§ 82.36.028. Tax liability -- 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 82.36.020 to the department on motor vehicle fuel used to operate motor vehicles on the highways of this state. This provision does not apply if the tax under RCW 82.36.020 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 § 5.]
Notes:
Severability -- Effective date -- 2007 c 515: See notes following RCW 82.36.010.
Sections: Previous 82.36.010 82.36.020 82.36.022 82.36.025 82.36.026 82.36.027 82.36.028 82.36.029 82.36.031 82.36.032 82.36.035 82.36.040 82.36.044 82.36.045 82.36.047 Next
Last modified: April 7, 2009