Washington § 82.38.050 Tax liability on leased motor vehicles.

Washington Statutes

§ 82.38.050 — Tax liability on leased motor vehicles.

Washington § 82.38.050

Title 82EXCISE TAXES

Ch. 82.38FUEL TAX ACT

This text of Washington § 82.38.050 (Tax liability on leased motor vehicles.) 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 § 82.38.050 (2026).

Text

(1)A lessor leasing motor vehicles without drivers to lessees for interstate operation, may be the fuel user when the lessor supplies or pays for the fuel consumed in the motor vehicles. Any lessee may exclude motor vehicles from reports and liabilities pursuant to this chapter, but only if the excluded motor vehicles have been leased from a lessor holding a valid international fuel tax agreement license.

(2)The lessor is responsible for fuel tax licensing and reporting for the operation of motor vehicles leased for less than thirty days. 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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(1) A lessor leasing motor vehicles without drivers to lessees for interstate operation, may be the fuel user when the lessor supplies or pays for the fuel consumed in the motor vehicles. Any lessee may exclude motor vehicles from reports and liabilities pursuant to this chapter, but only if the excluded motor vehicles have been leased from a lessor holding a valid international fuel tax agreement license.

(2) The lessor is responsible for fuel tax licensing and reporting for the operation of motor vehicles leased for less than thirty days.

Effective date — 2013 c 225: See note following RCW 82.38.010 .

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