Revised Code of Washington
2023 Archive

Chapter 82.14B RCW
COUNTIES—TAX ON TELEPHONE ACCESS LINE USE
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PDF of Complete Chapter
Sections
82.14B.010Findings.
82.14B.020Definitions.
82.14B.030County 911 excise tax on use of switched access lines and radio access lines authorized—Amount—State 911 excise tax—Amount.
82.14B.035Tax preferences—Expiration dates.
82.14B.040Collection of tax.
82.14B.042Payment and collection of taxes—Penalties for violations.
82.14B.050Use of proceeds.
82.14B.055Use of funds voluntarily remitted.
82.14B.060County imposition of tax—Ordinance—Department notice.
82.14B.061Administration by department—Extending reporting periods.
82.14B.063Administration and collection by department—County 911 excise tax account created.
82.14B.065County 911 excise tax account distributions—911 excise tax imposed in excess of maximum allowable.
82.14B.150Filing of tax returns—Credit or refund for bad debts.
82.14B.160Exemption—Activities immune from taxation under constitutions.
82.14B.200Burden of proof that sale is not to subscriber—Effect of resale certificate—Liability if no retail certificate—Penalties—Exceptions.
82.14B.210Personal liability upon termination, dissolution, or abandonment of business—Exemptions—Notice—Applicability—Collections.