Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.38 Special Fuel Tax Act

  • 82.38.010 Statement of purpose
    The purpose of this chapter is to supplement the Motor Vehicle Fuel Tax Act, chapter 82.36 RCW, by imposing a tax upon all fuels not ...
  • 82.38.020 Definitions
    The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Blended special fuel" means a mixture of undyed diesel ...
  • 82.38.030 Tax imposed -- Rate -- Incidence -- Allocation of proceeds -- Expiration of subsection
    (1) There is hereby levied and imposed upon special fuel licensees, other than special fuel distributors, a tax at the rate of twenty-three cents per ...
  • 82.38.031 Tax imposed -- Intent
    It is the intent and purpose of this chapter that the tax shall be imposed at the time and place of the first taxable event ...
  • 82.38.032 Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements
    International fuel tax agreement licensees, or persons operating motor vehicles under other reciprocity agreements entered into with the state of Washington, are liable for and ...
  • 82.38.035 Tax liability
    (1) A licensed supplier shall be liable for and pay tax on special fuel to the department as provided in RCW 82.38.030(7)(a). On a two-party ...
  • 82.38.045 Liability of terminal operator for remittance
    A terminal operator is jointly and severally liable for remitting the tax imposed under RCW 82.38.030 if, at the time of removal: (1) The position ...
  • 82.38.047 Liability of terminal operator for taxes when documentation incorrectly indicates internal revenue service compliance
    A terminal operator is jointly and severally liable for remitting the tax imposed under RCW 82.38.030 if, in connection with the removal of special fuel ...
  • 82.38.050 Tax liability on leased motor vehicles
    A lessor who is engaged regularly in the business of leasing or renting for compensation motor vehicles and equipment he owns without drivers to carriers ...
  • 82.38.060 Tax computation on mileage basis
    In the event the tax on special fuel imported into this state in the fuel supply tanks of motor vehicles for taxable use on Washington ...
  • 82.38.065 Dyed special fuel use -- Authorization, license required -- Imposition of tax
    A person may operate or maintain a licensed or required to be licensed motor vehicle with dyed special fuel in the fuel supply tank only ...
  • 82.38.066 Dyed special fuel -- Requirements -- Marking -- Notice
    (1) Special fuel that is dyed satisfies the dyeing requirements of this chapter if it meets the dyeing requirements of the internal revenue service, including, ...
  • 82.38.075 Natural gas, propane -- Annual license fee in lieu of special fuel tax for use in motor vehicles -- Schedule -- Decal or other identifying device
    In order to encourage the use of nonpolluting fuels, an annual license fee in lieu of the tax imposed by RCW 82.38.030 shall be imposed ...
  • 82.38.080 Exemptions
    (1) There is exempted from the tax imposed by this chapter, the use of fuel for: (a) Street and highway construction and maintenance purposes in ...
  • 82.38.090 Penalty for acting without license -- Separate licenses for separate activities -- Interstate commerce -- Exception
    (1) It shall be unlawful for any person to engage in business in this state as any of the following unless the person is the ...
  • 82.38.100 Trip permits -- Fees -- Tax -- Distributions
    (1) Any special fuel user operating a motor vehicle into this state for commercial purposes may make application for a trip permit that shall be ...
  • 82.38.110 Application for license -- Federal certificate of registry -- Investigation -- Fee -- Penalty for false statement -- Bond or security
    (1) Application for a license issued under this chapter shall be made to the department. The application shall be filed upon a form prepared and ...
  • 82.38.120 Issuance of license -- Refusal -- Inspection of records -- Posting -- Display -- Duration -- Transferability
    Upon receipt and approval of an application and bond, if required, the department shall issue a license to the applicant. However, the department may refuse ...
  • 82.38.130 Revocation, suspension, cancellation, and surrender of license -- Notice -- Bond release, discharge -- New or additional bond or surety
    The department may revoke the license of any licensee for any of the grounds constituting cause for denial of a license set forth in RCW ...
  • 82.38.140 Special fuel records -- Reports -- Inspection
    (1) Every licensee and every person importing, manufacturing, refining, transporting, blending, or storing special fuel in this state shall keep for a period of not ...
  • 82.38.150 Periodic tax reports -- Forms -- Filing -- Time extensions during state of emergency
    (1) For the purpose of determining the amount of liability for the tax herein imposed, and to periodically update license information, each licensee, other than ...
  • 82.38.160 Computation and payment of tax -- Remittance -- Electronic funds transfer
    (1) The tax imposed by this chapter shall be computed by multiplying the tax rate per gallon provided in this chapter by the number of ...
  • 82.38.170 Civil and statutory penalties and interest -- Deficiency assessments
    (1) If any licensee fails to pay any taxes collected or due the state of Washington within the time prescribed by RCW 82.38.150 and 82.38.160, ...
  • 82.38.180 Refunds and credits
    Any person who has purchased special fuel on which tax has been paid may file a claim with the department for a refund of the ...
  • 82.38.190 Claim of refund or credit
    (1) Claims under RCW 82.38.180 shall be filed with the department on forms prescribed by the department and shall show the date of filing and ...
  • 82.38.200 Suits for recovery of taxes illegally or erroneously collected
    (1) No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been overpaid under RCW 82.38.180 ...
  • 82.38.210 Tax lien -- Filing
    If any licensee liable for the remittance of tax imposed by this chapter fails to pay the same, the amount thereof, including any interest, penalty, ...
