82.36 - Motor vehicle fuel tax


Sections

82.36.030  Monthly gallonage return.
[1996 c 104 § 1; 1994 c 262 § 18; 1993 c 54 § 2; 1991 c 339 § 14; 1990 c 42 § 202; 1987 c 174 § 2; 1961 c 15 § 82.36.030. Prior: 1957 c 247 § 2; 1943 c 84 § 1; 1933 c 58 § 7; Rem. Supp. 1943 § 8327-7; prior: 1921 c 173 § 4.]
Repealed by 1998 c 176 § 89, effective January 1, 1999.


82.36.038  Payment of tax — Due dates — Electronic funds transfer.
[1987 c 174 § 3.]
Repealed by 1998 c 176 § 89, effective January 1, 1999.


82.36.042  Notice by supplier of distributor's failure to pay tax — License suspension — Notice to suppliers — Revocation or suspension upon continued noncompliance.
[1998 c 176 § 14.]
Repealed by 2007 c 515 § 34.


82.36.220  Exemptions — Tourists.
[1963 ex.s. c 22 § 20; 1961 ex.s. c 21 § 31; 1961 c 15 § 82.36.220. Prior: 1957 c 247 § 9; prior: 1949 c 220 § 13, part; 1943 c 84 § 4, part; 1939 c 177 § 4, part; 1933 c 58 § 17, part; Rem. Supp. 1949 § 8327-17, part.]
Repealed by 1998 c 176 § 89, effective January 1, 1999.


82.36.225  Exemptions — Alcohol for use as fuel — Tax credit — Expiration of section.
[1991 c 145 § 2; 1985 c 371 § 4; 1981 c 342 § 4; 1980 c 131 § 3.]
Repealed by 1993 c 268 § 1.


82.36.2251  Exemptions — Alcohol for use as fuel — Gallonage threshold — Tax credit, blended fuel — Expiration of section.
[1993 c 268 § 2.]
Repealed by 1994 c 225 § 1, effective May 1, 1994. See 1995 c 364 § 6 and Supreme Court No. 62771-1, August 10, 1995.


82.36.226  Intent — Reflection of tax credit in price.
[1981 c 342 § 3.]
Decodified September 1993.


82.36.235  Exemptions — Fuel delivered by distributor exclusively for marine use — Exemption certificate — Records and examination.
[1965 ex.s. c 79 § 10; 1961 c 15 § 82.36.235. Prior: 1957 c 218 § 15.]
Repealed by 1971 ex.s. c 180 § 11.


82.36.273  Refunds to licensee for fuel purchased by exempt person — Exception — Invoice or proof.
[1998 c 176 § 35.]
Repealed by 2007 c 515 § 34.


82.36.302  Refunds for employees of foreign governments.
[1967 ex.s. c 145 § 59.]
Repealed by 1989 c 193 § 5.


82.36.305  Refunds to dealer delivering fuel exclusively for marine use — Limitations — Supporting certificate.
[1965 ex.s. c 79 § 12; 1961 c 15 § 82.36.305. Prior: 1957 c 218 § 16.]
Repealed by 2007 c 515 § 34.


82.36.306  Remedies for violation of RCW 82.36.305 — Rules — Coloring of fuel exclusively for marine use, samples may be taken.
[1973 c 96 § 4; 1961 c 15 § 82.36.306. Prior: 1957 c 218 § 17.]
Repealed by 2003 c 358 § 15.


82.36.360  Separate invoices for nontaxed fuel.
[1961 c 15 § 82.36.360. Prior: 1957 c 218 § 12; prior: 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]
Repealed by 2007 c 515 § 34.


82.36.373  Refund for worthless accounts receivable — Rules — Apportionment after receipt.
[1998 c 176 § 43.]
Repealed by 2007 c 515 § 34.


82.36.405  Liability, payment, and report of taxes due before March 2000 — Inventory report — Penalties, interest.
[1998 c 176 § 47.]
Repealed by 2005 c 260 § 3, effective July 1, 2005.


82.36.407  Tax liability of user — Payment — Exceptions.
[1998 c 176 § 48.]
Repealed by 2007 c 515 § 34.