§ 82.38.280. State preempts tax field
The tax levied in this chapter is in lieu of any excise, privilege, or occupational tax upon the business of manufacturing, selling, or distributing special fuel, and no city, town, county, township or other subdivision or municipal corporation of the state shall levy or collect any excise tax upon or measured by the sale, receipt, distribution, or use of special fuel, except as provided in chapter 82.80 RCW and RCW 82.47.020.
[2003 c 350 § 6; 1991 c 173 § 5; 1990 c 42 § 205; 1979 ex.s. c 181 § 6; 1971 ex.s. c 175 § 29.]
Notes:
Effective date -- 1991 c 173: See note following RCW 82.47.010.
Purpose -- Headings -- Severability -- Effective dates -- Application -- Implementation -- 1990 c 42: See notes following RCW 82.36.025.
Effective date -- Severability -- 1979 ex.s. c 181: See notes following RCW 82.36.440.
Sections: Previous 82.38.240 82.38.245 82.38.250 82.38.260 82.38.265 82.38.270 82.38.275 82.38.280 82.38.290 82.38.300 82.38.310 82.38.320 82.38.350 82.38.360 82.38.365 Next
Last modified: April 7, 2009