RCW 82.38.032
Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements.
International fuel tax agreement licensees, or persons operating motor vehicles under other reciprocity agreements entered into with the state of Washington, are liable for and must pay the tax under RCW 82.38.030 to the department on fuel used to operate motor vehicles on the highways of this state. This provision does not apply if the tax under RCW 82.38.030 has previously been imposed and paid by the international fuel tax agreement licensee or if the use of such fuel is exempt from the tax under this chapter.
[ 2013 c 225 § 104; 2007 c 515 § 22; 1998 c 176 § 52.]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
Effective date—2007 c 515: See note following RCW 82.38.030.
Structure Revised Code of Washington
82.38.010 - Statement of purpose.
82.38.030 - Tax imposed—Rate—Incidence—Allocation of proceeds—Expiration of subsection.
82.38.031 - Tax imposed—Intent.
82.38.033 - Payment of tax by a nonlicensee.
82.38.050 - Tax liability on leased motor vehicles.
82.38.055 - Bonding requirements.
82.38.060 - Tax computation on mileage basis (as amended by 2013 c 23).
82.38.065 - Dyed special fuel use—Authorization, license required—Imposition of tax.
82.38.066 - Dyed special fuel—Requirements—Marking—Notice.
82.38.072 - Dyed special fuel—Penalties.
82.38.100 - Special fuel trip permits—Penalty—Fees.
82.38.120 - Issuance of license—Refusal.
82.38.140 - Fuel records—Reports—Inspection.
82.38.150 - Periodic tax reports—Forms—Filing—Time extensions during state of emergency.
82.38.160 - Computation and payment of tax—Remittance—Electronic funds transfer.
82.38.170 - Civil and statutory penalties and interest—Deficiency assessments.
82.38.180 - Refunds and credits.
82.38.183 - Refund to aeronautics account.
82.38.190 - Claim of refund or credit.
82.38.200 - Suits for recovery of taxes illegally or erroneously collected.
82.38.205 - Injunctions—Writs.
82.38.230 - Delinquency—Seizure and sale of property—Notice—Distribution of excess.
82.38.235 - Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.
82.38.245 - Bankruptcy proceedings—Notice.
82.38.260 - Administration and enforcement.
82.38.270 - Violations—Penalties.
82.38.275 - Investigatory power.
82.38.280 - State preempts tax field.
82.38.290 - Disposition of funds.
82.38.300 - Judicial review and appeals.
82.38.310 - Agreement with tribe for fuel taxes.
82.38.360 - Fuel tax evasion—Seizure and forfeiture.
82.38.365 - Fuel tax evasion—Forfeiture procedure.
82.38.370 - Fuel tax evasion—Forfeited property.
82.38.375 - Fuel tax evasion—Return of seized property.