Washington § 82.04.4285 - Deductions — Motor vehicle fuel and special fuel taxes.

Full text of Washington Revised Code of Washington § 82.04.4285 — Deductions — Motor vehicle fuel and special fuel taxes., with citation guidance and answers to common questions.

§ 82.04.4285. Deductions — Motor vehicle fuel and special fuel taxes.

In computing tax there may be deducted from the measure of tax so much of the sale price of fuel as constitutes the amount of tax imposed by the state under chapter 82.38 RCW or the United States government, under 26 U.S.C., Subtitle D, chapters 31 and 32, upon the sale thereof.
[ 2013 c 225 s 639; 1998 c 176 s 3; 1980 c 37 s 6. Formerly RCW 82.04.430(5).]

Notes

Effective date—2013 c 225: See note following RCW 82.38.010.
Intent—1980 c 37: See note following RCW 82.04.4281.

Source: official Washington text · Last verified 2026-08-27

Related Washington Legal Topics

Frequently Asked Questions About Washington § 82.04.4285

What does Revised Code of Washington § 82.04.4285 cover?

Section 82.04.4285 ("Deductions — Motor vehicle fuel and special fuel taxes.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 82.04.4285?

A common citation format is "Revised Code of Washington § 82.04.4285" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 82.04.4285 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.