Revised Code of Washington (RCW) (Last Updated: August 9, 2016) |
Title 82. EXCISE TAXES |
Chapter 82.42. Aircraft fuel tax. |
Section 82.42.230. Refunds.
Latest version.
- Any person who has purchased aircraft fuel on which tax has been paid may file a claim with the department for a refund of the tax for:(1) Aircraft fuel used in aircraft that both operate from a private, nonstate-funded airfield during at least ninety-five percent of the aircraft's normal use and are used principally for the application of pesticides, herbicides, or other agricultural chemicals;(2) Aircraft fuel used in the operation of aircraft for testing or experimental purposes; and(3) Aircraft fuel used in the operation of aircraft when the operation is for the training of crews in Washington state for purchasers of aircraft who are certified air carriers.NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.