Washington § 82.38.280 - State preempts tax field.

Full text of Washington Revised Code of Washington § 82.38.280 — State preempts tax field., with citation guidance and answers to common questions.

§ 82.38.280. State preempts tax field.

(1) The tax levied in this chapter is in lieu of any excise, privilege, or occupational tax upon the business of manufacturing, selling, or distributing fuel, and no city, town, county, township or other subdivision or municipal corporation of the state may levy or collect any excise tax upon or measured by the sale, receipt, distribution, or use of fuel, except as provided in chapter 82.80 RCW and RCW 82.47.020.
(2) This section does not apply to any tax imposed by the state.
[ 2013 c 225 s 128; 2010 c 106 s 231; 2003 c 350 s 6; 1991 c 173 s 5; 1990 c 42 s 205; 1979 ex.s. c 181 s 6; 1971 ex.s. c 175 s 29.]

Notes

Effective date—2013 c 225: See note following RCW 82.38.010.
Effective date—2010 c 106: See note following RCW 35.102.145.
Effective date—1991 c 173: See note following RCW 82.47.010.
Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.
Effective date—1979 ex.s. c 181: "This 1979 act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect July 1, 1979." [ 1979 ex.s. c 181 s 10.]

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Frequently Asked Questions About Washington § 82.38.280

What does Revised Code of Washington § 82.38.280 cover?

Section 82.38.280 ("State preempts tax field.") 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 § 82.38.280?

A common citation format is "Revised Code of Washington § 82.38.280" (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 § 82.38.280 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.