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WASHINGTON STATUTES AND CODES
82.14B - Counties -- Tax on telephone access line use.
- 82.14B.010 - Findings.
- 82.14B.020 - Definitions.
- 82.14B.030 - County enhanced 911 excise tax on use of switched access lines and radio access lines authorized -- Amount -- State enhanced 911 excise tax -- Amount.
- 82.14B.040 - Collection of tax.
- 82.14B.042 - Payment and collection of taxes -- Penalties for violations.
- 82.14B.050 - Use of proceeds.
- 82.14B.055 - Use of funds voluntarily remitted.
- 82.14B.060 - County imposition of tax -- Ordinance -- Department notice.
- 82.14B.061 - Administration by department -- Extending reporting periods.
- 82.14B.063 - Administration and collection by department -- County enhanced 911 excise tax account created.
- 82.14B.065 - County enhanced 911 excise tax account distributions -- Enhanced 911 excise tax imposed in excess of maximum allowable.
- 82.14B.070 - Emergency service communication districts -- Authorized -- Consolidation -- Dissolution.
- 82.14B.090 - Emergency service communication districts -- Emergency service communication system -- Financing -- Excise tax.
- 82.14B.100 - Emergency service communication districts -- Application of RCW 82.14B.040 through 82.14B.060.
- 82.14B.150 - Filing of tax returns -- Credit or refund for bad debts.
- 82.14B.160 - Exemption -- Activities immune from taxation under constitutions.
- 82.14B.200 - Burden of proof that sale is not to subscriber -- Effect of resale certificate -- Liability if no retail certificate -- Penalties -- Exceptions.
- 82.14B.210 - Personal liability upon termination, dissolution, or abandonment of business -- Exemptions -- Notice -- Applicability--Collections.
- 82.14B.900 - Severability -- 1981 c 160.
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