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These documents are currently being revised to incorporate the changes made during the 2024 Legislative Session. Please consult the Sections Affected Table for changes made during the 2024 Legislative Session.

Chapter 82.23B RCW

OIL SPILL RESPONSE TAX

Sections

HTMLPDF 82.23B.010Definitions.
HTMLPDF 82.23B.020Oil spill response tax—Oil spill administration tax.
HTMLPDF 82.23B.025Tax preferences—Expiration dates.
HTMLPDF 82.23B.030Exemption.
HTMLPDF 82.23B.040Credit—Crude oil or petroleum exported or sold for export.
HTMLPDF 82.23B.045Refund or credit—Petroleum products used by consumers for nonfuel purpose or used in manufacture of nonfuel item.
HTMLPDF 82.23B.050Rules.
HTMLPDF 82.23B.060Imposition of taxes.
HTMLPDF 82.23B.900Effective dates—1991 c 200.
HTMLPDF 82.23B.901Savings—1992 c 73.
HTMLPDF 82.23B.902Effective dates—1992 c 73.
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