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61 chapters · 1,445 sections in this title.
RCW 82.23A.005 Intent.
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It is the intent of this chapter to impose a tax only once for each petroleum product possessed in this state and to tax the first possession of all petroleum products. This chapter is not intended to exempt any person from tax liability under any other law. [ 1989 c 383 s 14.]
RCW 82.23A.010 Definitions.
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The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Petroleum product" means plant condensate, lubricating oil, gasoline, aviation fuel, kerosene, diesel motor fuel, benzol, fuel oil, residual oil, and every other prod…
RCW 82.23A.020 Tax imposed—Revenues to be deposited in the pollution liability insurance program trust account.
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(1) A tax is imposed on the privilege of possession of petroleum products in this state. The rate of the tax shall be thirty one-hundredths of one percent multiplied by the wholesale value of the petroleum product. For purposes of determining the tax imposed under this section fo…
RCW 82.23A.030 Exemptions from tax.
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The following are exempt from the tax imposed in this chapter: (1) Any successive possession of a previously taxed petroleum product. If tax due under this chapter has not been paid with respect to a petroleum product, the department may collect the tax from any person who has ha…
