§ 82.38.032. Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements
International fuel tax agreement licensees, or persons operating motor vehicles under other reciprocity agreements entered into with the state of Washington, are liable for and must pay the tax under RCW 82.38.030 to the department on special fuel used to operate motor vehicles on the highways of this state. This provision does not apply if the tax under RCW 82.38.030 has previously been imposed and paid by the international fuel tax agreement licensee or if the use of such fuel is exempt from the tax under this chapter.
[2007 c 515 § 22; 1998 c 176 § 52.]
Notes:
Severability -- Effective date -- 2007 c 515: See notes following RCW 82.36.010.
Sections: Previous 82.38.010 82.38.020 82.38.030 82.38.031 82.38.032 82.38.035 82.38.045 82.38.047 82.38.050 82.38.060 82.38.065 82.38.066 82.38.075 82.38.080 82.38.090 Next
Last modified: April 7, 2009