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Code · Washington · Title 82 — Excise Taxes · Chapter 82.41

RCW 82.41.050

178 words·~1 min read·/wa/title-82/chapter-82-41/82-41-050·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

An agreement entered into under this chapter may provide for:
(1)Defining the classes of motor vehicles upon which taxes are to be collected under the agreement;
(2)Establishing methods for base state fuel tax licensing, license revocation, and tax collection from motor carriers on behalf of the states which are parties to the agreement;
(3)Establishing procedures for the granting of credits or refunds on the purchase of excess tax-paid fuel;
(4)Defining conditions and criteria relative to bonding requirements, including criteria for exemption from bonding;
(5)Establishing tax reporting periods not to exceed one calendar quarter, and tax report due dates not to exceed one calendar month after the close of the reporting period;
(6)Penalties and interest for filing of tax reports after the due dates prescribed by the agreement;
(7)Establishing procedures for forwarding of fuel taxes, penalties, and interest collected on behalf of another state to that state;
(8)Recordkeeping requirements for licensees; and
(9)Any additional provisions which will facilitate the administration of the agreement.
[ 1982 c 161 s 5 .]
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