Chapter 82.14B RCW
COUNTIES -- TAX ON TELEPHONE ACCESS LINE USE

RCW SECTIONS

82.14B.010Findings.
82.14B.020Definitions.
82.14B.030County enhanced 911 excise tax on use of switched access lines and radio access lines authorized -- Amount -- State enhanced 911 excise tax -- Amount.
82.14B.040Collection of tax.
82.14B.042Payment and collection of taxes -- Penalties for violations.
82.14B.050Use of proceeds.
82.14B.060Administration and collection by county -- Ordinance.
82.14B.061Administration by department -- Extending reporting periods.
82.14B.070Emergency service communication districts -- Authorized -- Consolidation -- Dissolution.
82.14B.090Emergency service communication districts -- Emergency service communication system -- Financing -- Excise tax.
82.14B.100Emergency service communication districts -- Application of RCW 82.14B.040 through 82.14B.060.
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.
82.14B.900Severability -- 1981 c 160.