Washington § 82.38.060 Tax computation on mileage basis.

Washington Statutes

§ 82.38.060 — Tax computation on mileage basis.

Washington § 82.38.060

Title 82EXCISE TAXES

Ch. 82.38FUEL TAX ACT

This text of Washington § 82.38.060 (Tax computation on mileage basis.) 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 § 82.38.060 (2026).

Text

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.

Explanatory statement — 2023 c 470: See note following RCW 10.99.030 .

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

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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.

Explanatory statement — 2023 c 470: See note following RCW 10.99.030 .

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