Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 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 produ…
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 had…
RCW 82.23A.040 Credit authorized.
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(1) Credit shall be allowed in accordance with rules of the department of revenue for taxes paid under this chapter with respect to fuel carried from this state in the fuel tank of any airplane, ship, truck, or other vehicle.(2) Credit shall be allowed, in accordance with rules o…
RCW 82.23A.050 Tax preferences—Expiration dates.
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See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.[ 2013 2nd sp.s. c 13 s 1712.]Notes:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
RCW 82.23A.900 Effective date—1989 c 383.
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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 immediately, except RCW 82.23A.005 through 82.23A.040 shall take effect July 1, 1989.[ 1989 …
RCW 82.23A.902 Expiration of chapter.
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This chapter expires July 1, 2030, coinciding with the expiration of chapter 70A.325 RCW.[ 2020 c 20 s 1485; 2016 c 161 s 19; 2012 1st sp.s. c 3 s 6; 2006 c 276 s 5; 2000 c 16 s 3; 1996 c 88 s 3.]