82.04.4334 - Deductions -- Sale or distribution of biodiesel or E85 motor fuels. - Washington Statutes

Deductions — Sale or distribution of biodiesel or E85 motor fuels. (Expires July 1, 2015.)

(1) In computing tax there may be deducted from the measure of tax amounts received from the retail sale, or for the distribution, of:

     (a) Biodiesel fuel; or

     (b) E85 motor fuel.

     (2) For the purposes of this section and RCW 82.08.955 and 82.12.955, the following definitions apply:

     (a) "Biodiesel fuel" means a mono alkyl ester of long chain fatty acids derived from vegetable oils or animal fats for use in compression-ignition engines and that meets the requirements of the American society of testing and materials specification D 6751 in effect as of January 1, 2003.

     (b) "E85 motor fuel" means an alternative fuel that is a blend of ethanol and hydrocarbon of which the ethanol portion is nominally seventy-five to eighty-five percent denatured fuel ethanol by volume that complies with the most recent version of American society of testing and materials specification D 5798.

     (c) "Distribution" means any of the actions specified in RCW 82.36.020(2).

     (3) This section expires July 1, 2015.

[2007 c 309 § 3; 2003 c 63 § 1.]

Notes: Effective date -- 2003 c 63: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2003." [2003 c 63 § 4.]