Washington § 82.38.050 - Tax liability on leased motor vehicles.

Full text of Washington Revised Code of Washington § 82.38.050 — Tax liability on leased motor vehicles., with citation guidance and answers to common questions.

§ 82.38.050. Tax liability on leased motor vehicles.

(1) A lessor leasing motor vehicles without drivers to lessees for interstate operation, may be the fuel user when the lessor supplies or pays for the fuel consumed in the motor vehicles. Any lessee may exclude motor vehicles from reports and liabilities pursuant to this chapter, but only if the excluded motor vehicles have been leased from a lessor holding a valid international fuel tax agreement license.
(2) The lessor is responsible for fuel tax licensing and reporting for the operation of motor vehicles leased for less than thirty days.
[ 2013 c 225 s 106; 2007 c 515 s 24; 1990 c 250 s 82; 1983 c 242 s 1; 1971 ex.s. c 175 s 6.]

Notes

Effective date—2013 c 225: See note following RCW 82.38.010.
Effective date—2007 c 515: See note following RCW 82.38.030.

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

Related Washington Legal Topics

Frequently Asked Questions About Washington § 82.38.050

What does Revised Code of Washington § 82.38.050 cover?

Section 82.38.050 ("Tax liability on leased motor vehicles.") 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 § 82.38.050?

A common citation format is "Revised Code of Washington § 82.38.050" (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 § 82.38.050 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.