Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.42 Aircraft Fuel Tax

82.42.010 Definitions
For the purposes of this chapter: (1) "Department" means the department of licensing; (2) "Director" means the director of licensing; (3) "Person" means every natural ...

82.42.020 Aircraft fuel tax imposed -- Exception -- Rate to be computed -- Misappropriation or conversion -- Penalties, liability
There is hereby levied, and there shall be collected by every distributor of aircraft fuel, an excise tax at the rate of eleven cents on ...

82.42.030 Exemptions
(1) 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 ...

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
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 ...

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
Should any distributor fail to file any report or statement, as shall be required by rule and regulation of the director, showing the total number ...

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
The amount of aircraft fuel excise tax imposed under RCW 82.42.020 for each month shall be paid to the director on or before the twenty-fifth ...

82.42.070 Imports, exports, sales to United States government exempted -- Procedure -- Sales to state or political subdivisions not exempt -- Refund procedures
The provisions of RCW 82.42.020 requiring the payment of an aircraft fuel excise tax on aircraft fuel shall not apply to aircraft fuel imported into ...

82.42.080 Violations -- Penalty
Any person violating any provision of this chapter or any rule or regulation of the director promulgated hereunder, or making any false statement, or concealing ...

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 ...

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 discretion, ...

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 ...

82.42.120 Mitigation of assessments
Except in the case of violations of filing a false or fraudulent report, if the department deems mitigation of penalties and interest to be reasonable ...

82.42.125 Bankruptcy proceedings -- Notice
An aircraft fuel licensee, who files or against whom is filed a petition in bankruptcy, shall, within ten days of the filing, notify the department ...

82.42.900 Severability -- 1967 ex.s. c 10
If any provision of this act, or its application to any person or circumstance is held invalid, the remainder of the act, or the application ...