Statutes, codes, and regulations
Revised Code of Washington
Title 82 - EXCISE TAXES
Chapter 82.38 - FUEL TAX ACT
Section 82.38.255 - Discontinuance, sale, or transfer of business-Notice-Payment of taxes, interest, penalties

Wash. Rev. Code § 82.38.255

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Current through 2024
Section 82.38.255 - Discontinuance, sale, or transfer of business-Notice-Payment of taxes, interest, penalties

A licensee who ceases to engage in business must notify the department in writing at the time of cessation. The notice must give the date of cessation and the name and address of any purchaser or transferee. The licensee must file a report and pay all taxes, interest, and penalties owing.

RCW 82.38.255

Added by 2013 c 225,§ 203, eff. 7/1/2016.
See 2015 c 228, § 40.

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