Revised Code of Washington

Wash. Rev. Code § 82.38.010 (2026)

Statement of purpose

✓ current as of May 2026

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The purpose of this chapter is to impose a tax upon fuels used for the propulsion of motor vehicles upon the highways of this state.

[ 2013 c 225 s 101; 1979 c 40 s 1; 1971 ex.s. c 175 s 2.]

Notes:

Effective date—2015 c 228; 2013 c 225: "Section 110, chapter 225, Laws of 2013 takes effect July 1, 2015. Sections 101 through 109, 111 through 304, and 306 through 647, chapter 225, Laws of 2013 take effect July 1, 2016." [ 2015 c 228 s 40; 2013 c 225 s 650.]

Notes of Decisions

Cited in 2 cases, 1997–2005 · leading case: Tiger Oil Corp. v. Dep't of Licensing, 946 P.2d 1235 (Wash. Ct. App. 1997).

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Tiger Oil Corp. v. Dep't of Licensing, 946 P.2d 1235 (Wash. Ct. App. 1997). “A special fuel dealer is "any person engaged in the business of delivering special fuel” to special fuel users.”

Nor-Pac Enter., Inc. v. Dep't of Licensing, 119 P.3d 889 (Wash. Ct. App. 2005). “RCW 82.38.010. RCW 82.38.180 sets out refunds and credits available under SFTA: Any person who has paid a special fuel tax either directly or to the vendor from whom it was purchased may file a claim with the department for a refund of the tax so paid and shall be reimbursed and…”

Annotations are extracted automatically from the opinions in the Syfert caselaw corpus and ranked by authority, recency, and treatment. Dots show Syfertize treatment of the citing case itself.