Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.36 Motor Vehicle Fuel Tax

82.36.010 Definitions
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Blended fuel" means a mixture of motor vehicle fuel ...

82.36.020 Tax levied and imposed -- Rate to be computed -- Incidence -- Distribution
(1) There is hereby levied and imposed upon motor vehicle fuel licensees, other than motor vehicle fuel distributors, a tax at the rate computed in ...

82.36.022 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 ...

82.36.025 Motor vehicle fuel tax rate -- Expiration of subsection
(1) A motor vehicle fuel tax rate of twenty-three cents per gallon on motor vehicle fuel shall be imposed on motor vehicle fuel licensees, other ...

82.36.026 Tax liability -- General
(1) A licensed supplier shall be liable for and pay tax to the department as provided in RCW 82.36.020. On a two-party exchange, or buy-sell ...

82.36.027 Tax liability of terminal operator
A terminal operator is jointly and severally liable for payment of the tax imposed under RCW 82.36.020(1) if, at the time of removal: (1) The ...

82.36.028 Tax liability -- 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 ...

82.36.029 Deductions -- Handling losses -- Reports
Upon the taxable removal of motor vehicle fuel, the licensee who acquired or removed the motor vehicle fuel, other than a motor vehicle fuel exporter, ...

82.36.031 Periodic tax reports -- Forms--Filing -- Time extensions during state of emergency
(1) For the purpose of determining the amount of liability for the tax imposed under this chapter, and to periodically update license information, each licensee, ...

82.36.032 Penalty for filing fraudulent tax report
If any licensee files a fraudulent tax report with intent to evade the tax imposed by this chapter, there shall be added to the amount ...

82.36.035 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 ...

82.36.040 Payment of tax -- Penalty for delinquency
If payment of any tax due is not received by the due date, there shall be assessed a penalty of two percent of the amount ...

82.36.044 Credit for worthless accounts receivable -- Report -- Adjustment
A motor vehicle fuel supplier is entitled to a credit of the tax paid over to the department on those sales of motor vehicle fuel ...

82.36.045 Licensees, persons acting as licensees -- Tax reports -- Deficiencies, failure to file, fraudulent filings, misappropriation, or conversion -- Penalties, liability -- Mitigation -- Reassessment petition, hearing -- Notice
(1) If the department determines that the tax reported by a licensee is deficient, the department shall assess the deficiency on the basis of information ...

82.36.047 Assessments -- Warrant -- Lien -- Filing fee -- Writs of execution and garnishment
When an assessment becomes final in accordance with this chapter, the department may file with the clerk of any county within the state a warrant ...

82.36.050 Date of mailing deemed date of filing or receipt -- Timely mailing bars penalties and tolls statutory time limitations
When any application, report, notice, payment, or claim for credit or refund to be filed with or made to any officer, agent, or employee of ...

82.36.060 Application for license -- Federal certificate of registry -- Investigation -- Fee -- Penalty for false statement -- Bond or security -- Cancellation
(1) An application for a license issued under this chapter shall be made to the department on forms to be furnished by the department and ...

82.36.070 Issuance of license -- Display -- Refusal of issuance--Inspection of records
The application in proper form having been accepted for filing, the filing fee paid, and the bond or other security having been accepted and approved, ...

82.36.075 Reports by persons other than licensees -- Department requirements -- Forms
The department may require a person other than a licensee engaged in the business of selling, purchasing, distributing, storing, transporting, or delivering motor vehicle fuel ...

82.36.080 Penalty for acting without license -- Separate licenses for separate activities -- Default assessment
(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 ...

82.36.090 Discontinuance, sale, or transfer of business -- Notice -- Payment of taxes, interest, penalties -- Overpayment refunds
A licensee who ceases to engage in business within the state by reason of the discontinuance, sale, or transfer of the business shall notify the ...

82.36.095 Bankruptcy proceedings -- Notice
A motor vehicle fuel licensee, who files or against whom is filed a petition in bankruptcy, shall, within ten days of the filing, notify the ...

82.36.100 Tax required of persons not classed as licensees -- Duties -- Procedure -- Distribution of proceeds -- Penalties -- Enforcement
Every person other than a licensee who acquires any motor vehicle fuel within this state upon which payment of tax is required under the provisions ...

