Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.41 Multistate Motor Fuel Tax Agreement

82.41.010 Purpose
It is the purpose of this chapter to simplify the confusing, unnecessarily duplicative, and burdensome motor fuel use tax licensing, reporting, and remittance requirements imposed ...

82.41.020 Definitions
As used in this chapter unless the context clearly requires otherwise: (1) "Department" means the department of licensing; (2) "Motor fuel" means all combustible gases ...

82.41.030 Motor fuel tax cooperative agreement authorized -- Prohibition
The department may enter into a motor fuel tax cooperative agreement with another state or states which provides for the administration, collection, and enforcement of ...

82.41.040 Amount of tax collected for this state
The amount of the tax imposed and collected on behalf of this state under an agreement entered into under this chapter shall be determined as ...

82.41.050 Provisions of agreement
An agreement entered into under this chapter may provide for: (1) Defining the classes of motor vehicles upon which taxes are to be collected under ...

82.41.060 Credits -- Refunds
Any licensee purchasing more tax-paid motor fuel in this state than the licensee uses in this state during the course of a reporting period shall ...

82.41.070 Audits
The agreement may require the department to perform audits of licensees, or persons required to be licensed, based in this state to determine whether motor ...

82.41.080 Investigatory power
The department may initiate and conduct investigations as may be reasonably necessary to establish the existence of any alleged violations of or noncompliance with this ...

82.41.090 Appeal procedures
The agreement shall specify procedures by which a licensee may appeal a license revocation or audit assessment by the department. Such appeal procedures shall be ...

82.41.100 Exchange of information
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 ...

82.41.110 Construction and application
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 ...

82.41.120 Implementing rules required
The department shall adopt such rules as are necessary to implement this chapter and any agreement entered into under this chapter.[1982 c 161 § 12.] ...