2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.38 Special fuel tax act.
82.38.032 Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements.
RCW 82.38.032 Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements. (Effective until July 1, 2016.)
International fuel tax agreement licensees, or persons operating motor vehicles under other reciprocity agreements entered into with the state of Washington, are liable for and must pay the tax under RCW 82.38.030 to the department on special fuel used to operate motor vehicles on the highways of this state. This provision does not apply if the tax under RCW 82.38.030 has previously been imposed and paid by the international fuel tax agreement licensee or if the use of such fuel is exempt from the tax under this chapter.
[2007 c 515 § 22; 1998 c 176 § 52.]
NOTES:
Severability—Effective date—2007 c 515: See notes following RCW 82.36.010.
RCW 82.38.032
Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements. (Effective July 1, 2016.)
International fuel tax agreement licensees, or persons operating motor vehicles under other reciprocity agreements entered into with the state of Washington, are liable for and must pay the tax under RCW 82.38.030 to the department on fuel used to operate motor vehicles on the highways of this state. This provision does not apply if the tax under RCW 82.38.030 has previously been imposed and paid by the international fuel tax agreement licensee or if the use of such fuel is exempt from the tax under this chapter.
[2013 c 225 § 104; 2007 c 515 § 22; 1998 c 176 § 52.]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
Severability—Effective date—2007 c 515: See notes following RCW 82.36.010.
Disclaimer: These codes may not be the most recent version. Washington may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
