82.36.028 - Tax liability -- Reciprocity agreements.

Tax liability — Reciprocity agreements.

International fuel tax agreement licensees, or persons operating motor vehicles under other reciprocity agreements entered into with the state of Washington, are liable for and must pay the tax under RCW 82.36.020 to the department on motor vehicle fuel used to operate motor vehicles on the highways of this state. This provision does not apply if the tax under RCW 82.36.020 has previously been imposed and paid by the international fuel tax agreement licensee or if the use of such fuel is exempt from the tax under this chapter.

[2007 c 515 § 5.]

Notes: Severability -- Effective date -- 2007 c 515: See notes following RCW 82.36.010.