Washington Statutes
§ 82.38.032 — Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements.
Washington § 82.38.032
This text of Washington § 82.38.032 (Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Wash. Rev. Code § 82.38.032 (2026).
Text
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.
Effective date — 2013 c 225: See note following RCW 82.38.010 .
Effective date — 2007 c 515: See note following RCW 82.38.030 .
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Related
§ 82.38.030
Washington § 82.38.030
§ 82.38.010
Washington § 82.38.010
Legislative History
[2013 c 225 s 104;2007 c 515 s 22;1998 c 176 s 52.]
Nearby Sections
15
§ 82.01.050
Department established—Director of revenue.§ 82.02.010
Definitions.§ 82.02.030
Additional tax rates.§ 82.02.050
Impact fees—Intent—Limitations.§ 82.02.080
Impact fees—Refunds.Cite This Page — Counsel Stack
Bluebook (online)
Washington § 82.38.032, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.38.032.