Washington § 82.42.055 - Computation and payment of tax — Remittance — Electronic funds transfer.

Full text of Washington Revised Code of Washington § 82.42.055 — Computation and payment of tax — Remittance — Electronic funds transfer., with citation guidance and answers to common questions.

§ 82.42.055. Computation and payment of tax — Remittance — Electronic funds transfer.

(1) The tax must be computed by multiplying the tax rate per gallon by the number of gallons of fuel subject to the fuel tax.
(2) An aircraft fuel distributor is liable for and must pay the tax imposed under RCW 82.42.020 to the department on or before the twenty-fifth day of the month immediately following the reporting period. The tax report required in RCW 82.42.140 must accompany the remittance.
(3) If the tax is paid by electronic funds transfer, the tax must be paid on or before the twenty-sixth calendar day of the month immediately following the reporting period. If the payment due date falls on a Saturday, Sunday, or legal holiday, payment is due on the state business day immediately preceding the due date.
(4) The tax must be paid by electronic funds transfer whenever the amount due is fifty thousand dollars or more.
[ 2013 c 225 s 405.]

Notes

Effective date—2013 c 225: See note following RCW 82.38.010.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 82.42.055

What does Revised Code of Washington § 82.42.055 cover?

Section 82.42.055 ("Computation and payment of tax — Remittance — Electronic funds transfer.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 82.42.055?

A common citation format is "Revised Code of Washington § 82.42.055" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 82.42.055 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

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