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Code · Washington · Title 82 — Excise Taxes · Chapter 82.38

RCW 82.38.060

125 words·~1 min read·/wa/title-82/chapter-82-38/82-38-060·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

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.
[ 2023 c 470 s 1020 . Prior: 2013 c 225 s 107 ; 2013 c 23 s 332 ; 1996 c 90 s 1 ; 1989 c 142 s 1 ; 1971 ex.s. c 175 s 7 .]
Notes:
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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