82.36.110 Delinquency -- Lien of tax -- Notice
If any person liable for the tax imposed by this chapter fails to pay the same, the amount thereof, including any interest, penalty, or addition ...

82.36.120 Delinquency -- Notice to debtors -- Transfer or disposition of property, credits, or debts prohibited -- Lien -- Answer
If a licensee is delinquent in the payment of an obligation imposed under this chapter, the department may give notice of the amount of the ...

82.36.130 Delinquency -- Tax warrant
If any licensee is in default for more than ten days in the payment of any excise taxes or penalties thereon, the director shall issue ...

82.36.140 State may pursue remedy against licensee or bond
In a suit or action by the state on any bond filed with the director recovery thereon may be had without first having sought or ...

82.36.150 Records to be kept by licensees--Inventory -- Statement
Every licensee shall keep a true and accurate record on such form as the director may prescribe of all stock of petroleum products on hand, ...

82.36.160 Records to be preserved by licensees
Every licensee shall maintain in the office of his or her principal place of business in this state, for a period of five years, records ...

82.36.170 Additional reports -- Filing
The director may, from time to time, require additional reports from any licensee with reference to any of the matters herein concerned. Such reports shall ...

82.36.180 Examinations and investigations
The director, or duly authorized agents, may make such examinations of the records, stocks, facilities, and equipment of any licensee, and make such other investigations ...

82.36.190 Suspension, revocation, cancellation of licenses -- Notice
The department shall suspend or revoke the license of any licensee refusing or neglecting to comply with any provision of this chapter. The department shall ...

82.36.200 Carriers of motor vehicle fuel -- Examination of records, stocks, etc
The director or authorized agents may at any time during normal business hours examine the records, stocks, facilities and equipment of any person engaged in ...

82.36.210 Carriers of motor vehicle fuel -- Invoice, bill of sale, etc., required -- Inspections
Every person operating any conveyance for the purpose of hauling, transporting or delivering motor vehicle fuel in bulk, shall have and possess during the entire ...

82.36.230 Exemptions -- Imports, exports, federal sales -- Invoice -- Certificate -- Reporting
The provisions of this chapter requiring the payment of taxes do not apply to motor vehicle fuel imported into the state in interstate or foreign ...

82.36.240 Sales to state or political subdivisions not exempt
Nothing in this chapter shall be construed to exempt from the payment of the tax any motor vehicle fuel sold and delivered to or used ...

82.36.245 Exemption -- Sales to foreign diplomatic and consular missions
Sales of motor vehicle fuel to qualified foreign diplomatic and consular missions and their qualified personnel, made under rules prescribed by the director, are exempt ...

82.36.247 Exemption -- Racing fuel
Motor vehicle fuel that is used exclusively for racing and is illegal for use on the public highways of this state under state or federal ...

82.36.250 Nongovernmental use of fuels, etc., acquired from United States government -- Tax -- Unlawful to procure or use
Any person who purchases or otherwise acquires motor vehicle fuel upon which the tax has not been paid, from the United States government, or any ...

82.36.260 Extension of time for filing exportation certificates or claiming exemptions
The director shall have authority to extend the time prescribed under this chapter for filing exportation certificates or claiming exemption for sales to the armed ...

82.36.270 Refund permit
Any person desiring to claim a refund shall obtain a permit from the department by application therefor on such form as the department shall prescribe, ...

82.36.275 Refunds for urban transportation systems
Notwithstanding RCW 82.36.240, every urban passenger transportation system shall receive a refund of the amount of the motor vehicle fuel tax paid on each gallon ...

82.36.280 Refunds for nonhighway use of fuel
Any person who uses any motor vehicle fuel for the purpose of operating any internal combustion engine not used on or in conjunction with any ...

82.36.285 Refunds for transit services to persons with special transportation needs by nonprofit transportation providers
A private, nonprofit transportation provider regulated under chapter 81.66 RCW shall receive a refund of the amount of the motor vehicle fuel tax paid on ...

82.36.290 Refunds for use in manufacturing, cleaning, dyeing
Every person who purchases and uses any motor vehicle fuel as an ingredient for manufacturing or for cleaning or dyeing or for some other similar ...

