Chapter 82.38 - FUEL TAX ACT

Section 82.38.010 - Statement of purpose
Section 82.38.020 - [Effective Until 7/1/2024] Definitions
Section 82.38.020 - [Effective 7/1/2024] Definitions
Section 82.38.030 - Tax imposed-Rate-Incidence-Allocation of proceeds-Expiration of subsection
Section 82.38.031 - Tax imposed-Intent
Section 82.38.032 - Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements
Section 82.38.033 - Payment of tax by a nonlicensee
Section 82.38.035 - Tax liability
Section 82.38.050 - Tax liability on leased motor vehicles
Section 82.38.055 - Bonding requirements
Section 82.38.060 - Tax computation on mileage basis
Section 82.38.065 - Dyed special fuel use-Authorization, license required-Imposition of tax
Section 82.38.066 - Dyed special fuel-Requirements-Marking-Notice
Section 82.38.072 - [Effective Until 7/1/2024] Dyed special fuel-Penalties
Section 82.38.072 - [Effective 7/1/2024] Dyed special fuel-Penalties
Section 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
Section 82.38.080 - Exemptions
Section 82.38.090 - Penalty for acting without license-Separate licenses for separate activities-Interstate commerce-Exception
Section 82.38.100 - Special fuel trip permits-Penalty-Fees
Section 82.38.110 - Application for license-Federal certificate of registry-Investigation-Fee-Bond or security
Section 82.38.120 - [Effective Until 7/1/2024] Issuance of license-Refusal
Section 82.38.120 - [Effective 7/1/2024] Issuance of license-Refusal
Section 82.38.140 - [Effective Until 7/1/2024] Fuel records-Reports-Inspection
Section 82.38.140 - [Effective 7/1/2024] Fuel records-Reports-Inspection
Section 82.38.150 - Periodic tax reports-Forms-Filing-Time extensions during state of emergency
Section 82.38.160 - Computation and payment of tax-Remittance-Electronic funds transfer
Section 82.38.170 - [Effective Until 7/1/2024] Civil and statutory penalties and interest-Deficiency assessments
Section 82.38.170 - [Effective 7/1/2024] Civil and statutory penalties and interest-Deficiency assessments
Section 82.38.180 - Refunds and credits
Section 82.38.183 - Refund to aeronautics account
Section 82.38.190 - Claim of refund or credit
Section 82.38.195 - Date of mailing deemed date of filing or receipt-Timely mailing bars penalties and tolls statutory time limitations
Section 82.38.200 - Suits for recovery of taxes illegally or erroneously collected
Section 82.38.205 - Injunctions-Writs
Section 82.38.210 - Tax lien-Filing
Section 82.38.220 - [Effective Until 7/1/2024] Delinquency-Notice to debtors-Transfer or disposition of property, credits, or debts prohibited-Lien-Answer
Section 82.38.220 - [Effective 7/1/2024] Delinquency-Notice to debtors-Transfer or disposition of property, credits, or debts prohibited-Lien-Answer
Section 82.38.230 - Delinquency-Seizure and sale of property-Notice-Distribution of excess
Section 82.38.235 - Assessments-Warrant-Lien-Filing fee-Writs of execution and garnishment
Section 82.38.245 - Bankruptcy proceedings-Notice
Section 82.38.255 - Discontinuance, sale, or transfer of business-Notice-Payment of taxes, interest, penalties
Section 82.38.260 - [Effective Until 7/1/2024] Administration and enforcement
Section 82.38.260 - [Effective 7/1/2024] Administration and enforcement
Section 82.38.270 - [Effective Until 7/1/2024] Violations-Penalties
Section 82.38.270 - [Effective 7/1/2024] Violations-Penalties
Section 82.38.275 - Investigatory power
Section 82.38.280 - State preempts tax field
Section 82.38.290 - Disposition of funds
Section 82.38.300 - Judicial review and appeals
Section 82.38.310 - Agreement with tribe for fuel taxes
Section 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
Section 82.38.360 - Fuel tax evasion-Seizure and forfeiture
Section 82.38.365 - Fuel tax evasion-Forfeiture procedure
Section 82.38.370 - Fuel tax evasion-Forfeited property
Section 82.38.375 - Fuel tax evasion-Return of seized property
Section 82.38.380 - [Effective Until 7/1/2024] Fuel tax evasion-Search and seizure
Section 82.38.380 - [Effective 7/1/2024] Fuel tax evasion-Search and seizure
Section 82.38.385 - Rules
Section 82.38.NEW-001 - [Newly enacted section not yet numbered] [Effective 7/1/2024] [Prorate and fuel tax discovery team]
Section 82.38.NEW-002 - [Newly enacted section not yet numbered] [Effective 7/1/2024] [Confidentiality of reports submitted to Department]
Section 82.38.NEW-003 - [Newly enacted section not yet numbered] [Effective 7/1/2024] [Subpoenas]