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RCW 82.42.020

Aircraft fuel tax imposed—Rate.

Applied in 1 court decision — leading case 103 Wash. 2d 581 - Boeing Co. v. Department of Licensing (1985)

Most recently applied in 103 Wash. 2d 581 - Boeing Co. v. Department of Licensing (January 1985)

2022 c 182 s 201; 2013 c 225 s 302; 2005 c 341 s 3; 2003 c 375 s 5; 1996 c 104 s 13; 1982 1st ex.s. c 25 s 2; 1969 ex.s. c 254 s 2; 1967 ex.s. c 10 s 2.

*** CHANGE IN 2026 *** (SEE 2711-S.SL) ***

There is levied upon every distributor of aircraft fuel, an excise tax at the rate of 18 cents on each gallon of aircraft fuel sold, delivered, or used in this state. There must be collected from every user of aircraft fuel either the use tax imposed by RCW 82.12.020 or the retail sales tax imposed by RCW 82.08.020. The taxes imposed by this chapter must be collected and paid to the state but once in respect to any aircraft fuel.

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