§ 82.36.335. Credits on tax in lieu of collection and refund
In lieu of the collection and refund of the tax on motor vehicle fuel used by a licensee in such a manner as would entitle a purchaser to claim refund under this chapter, credit may be given the licensee upon the licensee's tax return in the determination of the amount of the licensee's tax. Payment credits shall not be carried forward and applied to subsequent tax returns.
[1998 c 176 § 40; 1997 c 183 § 8; 1961 c 15 § 82.36.335. Prior: 1957 c 218 § 14.]
Sections: Previous 82.36.280 82.36.285 82.36.290 82.36.300 82.36.310 82.36.320 82.36.330 82.36.335 82.36.340 82.36.350 82.36.370 82.36.375 82.36.380 82.36.390 82.36.400 NextLast modified: April 7, 2009