GroundRules
Browse Washington
Read the original sections, or search by topic.
- RCW 82.42.020 · Aircraft fuel tax imposed—Rate. (Effective until November 1, 2026.)
- RCW 82.42.030 · Exemptions.
- RCW 82.42.040 · Application—Bond—Investigation—Fee—Penalty for false statement.
- RCW 82.42.055 · Computation and payment of tax—Remittance—Electronic funds transfer.
- RCW 82.42.065 · Delinquency.
- RCW 82.42.067 · Delinquency—Seizure and sale of property.
- RCW 82.42.068 · Payment of tax by a nonlicensee.
- RCW 82.42.075 · Bonding requirements.
- RCW 82.42.085 · Violations—Penalties.
- RCW 82.42.090 · Tax proceeds—Disposition—Aeronautics account. (Effective until November 1, 2026.)
- RCW 82.42.095 · Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.
- RCW 82.42.100 · Enforcement.
- RCW 82.42.110 · Tax upon persons other than distributors—Imposition—Collection—Distribution—Enforcement.
- RCW 82.42.115 · Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.
- RCW 82.42.118 · Civil and statutory penalties and interest—Deficiency assessments.
- RCW 82.42.125 · Bankruptcy proceedings—Notice.
- RCW 82.42.130 · Administration and enforcement.
- RCW 82.42.135 · Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.
- RCW 82.42.140 · Periodic tax reports.
- RCW 82.42.145 · Fuel records.
- RCW 82.42.200 · Injunctions—Writs.
- RCW 82.42.205 · Suits for recovery of taxes illegally or erroneously collected.
- RCW 82.42.210 · Denial—Refusal—Suspension—Revocation.
- RCW 82.42.220 · Claim of refund or credit.
- RCW 82.42.230 · Refunds.
- RCW 82.42.240 · Remedies cumulative.
- RCW 82.42.250 · Tax lien.
- RCW 82.42.260 · Reports exempt from public inspection and copying.
- RCW 82.42.270 · Subpoenas.
- RCW 82.44.010 · Definitions.
- RCW 82.44.015 · Ride-sharing passenger motor vehicles excluded—Exemption requirements—Notice—Liability for tax.
- RCW 82.44.035 · Valuation of vehicles.
- RCW 82.44.060 · Tax requirements—Payment of tax based on registration year—Transfer of ownership.
- RCW 82.44.065 · Appeal of valuation.
- RCW 82.44.090 · Penalty for issuing a dealer's license, plates, or a registration without collecting tax.
- RCW 82.44.100 · Tax receipt.
- RCW 82.44.120 · Claims for refunds.
- RCW 82.44.125 · Vehicles subject to tax—Exemptions.
- RCW 82.44.135 · Local government must contract with department of licensing.
- RCW 82.44.140 · Director of licensing may act.
- RCW 82.44.190 · Transportation infrastructure account—Deposits and distributions—Subaccounts.
- RCW 82.44.195 · Transportation infrastructure account—Highway infrastructure account—Finding—Intent—Purpose—1996 c 262.
- RCW 82.44.200 · Electric vehicle account.
- RCW 82.44.900 · Severability—Construction—1961 c 15.
- RCW 82.45.010 · "Sale" defined. (Effective until January 1, 2030.)
- RCW 82.45.020 · "Seller" defined.
- RCW 82.45.030 · "Selling price," "total consideration paid or contracted to be paid," defined.
- RCW 82.45.032 · Additional definitions.
- RCW 82.45.033 · "Controlling interest" defined.
- RCW 82.45.035 · Determining selling price of leases with option to purchase—Mining property—Payment, security when selling price not separately stated.
- RCW 82.45.060 · Tax on sale of property.
- RCW 82.45.065 · Tax preferences—Expiration dates.
- RCW 82.45.070 · Tax is lien on property—Enforcement.
- RCW 82.45.080 · Tax is seller's obligation—Choice of remedies.
- RCW 82.45.090 · Payment of tax and fee—Evidence of payment—Recording—Sale of beneficial interest.
