Motor vehicles owned and operated by any code city are exempt from the provisions of chapter 81.80 RCW, except where specifically otherwise provided. Urban passenger transportation systems must receive a refund of the amount of the motor vehicle fuel tax paid on each gallon of motor vehicle fuel used in such systems to the extent authorized by chapter 82.38 RCW. Notwithstanding any provision of the law to the contrary, every urban passenger transportation system as defined in RCW 82.38.080 are exempt from the provisions of chapter 82.38 RCW which requires the payment of use fuel taxes.

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