Washington § 82.42.110 - Tax upon persons other than distributors — Imposition — Collection — Distribution — Enforcement.

Full text of Washington Revised Code of Washington § 82.42.110 — Tax upon persons other than distributors — Imposition — Collection — Distribution — Enforcement., with citation guidance and answers to common questions.

§ 82.42.110. Tax upon persons other than distributors — Imposition — Collection — Distribution — Enforcement.

Every person other than a distributor who acquires any aircraft fuel within this state upon which payment of tax is required under the provisions of this chapter, or imports such aircraft fuel into this state and sells, delivers, or in any manner uses it in this state, if the tax has not been paid, is subject to the provisions of this chapter provided for aircraft fuel distributors and must pay a tax at the rate computed under RCW 82.42.020 for each gallon thereof so sold, delivered, or used in the manner provided for distributors. The proceeds of the tax imposed by this section must be distributed in the manner provided for the distribution of the aircraft fuel tax in RCW 82.42.090. For failure to comply with the terms of this chapter, such person is subject to the same penalties imposed upon distributors. The director must pursue against such persons the same procedure and remedies for audits, adjustments, collection, and enforcement of this chapter as is provided with respect to distributors. Nothing herein must be construed as classifying such persons as distributors.
[ 2013 c 225 s 306; 1982 1st ex.s. c 25 s 9; 1971 ex.s. c 156 s 5.]

Notes

Effective date—2013 c 225: See note following RCW 82.38.010.
Severability—Effective date—1982 1st ex.s. c 25: See notes following RCW 82.42.010.

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

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Frequently Asked Questions About Washington § 82.42.110

What does Revised Code of Washington § 82.42.110 cover?

Section 82.42.110 ("Tax upon persons other than distributors — Imposition — Collection — Distribution — Enforcement.") 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 § 82.42.110?

A common citation format is "Revised Code of Washington § 82.42.110" (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 § 82.42.110 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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