  • 82.38.220 Delinquency -- Notice to debtors -- Transfer or disposition of property, credits, or debts prohibited -- Lien -- Answer
    In the event any licensee is delinquent in the payment of any obligation imposed under this chapter, the department may give notice of the amount ...
  • 82.38.230 Delinquency -- Seizure and sale of property -- Notice -- Distribution of excess
    Whenever any licensee is delinquent in the payment of any obligation imposed hereunder, and such delinquency continues after notice and demand for payment by the ...
  • 82.38.235 Assessments -- Warrant -- Lien -- Filing fee -- Writs of execution and garnishment
    Whenever any assessment shall have become final in accordance with the provisions of this chapter, the department may file with the clerk of any county ...
  • 82.38.240 Delinquency -- Collection by civil action -- Certificate
    Whenever any licensee is delinquent in the payment of any obligation hereunder the department may transmit notice of such delinquency to the attorney general who ...
  • 82.38.245 Bankruptcy proceedings -- Notice
    A special fuel licensee, who files or against whom is filed a petition in bankruptcy, shall, within ten days of the filing, notify the department ...
  • 82.38.250 Remedies cumulative
    The foregoing remedies of the state in this chapter shall be cumulative and no action taken by the department shall be construed to be an ...
  • 82.38.260 Administration and enforcement
    The department shall enforce the provisions of this chapter, and may prescribe, adopt, and enforce reasonable rules and regulations relating to the administration and enforcement ...
  • 82.38.265 Administration, collection, and enforcement of taxes pursuant to chapter 82.41 RCW
    For the purposes of administration, collection, and enforcement of taxes imposed under this chapter, pursuant to an agreement under chapter 82.41 RCW, chapter 82.41 RCW ...
  • 82.38.270 Violations -- Penalties
    (1) It is unlawful for a person or corporation to: (a) Have dyed diesel in the fuel supply tank of a vehicle that is licensed ...
  • 82.38.275 Investigatory power
    The department may initiate and conduct investigations as may be reasonably necessary to establish the existence of any alleged violations of or noncompliance with the ...
  • 82.38.280 State preempts tax field
    The tax levied in this chapter is in lieu of any excise, privilege, or occupational tax upon the business of manufacturing, selling, or distributing special ...
  • 82.38.290 Disposition of funds
    All taxes, interest and penalties collected under this chapter shall be credited and deposited in the same manner as are motor vehicle fuel taxes collected ...
  • 82.38.300 Judicial review and appeals
    Judicial review and appeals shall be governed by the Administrative Procedure Act, chapter 34.05 RCW.[1971 ex.s. c 175 § 31.] ...
  • 82.38.310 Agreement with tribe for fuel taxes
    (1) The governor may enter into an agreement with any federally recognized Indian tribe located on a reservation within this state regarding special fuel taxes ...
  • 82.38.320 Bulk storage of special fuel by international fuel tax agreement licensee -- Authorization to pay tax at time of filing tax return -- Schedule -- Report -- Exemptions
    (1) An international fuel tax agreement licensee who meets the qualifications in subsection (2) of this section may be given special authorization by the department ...
  • 82.38.350 Fuel tax cooperative agreement
    The department of licensing may enter into a fuel tax cooperative agreement with another state or Canadian province for the administration, collection, and enforcement of ...
  • 82.38.360 Fuel tax evasion -- Seizure and forfeiture
    (1) The following are subject to seizure and forfeiture: (a) Special fuel imported into this state by a person not licensed in this state in ...
  • 82.38.365 Fuel tax evasion -- Forfeiture procedure
    In all cases of seizure of property made subject to forfeiture under this chapter, the state patrol shall proceed as follows: (1) Forfeiture is deemed ...
  • 82.38.370 Fuel tax evasion -- Forfeited property
    When property is forfeited under this chapter, the state patrol or the department may use the proceeds of the sale and all moneys forfeited for ...
  • 82.38.375 Fuel tax evasion -- Return of seized property
    (1) The state patrol and the department may return property seized and proceeds from the sale of fuel under this chapter when it is shown ...
  • 82.38.380 Fuel tax evasion -- Search and seizure
    When the state patrol has good reason to believe that special fuel is being unlawfully imported, kept, sold, offered for sale, blended, or manufactured in ...
  • 82.38.385 Rules
    The department and the state patrol shall adopt rules necessary to implement RCW 82.38.360 through 82.38.380.[2003 c 358 § 12.]Notes:      Captions not law -- Severability ...
  • 82.38.800 Rules -- 1998 c 176
    See RCW 82.36.800. ...
  • 82.38.900 Section captions
    All section captions used in this chapter do not constitute any part of the law.[1971 ex.s. c 175 § 32.] ...
  • 82.38.910 Short title
    This chapter may be cited as the "Special Fuel Tax Act".[1971 ex.s. c 175 § 1.] ...
  • 82.38.920 Severability -- 1971 ex.s. c 175
    If any provision of this 1971 act, or its application to any person or circumstance is held invalid, the remainder of the act, or the ...
  • 82.38.930 Effective date -- 1971 ex.s. c 175
    The effective date of this Special Fuel Tax Act is January 1, 1972.[1971 ex.s. c 175 § 36.] ...
  • 82.38.940 Findings -- 1998 c 176
    See RCW 82.36.900. ...
  • 82.38.941 Effective date -- 1998 c 176
    See RCW 82.36.901. ...

Last modified: April 7, 2009