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2005 Washington Revised Code RCW 82.23B.030: Exemption.

    The taxes imposed under this chapter shall only apply to the first receipt of crude oil or petroleum products at a marine terminal in this state and not to the later transporting and subsequent receipt of the same oil or petroleum product, whether in the form originally received at a marine terminal in this state or after refining or other processing.

    [1992 c 73 § 9; 1991 c 200 § 803.]

Notes:
         Severability -- 1992 c 73: See RCW 90.56.905.

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