The taxes imposed under this chapter shall only apply to the first receipt of crude oil or petroleum products at a marine terminal in this state and not to the later transporting and subsequent receipt of the same oil or petroleum product, whether in the form originally received at a marine terminal in this state or after refining or other processing.

[1992 c 73 § 9; 1991 c 200 § 803.]

NOTES:

     Severability -- 1992 c 73: See RCW 90.56.905.