Washington § 82.38.031 Tax imposed—Intent.

Washington Statutes

§ 82.38.031 — Tax imposed—Intent.

Washington § 82.38.031

Title 82EXCISE TAXES

Ch. 82.38FUEL TAX ACT

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Bluebook

Wash. Rev. Code § 82.38.031 (2026).

Text

It is the intent and purpose of this chapter that the tax shall be imposed at the time and place of the first taxable event and upon the first taxable person within this state. Any person whose activities would otherwise require payment of the tax imposed by RCW 82.38.030 but who is exempt from the tax nevertheless has a precollection obligation for the tax that must be imposed on the first taxable event within this state. Failure to pay the tax with respect to a taxable event shall not prevent tax liability from arising by reason of a subsequent taxable event.

Effective date — 2007 c 515: See note following RCW 82.38.030 .

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It is the intent and purpose of this chapter that the tax shall be imposed at the time and place of the first taxable event and upon the first taxable person within this state. Any person whose activities would otherwise require payment of the tax imposed by RCW 82.38.030 but who is exempt from the tax nevertheless has a precollection obligation for the tax that must be imposed on the first taxable event within this state. Failure to pay the tax with respect to a taxable event shall not prevent tax liability from arising by reason of a subsequent taxable event.

Effective date — 2007 c 515: See note following RCW 82.38.030 .