It is the purpose of this chapter to simplify the confusing, unnecessarily duplicative, and burdensome motor fuel use tax licensing, reporting, and remittance requirements imposed on motor carriers involved in interstate commerce by authorizing the state of Washington to participate in a multistate motor fuel tax agreement for the administration, collection, and enforcement of those states’ motor fuel use taxes.

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Terms Used In Washington Code 82.41.010

  • Agreement: means a motor fuel tax agreement under this chapter;
Washington Code 82.41.020
  • Motor fuel: means all combustible gases and liquids used for the generation of power for propulsion of motor vehicles;
  • Washington Code 82.41.020
  • State: means a state, territory, or possession of the United States, the District of Columbia, a foreign country, or a state or province of a foreign country;
  • Washington Code 82.41.020