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Statutes > Washington Statutes > Title 82 - Excise taxes > 82.42 - Aircraft fuel tax.

82.42 - Aircraft fuel tax.

  • 82.42.010 - Definitions.
  • 82.42.020 - Aircraft fuel tax imposed -- Exception -- Rate to be computed -- Misappropriation or conversion -- Penalties, liability.
  • 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
  • 82.42.050 - Failure of distributor to file report or statement -- Determination by director of amount sold, delivered or used -- Basis for tax assessment -- Penalty -- Records public.
  • 82.42.060 - Payment of tax -- Penalty for delinquency -- Enforcement of collection -- Provisions of RCW 82.36.040, 82.36.070, 82.36.110 through 82.36.140 made applicable.
  • 82.42.070 - Imports, exports, sales to United States government exempted -- Procedure -- Sales to state or political subdivisions not exempt -- Refund procedures.
  • 82.42.080 - Violations -- Penalty.
  • 82.42.090 - Tax proceeds -- Disposition -- Aeronautics account.
  • 82.42.100 - Enforcement.
  • 82.42.110 - Tax upon persons other than distributors -- Imposition -- Collection -- Distribution -- Enforcement.
  • 82.42.120 - Mitigation of assessments.
  • 82.42.125 - Bankruptcy proceedings -- Notice.
  • 82.42.900 - Severability -- 1967 ex.s. c 10.




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