§ 82.38.010 Statement of purpose
§ 82.38.020 Definitions
§ 82.38.030 Tax imposed — Rate — Incidence — Allocation of proceeds — Expiration of subsection
§ 82.38.031 Tax imposed — Intent
§ 82.38.032 Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements
§ 82.38.033 Payment of tax by a nonlicensee
§ 82.38.035 Tax liability
§ 82.38.050 Tax liability on leased motor vehicles
§ 82.38.055 Bonding requirements
§ 82.38.060 Tax computation on mileage basis
§ 82.38.065 Dyed special fuel use — Authorization, license required — Imposition of tax
§ 82.38.066 Dyed special fuel — Requirements — Marking — Notice
§ 82.38.072 Dyed special fuel — Penalties
§ 82.38.075 Natural gas, compressed natural gas, propane — Annual license fee in lieu of special fuel tax for use in motor vehicles — Schedule — Decal or other identifying device
§ 82.38.080 Exemptions
§ 82.38.090 Penalty for acting without license — Separate licenses for separate activities — Interstate commerce — Exception
§ 82.38.100 Special fuel trip permits — Penalty — Fees
§ 82.38.110 Application for license — Federal certificate of registry — Investigation — Fee — Bond or security
§ 82.38.120 Issuance of license — Refusal
§ 82.38.140 Fuel records — Reports — Inspection
§ 82.38.150 Periodic tax reports — Forms — Filing — Time extensions during state of emergency
§ 82.38.160 Computation and payment of tax — Remittance — Electronic funds transfer
§ 82.38.170 Civil and statutory penalties and interest — Deficiency assessments
§ 82.38.180 Refunds and credits
§ 82.38.183 Refund to aeronautics account
§ 82.38.190 Claim of refund or credit
§ 82.38.195 Date of mailing deemed date of filing or receipt — Timely mailing bars penalties and tolls statutory time limitations
§ 82.38.200 Suits for recovery of taxes illegally or erroneously collected
§ 82.38.205 Injunctions — Writs
§ 82.38.210 Tax lien — Filing
§ 82.38.220 Delinquency — Notice to debtors — Transfer or disposition of property, credits, or debts prohibited — Lien — Answer
§ 82.38.230 Delinquency — Seizure and sale of property — Notice — Distribution of excess
§ 82.38.235 Assessments — Warrant — Lien — Filing fee — Writs of execution and garnishment
§ 82.38.245 Bankruptcy proceedings — Notice
§ 82.38.255 Discontinuance, sale, or transfer of business — Notice — Payment of taxes, interest, penalties
§ 82.38.260 Administration and enforcement
§ 82.38.270 Violations — Penalties
§ 82.38.275 Investigatory power
§ 82.38.280 State preempts tax field
§ 82.38.290 Disposition of funds
§ 82.38.300 Judicial review and appeals
§ 82.38.310 Agreement with tribe for fuel taxes
§ 82.38.320 Bulk storage of special fuel by international fuel tax agreement licensee — Authorization to pay tax at time of filing tax return — Schedule — Report — Exemptions
§ 82.38.360 Fuel tax evasion — Seizure and forfeiture
§ 82.38.365 Fuel tax evasion — Forfeiture procedure
§ 82.38.370 Fuel tax evasion — Forfeited property
§ 82.38.375 Fuel tax evasion — Return of seized property
§ 82.38.380 Fuel tax evasion — Search and seizure
§ 82.38.385 Rules
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Terms Used In Washington Code > Chapter 82.38 - Fuel tax act

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Assets: (1) The property comprising the estate of a deceased person, or (2) the property in a trust account.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Deed: The legal instrument used to transfer title in real property from one person to another.
  • Electronic funds transfer: The transfer of money between accounts by consumer electronic systems-such as automated teller machines (ATMs) and electronic payment of bills-rather than by check or cash. (Wire transfers, checks, drafts, and paper instruments do not fall into this category.) Source: OCC
  • Equitable: Pertaining to civil suits in "equity" rather than in "law." In English legal history, the courts of "law" could order the payment of damages and could afford no other remedy. See damages. A separate court of "equity" could order someone to do something or to cease to do something. See, e.g., injunction. In American jurisprudence, the federal courts have both legal and equitable power, but the distinction is still an important one. For example, a trial by jury is normally available in "law" cases but not in "equity" cases. Source: U.S. Courts
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Fraud: Intentional deception resulting in injury to another.
  • Garnishment: Generally, garnishment is a court proceeding in which a creditor asks a court to order a third party who owes money to the debtor or otherwise holds assets belonging to the debtor to turn over to the creditor any of the debtor
  • Injunction: An order of the court prohibiting (or compelling) the performance of a specific act to prevent irreparable damage or injury.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Liabilities: The aggregate of all debts and other legal obligations of a particular person or legal entity.
  • Lien: A claim against real or personal property in satisfaction of a debt.
  • Obligation: An order placed, contract awarded, service received, or similar transaction during a given period that will require payments during the same or a future period.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
  • Personal property: All property that is not real property.
  • Plaintiff: The person who files the complaint in a civil lawsuit.
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Real property: Land, and all immovable fixtures erected on, growing on, or affixed to the land.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Statute: A law passed by a legislature.
  • Subpoena: A command to a witness to appear and give testimony.
  • Testimony: Evidence presented orally by witnesses during trials or before grand juries.
  • Trustee: A person or institution holding and administering property in trust.
  • Writ: A formal written command, issued from the court, requiring the performance of a specific act.