§ 82.04.433. Deductions -- Sales of fuel for consumption outside United States' waters by vessels in foreign commerce -- Construction
(1) In computing tax there may be deducted from the measure of tax amounts derived from sales of fuel for consumption outside the territorial waters of the United States, by vessels used primarily in foreign commerce.
(2) Nothing in this section shall be construed to imply that amounts which may be deducted under this section were taxable under Title 82 RCW prior to the enactment of this section.
[1985 c 471 § 16.]
Notes:
Severability -- Effective date -- 1985 c 471: See notes following RCW 82.04.260.
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Last modified: April 7, 2009