Source: https://app.leg.wa.gov/RCW/default.aspx?cite=82.23A&full=true
Timestamp: 2019-02-16 04:00:13
Document Index: 500297254

Matched Legal Cases: ['§ 14', '§ 17', '§ 18', '§ 1712', '§ 22', '§ 19', '§ 6', '§ 5', '§ 3', '§ 3']

Chapter 82.23A RCW: PETROLEUM PRODUCTS—UNDERGROUND STORAGE TANK PROGRAM FUNDING
RCWs > Title 82 > Chapter 82.23A
Chapter 82.23A RCW
PETROLEUM PRODUCTS—UNDERGROUND STORAGE TANK PROGRAM FUNDING
82.23A.005 Intent.
82.23A.010 Definitions.
82.23A.020 Tax imposed—Revenues to be deposited in the pollution liability insurance program trust account.
82.23A.030 Exemptions from tax.
82.23A.040 Credit authorized.
82.23A.050 Tax preferences—Expiration dates.
82.23A.900 Effective date—1989 c 383.
82.23A.902 Expiration of chapter.
82.23A.005
It is the intent of this chapter to impose a tax only once for each petroleum product possessed in this state and to tax the first possession of all petroleum products. This chapter is not intended to exempt any person from tax liability under any other law.
[ 1989 c 383 § 14.]
82.23A.010
82.23A.020
82.23A.030
Exemptions from tax. (Expires July 1, 2030.)
The following are exempt from the tax imposed in this chapter:
(1) Any successive possession of a previously taxed petroleum product. If tax due under this chapter has not been paid with respect to a petroleum product, the department may collect the tax from any person who has had possession of the petroleum product. If the tax is paid by any person other than the first person having taxable possession of a petroleum product, the amount of tax paid shall constitute a debt owed by the first person having taxable possession to the person who paid the tax.
(2) Any possession of a petroleum product by a natural person under circumstances where the substance is used, or is to be used, for a personal or domestic purpose (and not for any business purpose) by that person or a relative of, or person residing in the same dwelling as, that person.
(3) Persons or activities which the state is prohibited from taxing under the United States Constitution.
(4) Any persons possessing a petroleum product where such possession first occurred before July 1, 1989.
(5) Any possession of (a) natural gas, (b) petroleum coke, or (c) liquid fuel or fuel gas used in petroleum processing.
(6) Any possession of petroleum products that are exported for use or sale outside this state as fuel.
(7) Any possession of petroleum products packaged for sale to ultimate consumers.
[ 1989 c 383 § 17.]
82.23A.040
Credit authorized. (Expires July 1, 2030.)
(2) Credit shall be allowed, in accordance with rules of the department, against the taxes imposed in this chapter for any petroleum product tax paid to another state with respect to the same petroleum product. The amount of the credit shall not exceed the tax liability arising under this chapter with respect to that petroleum product. For the purpose of this subsection:
(a) "Petroleum product tax" means a tax:
(i) That is imposed on the act or privilege of possessing petroleum products, and that is not generally imposed on other activities or privileges; and
(ii) That is measured by the value of the petroleum product, in terms of wholesale value or other terms, and in the determination of which the deductions allowed would not constitute the tax an income tax or value added tax.
[ 1989 c 383 § 18.]
82.23A.050
[ 2013 2nd sp.s. c 13 § 1712.]
82.23A.900
Effective date—1989 c 383. (Expires July 1, 2030.)
This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately, except RCW 82.23A.005 through 82.23A.040 shall take effect July 1, 1989.
[ 1989 c 383 § 22.]
82.23A.902
This chapter expires July 1, 2030, coinciding with the expiration of chapter 70.148 RCW.
[ 2016 c 161 § 19; 2012 1st sp.s. c 3 § 6; 2006 c 276 § 5; 2000 c 16 § 3; 1996 c 88 § 3.]