§ 82.36.029. Deductions -- Handling losses -- Reports
Upon the taxable removal of motor vehicle fuel, the licensee who acquired or removed the motor vehicle fuel, other than a motor vehicle fuel exporter, shall be entitled to a deduction from the tax liability on the gallonage of taxable motor vehicle fuel removed in order to account for handling losses, as follows: For a motor vehicle fuel supplier acting as a distributor, one-quarter of one percent; and for all other licensees, thirty one-hundredths of one percent. For those licensees required to file tax reports, the handling loss deduction shall be reported on tax reports filed with the department. For motor vehicle fuel distributors, the handling loss deduction shall be shown on the invoice provided to the motor vehicle fuel distributor by the seller.
[1998 c 176 § 10.]
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 NextLast modified: April 7, 2009