If tax on fuel placed in the fuel supply tanks of motor vehicles for taxable use on Washington highways can be more accurately determined on a mileage basis the department is authorized to adopt such basis. In the absence of records showing the number of miles actually operated per gallon of fuel consumed, fuel consumption must be calculated by the department.
RCW 82.38.060
Tax computation on mileage basis.
Applied in 1 court decision — leading case Sunrise Express, Inc. v. Department of Licensing (1995)
Most recently applied in Sunrise Express, Inc. v. Department of Licensing (April 1995)
2023 c 470 s 1020
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.