3.32.040 Credits:
This section is included in your selections.
There shall be a credit against the tax levied under this section in an amount equal to any tax paid by:
A. The person who sold the gas to the consumer when that tax is a gross receipts tax similar to that imposed pursuant to RCW 35.21.870 by another state with respect to the gas for which a credit is sought under this subsection; or
B. The person consuming the gas upon which a use tax similar to the tax imposed by this section was paid to another state with respect to the gas for which a credit is sought under this subsection. (Ord. 1441, 1990)