82.04.4285 - Deductions -- Motor vehicle fuel and special fuel taxes.

Deductions — Motor vehicle fuel and special fuel taxes.

In computing tax there may be deducted from the measure of tax so much of the sale price of motor vehicle fuel as constitutes the amount of tax imposed by the state under chapters 82.36 and 82.38 RCW or the United States government, under 26 U.S.C., Subtitle D, chapters 31 and 32, upon the sale thereof.

[1998 c 176 § 3; 1980 c 37 § 6. Formerly RCW 82.04.430(5).]

Notes: Rules -- Findings -- Effective date -- 1998 c 176: See RCW 82.36.800, 82.36.900, and 82.36.901.

Intent -- 1980 c 37: See note following RCW 82.04.4281.