RCW 82.04.433

Deductions—Sales of fuel for consumption outside United States' waters by vessels in foreign commerce.

Applied in 3 court decisions — leading case Tesoro Refining & Marketing Co. v. Department of Revenue (2012)

Most recently applied in Tesoro Refining & Marketing Co. v. Department of Revenue (January 2012)

2009 c 494 s 2; 1985 c 471 s 16.

(1) In computing tax there may be deducted from the measure of tax imposed under RCW 82.04.250 and 82.04.270 amounts derived from sales of fuel for consumption outside the territorial waters of the United States, by vessels used primarily in foreign commerce.

(2) The deduction in subsection (1) of this section does not apply with respect to the tax imposed under RCW 82.04.240, whether the value of the fuel under that tax is measured by the gross proceeds derived from the sale thereof or otherwise under RCW 82.04.450.

Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.