2005 Washington Revised Code RCW 82.04.4334: Deductions — Sale or distribution of biodiesel or alcohol fuels. (Expires July 1, 2009.)

(1) In computing tax there may be deducted from the measure of tax amounts received from the retail sale, or for the distribution, of:

     (a) Biodiesel fuel; or

     (b) Alcohol fuel, if the alcohol fuel is at least eighty-five percent of the volume of the fuel being sold or distributed.

     (2) For the purposes of this section and RCW 82.08.955 and 82.12.955, the following definitions apply:

     (a) "Biodiesel fuel" means a mono alkyl ester of long chain fatty acids derived from vegetable oils or animal fats for use in compression-ignition engines and that meets the requirements of the American society of testing and materials specification D 6751 in effect as of January 1, 2003.

     (b) "Alcohol fuel" means any alcohol made from a product other than petroleum or natural gas, which is used alone or in combination with gasoline or other petroleum products for use as a fuel for motor vehicles, farm implements and machines, or implements of husbandry.

     (c) "Distribution" means any of the actions specified in RCW 82.36.020(2).

     (3) This section expires July 1, 2009.

[2003 c 63 § 1.]

Effective date -- 2003 c 63: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2003." [2003 c 63 § 4.]