Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1962 NO. 89 >

(1) The fact that motor vehicle fuel is sold to Makah Indians for use at their Neah Bay reservation does not prevent the application of the motor vehicle fuel tax (chapter 82.36 RCW). (2) When motor vehicle fuel is used for marine use, the motor vehicle fuel tax is either inapplicable or refundable depending upon the mode of delivery to the vessel in which the fuel is used and the person making the delivery.