82.42.010 – Definitions.

RCW 82.42.010 Definitions. 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 compensation or hire, and operates at least fifteen round trips […]

82.42.020 – Aircraft fuel tax imposed—Rate.

RCW 82.42.020 Aircraft fuel tax imposed—Rate. 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 tax imposed by RCW 82.12.020 […]

82.42.030 – Exemptions.

RCW 82.42.030 Exemptions. 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 foreign commerce […]

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).

RCW 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). The director shall by rule and regulation adopted as provided in chapter 34.05 RCW (Administrative Procedure Act) set up the necessary administrative procedure for collection by the department of the aircraft […]

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

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 […]

82.42.065 – Delinquency.

RCW 82.42.065 Delinquency. (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 may not transfer or dispose […]

82.42.067 – Delinquency—Seizure and sale of property.

RCW 82.42.067 Delinquency—Seizure and sale of property. (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 […]

82.42.068 – Payment of tax by a nonlicensee.

RCW 82.42.068 Payment of tax by a nonlicensee. 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 […]

82.42.075 – Bonding requirements.

RCW 82.42.075 Bonding requirements. (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 who, upon determination by the […]

82.42.085 – Violations—Penalties.

RCW 82.42.085 Violations—Penalties. (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 […]

82.42.090 – Tax proceeds—Disposition—Aeronautics account.

RCW 82.42.090 Tax proceeds—Disposition—Aeronautics account. 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 collected from the consumer or user of aircraft fuel from either […]

82.42.095 – Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.

RCW 82.42.095 Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations. 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 […]

82.42.100 – Enforcement.

RCW 82.42.100 Enforcement. 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 chapter or any rules […]

82.42.110 – Tax upon persons other than distributors—Imposition—Collection—Distribution—Enforcement.

RCW 82.42.110 Tax upon persons other than distributors—Imposition—Collection—Distribution—Enforcement. 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, […]

82.42.115 – Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.

RCW 82.42.115 Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment. 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 […]

82.42.118 – Civil and statutory penalties and interest—Deficiency assessments.

RCW 82.42.118 Civil and statutory penalties and interest—Deficiency assessments. (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 ten percent of the tax due. (2) If the tax reported by any licensee is deficient a penalty […]

82.42.125 – Bankruptcy proceedings—Notice.

RCW 82.42.125 Bankruptcy proceedings—Notice. 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 § […]

82.42.130 – Administration and enforcement.

RCW 82.42.130 Administration and enforcement. (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, transporting, storing, or using aircraft fuel and to investigate the disposition […]

82.42.135 – Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.

RCW 82.42.135 Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties. 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 […]

82.42.140 – Periodic tax reports.

RCW 82.42.140 Periodic tax reports. (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 reporting period to […]