Wash. Rev. Code § 82.38.060

Current through Chapter 376 of the 2024 Regular Session

Section 82.38.060 - Tax computation on mileage basis

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.

RCW 82.38.060

Amended by 2023 c 470,§ 1020, eff. 7/23/2023.

Amended by 2013 c 225,§ 107, eff. 7/1/2016.

Amended by 2013 c 23,§ 332, eff. 7/28/2013.

1996 c 90 § 1; 1989 c 142 § 1; 1971 ex.s. c 175 § 7.

See 2015 c 228, § 40.

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

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