Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 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 an…
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…
RCW 82.23B.040 Credit—Crude oil or petroleum exported or sold for export.
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Credit must be allowed against the taxes imposed under this chapter for any crude oil or petroleum products received at a marine or bulk oil terminal and subsequently exported from or sold for export from the state.[ 2015 c 274 s 16; 1992 c 73 s 10; 1991 c 200 s 804.]Notes:Effect…
RCW 82.23B.045 Refund or credit—Petroleum products used by consumers for nonfuel purpose or used in manufacture of nonfuel item.
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(1) Any person having paid the tax imposed by this chapter who uses petroleum products as a consumer for a purpose other than as a fuel may claim refund or credit against the tax imposed under this chapter. For this purpose, the term consumer shall be defined as provided in RCW 8…
RCW 82.23B.050 Rules.
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The department shall adopt such rules as may be necessary to enforce and administer the provisions of this chapter. Chapter 82.32 RCW applies to the administration, collection, and enforcement of the taxes levied under this chapter.[ 1991 c 200 s 808.]
RCW 82.23B.060 Imposition of taxes.
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The taxes imposed in this chapter shall take effect October 1, 1991.[ 1991 c 200 s 809.]
RCW 82.23B.900 Effective dates—1991 c 200.
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See RCW 90.56.901.
RCW 82.23B.901 Savings—1992 c 73.
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The amendment of RCW 82.23B.010, 82.23B.020, 82.23B.030, and 82.23B.040 by chapter 73, Laws of 1992, shall not be construed as affecting any existing right acquired or liability or obligation incurred under the sections or under any rule or order adopted under the sections, nor a…
RCW 82.23B.902 Effective dates—1992 c 73.
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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 [March 26, 1992], except sections 6, 7, 9, and 10 of this act shall take effect …