82.42.250 – Tax lien.
RCW 82.42.250 Tax lien. (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 acquired, whether […]
82.42.205 – Suits for recovery of taxes illegally or erroneously collected.
RCW 82.42.205 Suits for recovery of taxes illegally or erroneously collected. (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 […]
82.42.210 – Denial—Suspension—Revocation.
RCW 82.42.210 Denial—Suspension—Revocation. (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 in […]
82.42.220 – Claim of refund or credit.
RCW 82.42.220 Claim of refund or credit. (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 aircraft fuel […]
82.42.230 – Refunds.
RCW 82.42.230 Refunds. 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’s normal use and […]
82.42.240 – Remedies cumulative.
RCW 82.42.240 Remedies cumulative. 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 § 418.] NOTES: Effective date—2013 c 225: See note following RCW 82.38.010.
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 […]
82.42.145 – Fuel records.
RCW 82.42.145 Fuel records. (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 of all aircraft fuel purchased or received and […]