§ 82.42.010 Definitions
§ 82.42.020 Aircraft fuel tax imposed — Rate
§ 82.42.030 Exemptions
§ 82.42.040 Application — Bond — Investigation — Fee — Penalty for false statement
§ 82.42.055 Computation and payment of tax — Remittance — Electronic funds transfer
§ 82.42.065 Delinquency
§ 82.42.067 Delinquency — Seizure and sale of property
§ 82.42.068 Payment of tax by a nonlicensee
§ 82.42.075 Bonding requirements
§ 82.42.085 Violations — Penalties
§ 82.42.090 Tax proceeds — Disposition — Aeronautics account
§ 82.42.095 Date of mailing deemed date of filing or receipt — Timely mailing bars penalties and tolls statutory time limitations
§ 82.42.100 Enforcement
§ 82.42.110 Tax upon persons other than distributors — Imposition — Collection — Distribution — Enforcement
§ 82.42.115 Assessments — Warrant — Lien — Filing fee — Writs of execution and garnishment
§ 82.42.118 Civil and statutory penalties and interest — Deficiency assessments
§ 82.42.125 Bankruptcy proceedings — Notice
§ 82.42.130 Administration and enforcement
§ 82.42.135 Discontinuance, sale, or transfer of business — Notice — Payment of taxes, interest, penalties
§ 82.42.140 Periodic tax reports
§ 82.42.145 Fuel records
§ 82.42.200 Injunctions — Writs
§ 82.42.205 Suits for recovery of taxes illegally or erroneously collected
§ 82.42.210 Denial — Suspension — Revocation
§ 82.42.220 Claim of refund or credit
§ 82.42.230 Refunds
§ 82.42.240 Remedies cumulative
§ 82.42.250 Tax lien
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Terms Used In Washington Code > Chapter 82.42 - Aircraft fuel tax

  • Answer: The formal written statement by a defendant responding to a civil complaint and setting forth the grounds for defense.
  • 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.
  • 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.
  • 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.
  • 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.
  • 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.