RCW 82.38.060
Tax computation on mileage basis (as amended by 2013 c 23).
In the event the tax on special fuel imported into this state in the fuel supply tanks of motor vehicles for taxable use on Washington highways can be more accurately determined on a mileage basis, the department is authorized to approve and adopt such basis. When a special fuel user imports special fuel into or exports special fuel from the state of Washington in the fuel supply tanks of motor vehicles, the amount of special fuel consumed in such vehicles on Washington highways shall be deemed to be such proportion of the total amount of such special fuel consumed in his or her entire operations within and without this state as the total number of miles traveled on the public highways within this state bears to the total number of miles traveled within and without the state. The department may also adopt such mileage basis for determining the taxable use of special fuel used in motor vehicles which travel regularly over prescribed courses on and off the highways within the state of Washington. In the absence of records showing the number of miles actually operated per gallon of special fuel consumed, fuel consumption shall be calculated at the rate of one gallon for every: (1) Four miles traveled by vehicles over forty thousand pounds gross vehicle weight; (2) seven miles traveled by vehicles twelve thousand one to forty thousand pounds gross vehicle weight; (3) ten miles traveled by vehicles six thousand one to twelve thousand pounds gross vehicle weight; and (4) sixteen miles traveled by vehicles six thousand pounds or less gross vehicle weight.
[ 2013 c 23 § 332; 1996 c 90 § 1; 1989 c 142 § 1; 1971 ex.s. c 175 § 7.]
((In the event the tax on special fuel imported into this state in the fuel supply tanks of motor vehicles for taxable use on Washington highways can be more accurately determined on a mileage basis the department is authorized to approve and adopt such basis. When a special fuel user imports special fuel into or exports special fuel from the state of Washington in the fuel supply tanks of motor vehicles, the amount of special fuel consumed in such vehicles on Washington highways shall be deemed to be such proportion of the total amount of such special fuel consumed in his entire operations within and without this state as the total number of miles traveled on the public highways within this state bears to the total number of miles traveled within and without the state. The department may also adopt such mileage basis for determining the taxable use of special fuel used in motor vehicles which travel regularly over prescribed courses on and off the highways within the state of Washington. In the absence of records showing the number of miles actually operated per gallon of special fuel consumed, fuel consumption shall be calculated at the rate of one gallon for every: (1) Four miles traveled by vehicles over forty thousand pounds gross vehicle weight; (2) seven miles traveled by vehicles twelve thousand one to forty thousand pounds gross vehicle weight; (3) ten miles traveled by vehicles six thousand one to twelve thousand pounds gross vehicle weight; and (4) sixteen miles traveled by vehicles six thousand pounds or less gross vehicle weight)) If tax on fuel placed in the fuel supply tanks of motor vehicles for taxable use on Washington highways can be more accurately determined on a mileage basis the department is authorized to adopt such basis. In the absence of records showing the number of miles actually operated per gallon of fuel consumed, fuel consumption must be calculated by the department.
[ 2013 c 225 § 107; 1996 c 90 § 1; 1989 c 142 § 1; 1971 ex.s. c 175 § 7.]
NOTES:
Reviser's note: RCW 82.38.060 was amended twice during the 2013 legislative session, each without reference to the other. For rule of construction concerning sections amended more than once during the same legislative session, see RCW 1.12.025.
Effective date—2013 c 225: See note following RCW 82.38.010.
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.