Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.23B Oil Spill Response Tax

• 82.23B.010 Definitions
  Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter. (1) "Barrel" means a unit of measurement of volume equal ...
• 82.23B.020 Oil spill response tax -- Oil spill administration tax
  (1) An oil spill response tax is imposed on the privilege of receiving crude oil or petroleum products at a marine terminal within this state ...
• 82.23B.030 Exemption
  The taxes imposed under this chapter shall only apply to the first receipt of crude oil or petroleum products at a marine terminal in this ...
• 82.23B.040 Credit -- Crude oil or petroleum exported or sold for export
  Credit shall be allowed against the taxes imposed under this chapter for any crude oil or petroleum products received at a marine terminal and subsequently ...
• 82.23B.045 Refund or credit -- Petroleum products used by consumers for nonfuel purpose or used in manufacture of nonfuel item
  (1) Any person having paid the tax imposed by this chapter who uses petroleum products as a consumer for a purpose other than as a ...
• 82.23B.050 Rules
  The department shall adopt such rules as may be necessary to enforce and administer the provisions of this chapter. Chapter 82.32 RCW applies to the ...
• 82.23B.060 Imposition of taxes
  The taxes imposed in this chapter shall take effect October 1, 1991.[1991 c 200 § 809.] ...
• 82.23B.900 Effective dates -- Severability -- 1991 c 200
  See RCW 90.56.901 and 90.56.904. ...
• 82.23B.901 Savings -- 1992 c 73
  The amendment of RCW 82.23B.010, 82.23B.020, 82.23B.030, and 82.23B.040 by chapter 73, Laws of 1992, shall not be construed as affecting any existing right acquired ...
• 82.23B.902 Effective dates -- 1992 c 73
  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 ...

Last modified: April 7, 2009