RCW 82.23B.030
Exemption.
The taxes imposed under this chapter only apply to the first receipt of crude oil or petroleum products at a marine or bulk oil terminal in this state and not to the later transporting and subsequent receipt of the same oil or petroleum product, whether in the form originally received at a marine or bulk oil terminal in this state or after refining or other processing.
[ 2015 c 274 § 15; 1992 c 73 § 9; 1991 c 200 § 803.]
NOTES:
Effective date—2015 c 274: See note following RCW 90.56.005.
Structure Revised Code of Washington
Chapter 82.23B - Oil Spill Response Tax.
82.23B.020 - Oil spill response tax—Oil spill administration tax.
82.23B.025 - Tax preferences—Expiration dates.
82.23B.040 - Credit—Crude oil or petroleum exported or sold for export.
82.23B.060 - Imposition of taxes.
82.23B.900 - Effective dates—1991 c 200.