2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.38 Special fuel tax act.
82.38.280 State preempts tax field.
RCW 82.38.280 State preempts tax field. (Effective until July 1, 2016.)
(1) The tax levied in this chapter is in lieu of any excise, privilege, or occupational tax upon the business of manufacturing, selling, or distributing special fuel, and no city, town, county, township or other subdivision or municipal corporation of the state may levy or collect any excise tax upon or measured by the sale, receipt, distribution, or use of special fuel, except as provided in chapter 82.80 RCW and RCW 82.47.020.
(2) This section does not apply to any tax imposed by the state.
[2010 c 106 § 231; 2003 c 350 § 6; 1991 c 173 § 5; 1990 c 42 § 205; 1979 ex.s. c 181 § 6; 1971 ex.s. c 175 § 29.]
NOTES:
Effective date—2010 c 106: See note following RCW 35.102.145.
Effective date—1991 c 173: See note following RCW 82.47.010.
Purpose—Headings—Severability—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 82.36.025.
Effective date—Severability—1979 ex.s. c 181: See notes following RCW 82.36.440.
RCW 82.38.280
State preempts tax field. (Effective July 1, 2016.)
(1) The tax levied in this chapter is in lieu of any excise, privilege, or occupational tax upon the business of manufacturing, selling, or distributing fuel, and no city, town, county, township or other subdivision or municipal corporation of the state may levy or collect any excise tax upon or measured by the sale, receipt, distribution, or use of fuel, except as provided in chapter 82.80 RCW and RCW 82.47.020.
(2) This section does not apply to any tax imposed by the state.
[2013 c 225 § 128; 2010 c 106 § 231; 2003 c 350 § 6; 1991 c 173 § 5; 1990 c 42 § 205; 1979 ex.s. c 181 § 6; 1971 ex.s. c 175 § 29.]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
Effective date—2010 c 106: See note following RCW 35.102.145.
Effective date—1991 c 173: See note following RCW 82.47.010.
Purpose—Headings—Severability—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 82.36.025.
Effective date—Severability—1979 ex.s. c 181: See notes following RCW 82.36.440.
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