Wash. Rev. Code § 82.47.010
Definitions
For purposes of this chapter, unless the context clearly requires otherwise, "fuel," "motor vehicle fuel," "special fuel," and "motor vehicle" have the meaning given in RCW 82.38.020.
Revised Code of Washington Chapter 82.47 — Border Area Motor Vehicle Fuel and Special Fuel Tax
Washington · statute · Wash. Rev. Code ch. 82.47 · 3 active provisions
Wash. Rev. Code § 82.47.020
Tax authority
(1) The legislative authority of a border area jurisdiction may, by resolution for the purposes authorized in this chapter and by approval of a majority of the registered voters of the jurisdiction voting on the proposition at a general or special election, fix and impose an excise tax on the retail sale of motor vehic…
Wash. Rev. Code § 82.47.030
Proceeds
The entire proceeds of the tax imposed under this chapter, less refunds authorized by the resolution imposing such tax and less amounts deducted by the border area jurisdiction for administration and collection expenses, shall be used solely for the purposes of border area jurisdiction street maintenance and constructi…