61 chapters · 1,445 sections in this title.
RCW 82.23B.010 Definitions.
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The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Barrel" means a unit of measurement of volume equal to forty-two United States gallons of crude oil or petroleum product. (2) "Bulk oil terminal" means a facility of …
RCW 82.23B.020 Oil spill response tax—Oil spill administration tax.
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(1) An oil spill response tax is imposed on the privilege of receiving: (a) Crude oil or petroleum products at a marine terminal within this state from a waterborne vessel or barge operating on the navigable waters of this state; or (b) crude oil or petroleum products at a bulk o…
RCW 82.23B.025 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 1713.] Notes: Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
RCW 82.23B.030 Exemption.
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The taxes imposed under this chapter only apply to the first receipt of crude oil or petroleum products at a marine or bulk oil terminal in this state and not to the later transporting and subsequent receipt of the same oil or petroleum product, whether in the form originally rec…