2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.04 Business and occupation tax.
82.04.4285 Deductions—Motor vehicle fuel and special fuel taxes.
RCW 82.04.4285 Deductions—Motor vehicle fuel and special fuel taxes. (Effective until July 1, 2016.)
In computing tax there may be deducted from the measure of tax so much of the sale price of motor vehicle fuel as constitutes the amount of tax imposed by the state under chapters 82.36 and 82.38 RCW or the United States government, under 26 U.S.C., Subtitle D, chapters 31 and 32, upon the sale thereof.
[1998 c 176 § 3; 1980 c 37 § 6. Formerly RCW 82.04.430(5).]
NOTES:
Rules—Findings—Effective date—1998 c 176: See RCW 82.36.800, 82.36.900, and 82.36.901.
Intent—1980 c 37: See note following RCW 82.04.4281.
RCW 82.04.4285
Deductions—Motor vehicle fuel and special fuel taxes. (Effective July 1, 2016.)
In computing tax there may be deducted from the measure of tax so much of the sale price of fuel as constitutes the amount of tax imposed by the state under chapter 82.38 RCW or the United States government, under 26 U.S.C., Subtitle D, chapters 31 and 32, upon the sale thereof.
[2013 c 225 § 639; 1998 c 176 § 3; 1980 c 37 § 6. Formerly RCW 82.04.430(5).]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
Rules—Findings—Effective date—1998 c 176: See RCW 82.36.800, 82.36.900, and 82.36.901.
Intent—1980 c 37: See note following RCW 82.04.4281.
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