82.36.300 Refunds on exported fuel
Every person who shall export any motor vehicle fuel for use outside of this state and who has paid the motor vehicle fuel excise tax ...

82.36.310 Claim of refund
Any person claiming a refund for motor vehicle fuel used or exported as in this chapter provided shall not be entitled to receive such refund ...

82.36.320 Information may be required
Any person claiming refund on motor vehicle fuel used other than in motor vehicles as herein provided may be required by the director to also ...

82.36.330 Payment of refunds -- Interest -- Penalty
(1) Upon the approval of the director of the claim for refund, the state treasurer shall draw a warrant upon the state treasury for the ...

82.36.335 Credits on tax in lieu of collection and refund
In lieu of the collection and refund of the tax on motor vehicle fuel used by a licensee in such a manner as would entitle ...

82.36.340 Examination of books and records
The director may in order to establish the validity of any claim for refund require the claimant to furnish such additional proof of the validity ...

82.36.350 Fraudulent invoices -- Penalty
If upon investigation the director determines that any claim has been supported by an invoice or invoices fraudulently made or altered in any manner to ...

82.36.370 Refunds for fuel lost or destroyed through fire, flood, leakage, etc
(1) A refund shall be made in the manner provided in this chapter or a credit given to a licensee allowing for the excise tax ...

82.36.375 Time limitation on erroneous payment credits or refunds and notices of additional tax
Unless otherwise provided, any credit for erroneous overpayment of tax made by a licensee to be taken on a subsequent return or any claim of ...

82.36.380 Violations -- Penalties
(1) It is unlawful for a person or corporation to: (a) Evade a tax or fee imposed under this chapter; (b) File a false statement ...

82.36.390 Diversion of export fuel -- Penalty
Any person who obtains motor vehicle fuel for export and fails to export the same or any portion thereof, or causes such motor vehicle fuel ...

82.36.400 Other offenses -- Penalties
(1) It shall be unlawful for any person to commit any of the following acts: (a) To display, or cause to permit to be displayed, ...

82.36.410 Revenue to motor vehicle fund
All moneys collected by the director shall be transmitted forthwith to the state treasurer, together with a statement showing whence the moneys were derived, and ...

82.36.415 Refund to aeronautics account
At least once each fiscal year, the director shall request the state treasurer to refund from the motor vehicle fund, to the aeronautics account created ...

82.36.420 Disposition of fees, fines, penalties
Fifty percent of all fines and forfeitures imposed in any criminal proceeding by any court of this state for violations of the penal provisions of ...

82.36.430 Enforcement
The director is charged with the enforcement of the provisions of this chapter. State patrolmen shall aid the director in the enforcement of this chapter ...

82.36.435 Enforcement and administration -- Rule-making authority
The department shall enforce the provisions of this chapter and may adopt and enforce reasonable rules relating to the administration and enforcement thereof.[1981 c 342 ...

82.36.440 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 motor ...

82.36.450 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 motor vehicle fuel ...

82.36.460 Motor vehicle fuel tax cooperative agreement
The department of licensing may enter into a motor vehicle fuel tax cooperative agreement with another state or Canadian province for the administration, collection, and ...

82.36.470 Fuel tax evasion -- Seizure and forfeiture
(1) The following are subject to seizure and forfeiture: (a) Motor vehicle fuel imported into this state by a person not licensed in this state ...

82.36.475 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 ...

82.36.480 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 ...

82.36.485 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 ...

82.36.490 Fuel tax evasion -- Search and seizure
When the state patrol has good reason to believe that motor vehicle fuel is being unlawfully imported, kept, sold, offered for sale, blended, or manufactured ...

82.36.495 Fuel tax evasion -- Rules
The department and the state patrol shall adopt rules necessary to implement RCW 82.36.470 through 82.36.490.[2003 c 358 § 6.]Notes: Captions not law -- Severability ...

82.36.800 Rules -- 1998 c 176
The department of licensing shall adopt rules necessary to implement chapter 176, Laws of 1998 and shall seek the assistance of the fuel tax advisory ...

82.36.900 Findings -- 1998 c 176
The legislature finds and declares that: (1) The health, safety, and welfare of the people of the state of Washington are dependent on the state's ...

82.36.901 Effective date -- 1998 c 176
This act takes effect January 1, 1999.[1998 c 176 § 91.] ...