§ 82.36.440. 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 motor vehicle 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 motor vehicle fuel, except as provided in chapter 82.80 RCW and RCW 82.47.020.
[2003 c 350 § 5; 1991 c 173 § 4; 1990 c 42 § 204; 1979 ex.s. c 181 § 5; 1961 c 15 §82.36.440 . Prior: 1933 c 58 § 23; RRS § 8327-23.]
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 -- 1979 ex.s. c 181: "This 1979 act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect July 1, 1979." [1979 ex.s. c 181 § 10.]
Severability -- 1979 ex.s. c 181: "If any provision of this 1979 act, or its application to any person or circumstance is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected." [1979 ex.s. c 181 § 8.]
Sections: Previous 82.36.390 82.36.400 82.36.410 82.36.415 82.36.420 82.36.430 82.36.435 82.36.440 82.36.450 82.36.460 82.36.470 82.36.475 82.36.480 82.36.485 82.36.490 Next
Last modified: April 7, 2009