2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.47 Border area motor vehicle fuel and special fuel tax.
82.47.010 Definitions.

RCW 82.47.010 Definitions. (Effective until July 1, 2016.)

The definitions set forth in this section shall apply throughout this chapter unless the context clearly requires otherwise.

(1) "Motor vehicle fuel" has the meaning given in *RCW 82.36.010.

(2) "Special fuel" has the meaning given in RCW 82.38.020.

(3) "Motor vehicle" has the meaning given in *RCW 82.36.010.

[1998 c 176 § 85; 1991 c 173 § 2.]

NOTES:

*Reviser's note: Chapter 82.36 RCW was repealed in its entirety by 2013 c 225 § 501, effective July 1, 2016.

Rules—Findings—Effective date—1998 c 176: See RCW 82.36.800, 82.36.900, and 82.36.901.

Effective date—1991 c 173: "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 shall take effect July 1, 1991." [1991 c 173 § 7.]

RCW 82.47.010

Definitions. (Effective July 1, 2016.)

For purposes of this chapter, unless the context clearly requires otherwise, "fuel," "motor vehicle fuel," "special fuel," and "motor vehicle" have the meaning given in RCW 82.38.020.

[2014 c 216 § 206; 1998 c 176 § 85; 1991 c 173 § 2.]

NOTES:

Effective date—Findings—Tax preference performance statement—2014 c 216: See notes following RCW 82.38.030.

Rules—Findings—Effective date—1998 c 176: See RCW 82.36.800, 82.36.900, and 82.36.901.

Effective date—1991 c 173: "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 shall take effect July 1, 1991." [1991 c 173 § 7.]