Chapter 82.42. Aircraft fuel tax.  


Section 82.42.010. Definitions.
Section 82.42.020. Aircraft fuel tax imposed—Rate.
Section 82.42.030. Exemptions.
Section 82.42.040. Application—Bond—Investigation—Fee—Penalty for false statement (as amended by 2013 c 225).
Section 82.42.055. Computation and payment of tax—Remittance—Electronic funds transfer.
Section 82.42.065. Delinquency.
Section 82.42.067. Delinquency—Seizure and sale of property.
Section 82.42.068. Payment of tax by a nonlicensee.
Section 82.42.075. Bonding requirements.
Section 82.42.085. Violations—Penalties.
Section 82.42.090. Tax proceeds—Disposition—Aeronautics account.
Section 82.42.095. Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.
Section 82.42.100. Enforcement.
Section 82.42.110. Tax upon persons other than distributors—Imposition—Collection—Distribution—Enforcement.
Section 82.42.115. Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.
Section 82.42.118. Civil and statutory penalties and interest—Deficiency assessments.
Section 82.42.125. Bankruptcy proceedings—Notice.
Section 82.42.130. Administration and enforcement.
Section 82.42.135. Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.
Section 82.42.140. Periodic tax reports.
Section 82.42.145. Fuel records.
Section 82.42.200. Injunctions—Writs.
Section 82.42.205. Suits for recovery of taxes illegally or erroneously collected.
Section 82.42.210. Denial—Suspension—Revocation.
Section 82.42.220. Claim of refund or credit.
Section 82.42.230. Refunds.
Section 82.42.240. Remedies cumulative.
Section 82.42.250. Tax lien.