Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.23A Petroleum Products -- Underground Storage Tank Program Funding

• 82.23A.005 Intent
  It is the intent of this chapter to impose a tax only once for each petroleum product possessed in this state and to tax the ...
• 82.23A.010 Definitions
  Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter. (1) "Petroleum product" means plant condensate, lubricating oil, gasoline, aviation ...
• 82.23A.020 Tax imposed -- Revenue to be used for underground petroleum storage tank programs
  (1) A tax is imposed on the privilege of possession of petroleum products in this state. The rate of the tax shall be fifty one-hundredths ...
• 82.23A.030 Exemptions from tax
  The following are exempt from the tax imposed in this chapter: (1) Any successive possession of a previously taxed petroleum product. If tax due under ...
• 82.23A.040 Credit authorized
  (1) Credit shall be allowed in accordance with rules of the department of revenue for taxes paid under this chapter with respect to fuel carried ...
• 82.23A.900 Effective date -- 1989 c 383
  This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public ...
• 82.23A.901 Severability -- 1989 c 383
  See RCW 70.148.901. ...
• 82.23A.902 Expiration date -- 1996 c 88
  This chapter shall expire on June 1, 2013, coinciding with the expiration of chapter 70.148 RCW.[2006 c 276 § 5; 2000 c 16 § 3; ...

Last modified: April 7, 2009