- RCW 82.45.100 · Tax payable at time of sale—Interest, penalties on unpaid or delinquent taxes—Notice—Prohibition on certain assessments or refunds—Deposit of penalties.
- RCW 82.45.105 · Single-family residential property, tax credit when subsequent transfer of within nine months for like property.
- RCW 82.45.150 · Applicability of general administrative provisions—Departmental rules, scope—Real estate excise tax affidavit form—Departmental audit.
- RCW 82.45.180 · Disposition of proceeds.
- RCW 82.45.190 · Exemptions—State route No. 16 corridor transportation systems and facilities.
- RCW 82.45.195 · Exemptions—Standing timber sales.
- RCW 82.45.197 · Exemptions—Inheritance—Documents required.
- RCW 82.45.210 · State assistance for county electronic processing and reporting of taxes—Grant program.
- RCW 82.45.220 · Failure to report transfer of controlling interest.
- RCW 82.45.230 · Accounts into which tax is deposited.
- RCW 82.45.235 · Tax treatment—Transactions structured to reduce or avoid tax.
- RCW 82.45.900 · Chapter 82.46 RCW ordinances in effect on July 1, 1993—Application under chapter 82.45 RCW.
- RCW 82.46.010 · Tax on sale of real property authorized—Proceeds dedicated to local capital projects—Additional tax authorized—Maximum rates.
- RCW 82.46.015 · Capital projects—Use of tax funds.
- RCW 82.46.021 · Referendum procedure to repeal or alter tax.
- RCW 82.46.030 · Distribution of proceeds.
- RCW 82.46.035 · Additional tax—Certain counties and cities—Ballot proposition—Use limited to capital projects—Temporary rescindment for noncompliance.
- RCW 82.46.037 · Capital projects—Use of additional tax funds.
- RCW 82.46.040 · Tax is lien on property—Enforcement.
- RCW 82.46.050 · Tax is seller's obligation—Choice of remedies.
- RCW 82.46.060 · Payment of tax—Evidence of payment—Recording.
- RCW 82.46.070 · Additional excise tax—Acquisition and maintenance of conservation areas.
- RCW 82.46.075 · Additional excise tax—Affordable housing.
- RCW 82.46.080 · Notice to county treasurer.
- RCW 82.46.090 · Application of chapter 82.45 RCW.
- RCW 82.46.900 · Chapter 82.46 RCW ordinances in effect on July 1, 1993—Application under chapter 82.45 RCW.
- RCW 82.47.010 · Definitions.
- RCW 82.47.020 · Tax authority.
- RCW 82.47.030 · Proceeds.
- RCW 82.48.010 · Definitions.
- RCW 82.48.020 · Excise tax imposed on aircraft—Out-of-state registration to avoid tax, liability—Penalties.
- RCW 82.48.030 · Amount of tax. (Effective until January 1, 2027.)
- RCW 82.48.035 · Tax preferences—Expiration dates.
- RCW 82.48.060 · Is in addition to other taxes.
- RCW 82.48.070 · Tax receipt.
- RCW 82.48.080 · Payment and distribution of taxes. (Effective until January 1, 2027.)
- RCW 82.48.090 · Refund of excessive tax payment and interest.
- RCW 82.48.100 · Exempt aircraft. (Effective until July 1, 2031.)
- RCW 82.48.110 · Aircraft not to be subject to ad valorem tax—Exceptions.
- RCW 82.49.010 · Excise tax imposed—Failure to register—Out-of-state registration to avoid tax, liability—Penalties.
- RCW 82.49.020 · Exemptions.
- RCW 82.49.030 · Payment of tax—Deposit in general fund and derelict vessel removal account.
- RCW 82.49.040 · Depreciation schedule for use in determining fair market value.
- RCW 82.49.050 · Appraisal of vessel by department of revenue.
- RCW 82.49.060 · Disputes as to appraised value or status as taxable—Petition for conference or reduction of tax—Appeal to board of tax appeals—Independent appraisal.