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Code · Washington · Title 82 — Excise Taxes · Chapter 82.42

RCW 82.42.230

130 words·~1 min read·/wa/title-82/chapter-82-42/82-42-230·

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

Any person who has purchased aircraft fuel on which tax has been paid may file a claim with the department for a refund of the tax for:
(1)Aircraft fuel used in aircraft that both operate from a private, nonstate-funded airfield during at least ninety-five percent of the aircraft's normal use and are used principally for the application of pesticides, herbicides, or other agricultural chemicals;
(2)Aircraft fuel used in the operation of aircraft for testing or experimental purposes; and
(3)Aircraft fuel used in the operation of aircraft when the operation is for the training of crews in Washington state for purchasers of aircraft who are certified air carriers.
[ 2013 c 225 s 417 .]
Notes:
Effective date — 2013 c 225: See note following RCW 82.38.010 .
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