3.40.030 Schedule and basis—Penalties, receipts and refunds.
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The schedule and basis for the excise tax imposed under Section 3.40.010 of this chapter shall be as provided in RCW 82.44.040 and RCW 82.44.050. Penalties, receipts, abatements, refunds and all other similar matters relating to the tax shall be as provided in RCW 82.44. (Prior code § 4.68.030.)