Wash. Rev. Code » Title 82 · Chapter 82.38
Revised Code of Washington

Wash. Rev. Code § 82.38.060 (2026)

Tax computation on mileage basis

✓ current as of May 2026
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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.
[ 2023 c 470 s 1020. Prior: 2013 c 225 s 107; 2013 c 23 s 332; 1996 c 90 s 1; 1989 c 142 s 1; 1971 ex.s. c 175 s 7.]

Notes:

Explanatory statement—2023 c 470: See note following RCW 10.99.030.
Effective date—2013 c 225: See note following RCW 82.38.010.
Notes of Decisions
Cited in 1 case, 1995–1995 · leading case: Sunrise Express, Inc. v. Dep't of Licensing, 892 P.2d 1108 (Wash. Ct. App. 1995).
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Sunrise Express, Inc. v. Dep't of Licensing, 892 P.2d 1108 (Wash. Ct. App. 1995). · cites it 10× “See RCW 82.38.060. Based on the total mileage submitted by Sunrise, the Department concluded that Sunrise owed $15,225.”
Wash. Rev. Code § 82.38.060(1): 1 case
Sunrise Express, Inc. v. Dep't of Licensing, 892 P.2d 1108 (Wash. Ct. App. 1995). “See RCW 82.38.060. Based on the total mileage submitted by Sunrise, the Department concluded that Sunrise owed $15,225.”
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