Washington § 82.38.060 - Tax computation on mileage basis.

Full text of Washington Revised Code of Washington § 82.38.060 — Tax computation on mileage basis., with citation guidance and answers to common questions.

§ 82.38.060. Tax computation on mileage basis.

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.

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

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Frequently Asked Questions About Washington § 82.38.060

What does Revised Code of Washington § 82.38.060 cover?

Section 82.38.060 ("Tax computation on mileage basis.") 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 § 82.38.060?

A common citation format is "Revised Code of Washington § 82.38.060" (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 § 82.38.060 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.