suit, action, or proceeding in any court against this state or against any officer of the state to prevent or enjoin the collection under this chapter of any tax or any amount of tax require…
RCW 82.42.205 Suits for recovery of taxes illegally or erroneously collected.
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(1) No suit or proceeding may be maintained in any court for the recovery of any amount alleged to have been overpaid under RCW 82.42.020 unless a claim for refund or credit has been duly filed pursuant to RCW 82.42.220.(2) Within ninety days after the mailing of the notice of th…
RCW 82.42.210 Denial—Refusal—Suspension—Revocation.
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(1) The department may refuse to issue to, or suspend or revoke a license of any licensee or applicant:(a) Who formerly held a license issued under chapter *82.36, 82.38, 82.42, or 46.87 RCW which has been suspended or revoked for cause;(b) Who is a subterfuge for the real party …
RCW 82.42.220 Claim of refund or credit.
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(1) Claims for refund or credit for aircraft fuel taxes paid under this chapter must be filed with the department on forms prescribed by the department and must contain and be supported by such information and documentation as the department may require. Claims for refund of airc…
RCW 82.42.230 Refunds.
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Any person who has purchased aircraft fuel on which tax has been paid may file a claim with the department for a refund of the tax for:(1) Aircraft fuel used in aircraft that both operate from a private, nonstate-funded airfield during at least ninety-five percent of the aircraft…
RCW 82.42.240 Remedies cumulative.
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The remedies of the state in this chapter are cumulative and no action taken by the department may be construed to be an election to pursue any remedy to the exclusion of another.[ 2013 c 225 s 418.]Notes:Effective date—2013 c 225: See note following RCW 82.38.010.
RCW 82.42.250 Tax lien.
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(1) If a person liable for payment of tax fails to pay the amount including any interest, penalty, or addition, together with costs accrued, there must be a lien in favor of the state upon all franchises, property, and rights to property, whether real or personal, belonging to or…
RCW 82.42.260 Reports exempt from public inspection and copying.
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(1) Reports submitted to the department under RCW 82.42.140 are personal information under RCW 42.56.230(4)(b) and are exempt from public inspection and copying.(2) This section does not:(a) Restrict the department from providing summary or aggregate data where the taxpayer's rig…
RCW 82.42.270 Subpoenas.
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(1) The department or its duly authorized agent may apply for and obtain a superior court order approving and authorizing a subpoena in advance of its issuance. The application may be made in the county where the subpoenaed person resides or is found, or the county where the subp…
RCW 82.44.010 Definitions.
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For the purposes of this chapter, unless the context otherwise requires:(1) "Department" means the department of licensing.(2) "Motor vehicle" means all motor vehicles, trailers and semitrailers used, or of the type designed primarily to be used, upon the public streets and highw…
RCW 82.44.015 Ride-sharing passenger motor vehicles excluded—Exemption requirements—Notice—Liability for tax.
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(1) Passenger motor vehicles used primarily for ride sharing and ride sharing for persons with special transportation needs, as defined in RCW 46.74.010, are not subject to the motor vehicle excise tax authorized under this chapter if the vehicles are used as ride-sharing vehicle…
RCW 82.44.035 Valuation of vehicles.
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(1) For the purpose of determining any locally imposed motor vehicle excise tax, the value of a truck or trailer shall be the latest purchase price of the vehicle, excluding applicable federal excise taxes, state and local sales or use taxes, transportation or shipping costs, or …
RCW 82.44.060 Tax requirements—Payment of tax based on registration year—Transfer of ownership.
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(1) Any locally imposed excise tax:(a) Is due at the time of registration of a vehicle;(b) Must be paid in full before any registration certificate or license tab may be issued;(c) Is in addition to any other vehicle license fees required by law;(d) Must be collected by the depar…
RCW 82.44.065 Appeal of valuation.
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If the department determines a value for a vehicle equivalent to a manufacturer's base suggested retail price or the value of a truck or trailer under RCW 82.44.035, any person who pays a locally imposed tax for that vehicle may appeal the valuation to the department under chapte…
RCW 82.44.090 Penalty for issuing a dealer's license, plates, or a registration without collecting tax.
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It is unlawful for the county auditor or any other person to issue a dealer's license or dealer's license plates or a registration or identification plates with respect to any motor vehicle without collecting, with the required vehicle license fee, the amount of any locally impos…
RCW 82.44.100 Tax receipt.
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The department, county auditor or other agent, or subagent appointed by the director of licensing shall give to each person paying a locally imposed motor vehicle excise tax a receipt identifying the vehicle for which the tax is paid. The receipt may be incorporated in the receip…
RCW 82.44.120 Claims for refunds.
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(1) Refunds of locally imposed motor vehicle excise taxes must be handled in the same manner and under the same terms and conditions as provided in RCW 46.68.010.(2) A claim for a refund may be made by a person who:(a) Is not seeking a full refund; and(b) Believes the amount of t…
RCW 82.44.125 Vehicles subject to tax—Exemptions.
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(1) The motor vehicle excise tax authorized under this chapter applies to the following vehicles:(a) Commercial trailers, as defined in RCW 46.04.136;(b) Farm trucks registered under RCW 46.16A.425;(c) Fixed load vehicles, as defined in RCW 46.04.186;(d) Motor homes, as defined i…
RCW 82.44.135 Local government must contract with department of licensing.
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(1) Before a local government subject to this chapter may impose a motor vehicle excise tax, the local government must contract with the department for the collection of the tax. The department may charge a reasonable amount, not to exceed one percent of tax collections, or two a…
RCW 82.44.140 Director of licensing may act.
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Any duties required by this chapter to be performed by the county auditor may be performed by any other person designated by the director of licensing and authorized by him or her to receive motor vehicle license fees and issue receipt therefor.[ 2013 c 23 s 337; 1979 c 158 s 237…
RCW 82.44.190 Transportation infrastructure account—Deposits and distributions—Subaccounts.
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The transportation infrastructure account is hereby created in the state treasury. Public and private entities may deposit moneys in the transportation infrastructure account from federal, state, local, or private sources. Proceeds from bonds or other financial instruments sold t…
RCW 82.44.195 Transportation infrastructure account—Highway infrastructure account—Finding—Intent—Purpose—1996 c 262.
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The legislature finds that new financing mechanisms are necessary to provide greater flexibility and additional funds for needed transportation infrastructure projects in the state. The creation of a financing mechanism, like the one contained in section 350 of the national highw…
RCW 82.44.200 Electric vehicle account.
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The electric vehicle account is created in the transportation infrastructure account. Proceeds from the principal and interest payments made on loans from the account must be deposited into the account. Expenditures from the account may be used only for the purposes specified in …
RCW 82.44.900 Severability—Construction—1961 c 15.
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If any provision of this chapter relating either to the apportionment or allocation of the revenue derived from the excise tax thereby imposed, or to any appropriation made by this chapter, be adjudged unconstitutional, such adjudication shall not be held to render unconstitution…
RCW 82.45.010 "Sale" defined.
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(1) As used in this chapter, the term "sale" has its ordinary meaning and includes any conveyance, grant, assignment, quitclaim, or transfer of the ownership of or title to real property, including standing timber, or any estate or interest therein for a valuable consideration, a…
RCW 82.45.020 "Seller" defined.
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As used in this chapter the term "seller," unless otherwise indicated by the context, shall mean any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation…