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61 chapters · 1,445 sections in this title.
RCW 82.38.010 Statement of purpose.
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The purpose of this chapter is to impose a tax upon fuels used for the propulsion of motor vehicles upon the highways of this state. [ 2013 c 225 s 101; 1979 c 40 s 1; 1971 ex.s. c 175 s 2.] Notes: Effective date—2015 c 228; 2013 c 225: "Section 110, chapter 225, Laws of 2013 tak…
RCW 82.38.020 Definitions.
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The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Blended fuel" means a mixture of fuel and another liquid, other than a de minimis amount of the liquid. (2) "Blender" means a person who produces blended fuel outside…
RCW 82.38.030 Tax imposed—Rate—Incidence—Allocation of proceeds—Expiration of subsection.
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(1) There is levied and imposed upon fuel licensees a tax at the rate of 23 cents per gallon of fuel. (2) Beginning July 1, 2003, an additional and cumulative tax rate of five cents per gallon of fuel is imposed on fuel licensees. This subsection (2) expires when the bonds issued…
RCW 82.38.031 Tax imposed—Intent.
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It is the intent and purpose of this chapter that the tax shall be imposed at the time and place of the first taxable event and upon the first taxable person within this state. Any person whose activities would otherwise require payment of the tax imposed by RCW 82.38.030 but who…
