Source: https://app.leg.wa.gov/RCW/default.aspx?cite=82.38&full=true
Timestamp: 2019-10-20 04:07:39
Document Index: 547956599

Matched Legal Cases: ['§ 101', '§ 1', '§ 2', '§ 40', '§ 650', '§ 33', '§ 104', '§ 22', '§ 52', '§ 208', '§ 106', '§ 24', '§ 82', '§ 1', '§ 6', '§ 201', '§ 108', '§ 3', '§ 56', '§ 109', '§ 57', '§ 111', '§ 1', '§ 1', '§ 60', '§ 6', '§ 2', '§ 1', '§ 4', '§ 4', '§ 1', '§ 2', '§ 1', '§ 9', '§ 6', '§ 907', '§ 25', '§ 17', '§ 2', '§ 62', '§ 1', '§ 6', '§ 3', '§ 11', '§ 62', '§ 116', '§ 506', '§ 28', '§ 67', '§ 11', '§ 23', '§ 15', '§ 203', '§ 1', '§ 3', '§ 11', '§ 6', '§ 16', '§ 2', '§ 207', '§ 202', '§ 206', '§ 121', '§ 75', '§ 15', '§ 22', '§ 122', '§ 76', '§ 26', '§ 5', '§ 16', '§ 23', '§ 123', '§ 78', '§ 77', '§ 17', '§ 24', '§ 124', '§ 14', '§ 78', '§ 22', '§ 125', '§ 9', '§ 203', '§ 128', '§ 231', '§ 6', '§ 5', '§ 205', '§ 6', '§ 29', '§ 10', '§ 129', '§ 30', '§ 31', '§ 132', '§ 7', '§ 134', '§ 9', '§ 10', '§ 135', '§ 11', '§ 136', '§ 12']

Chapter 82.38 RCW: FUEL TAX ACT
RCWs > Title 82 > Chapter 82.38
82.38.010 Statement of purpose.
82.38.020 Definitions.
82.38.030 Tax imposed—Rate—Incidence—Allocation of proceeds—Expiration of subsection.
82.38.031 Tax imposed—Intent.
82.38.032 Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements.
82.38.033 Payment of tax by a nonlicensee.
82.38.035 Tax liability.
82.38.050 Tax liability on leased motor vehicles.
82.38.055 Bonding requirements.
82.38.060 Tax computation on mileage basis (as amended by 2013 c 23).
82.38.060 Tax computation on mileage basis (as amended by 2013 c 225).
82.38.065 Dyed special fuel use—Authorization, license required—Imposition of tax.
82.38.066 Dyed special fuel—Requirements—Marking—Notice.
82.38.072 Dyed special fuel—Penalties.
82.38.075 Natural gas, compressed natural gas, propane—Annual license fee in lieu of special fuel tax for use in motor vehicles—Schedule—Decal or other identifying device.
82.38.080 Exemptions.
82.38.090 Penalty for acting without license—Separate licenses for separate activities—Interstate commerce—Exception.
82.38.100 Special fuel trip permits—Penalty—Fees.
82.38.110 Application for license—Federal certificate of registry—Investigation—Fee—Bond or security.
82.38.120 Issuance of license—Refusal.
82.38.140 Fuel records—Reports—Inspection.
82.38.150 Periodic tax reports—Forms—Filing—Time extensions during state of emergency.
82.38.160 Computation and payment of tax—Remittance—Electronic funds transfer.
82.38.170 Civil and statutory penalties and interest—Deficiency assessments.
82.38.180 Refunds and credits.
82.38.183 Refund to aeronautics account.
82.38.190 Claim of refund or credit.
82.38.195 Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.
82.38.200 Suits for recovery of taxes illegally or erroneously collected.
82.38.205 Injunctions—Writs.
82.38.210 Tax lien—Filing.
82.38.220 Delinquency—Notice to debtors—Transfer or disposition of property, credits, or debts prohibited—Lien—Answer.
82.38.230 Delinquency—Seizure and sale of property—Notice—Distribution of excess.
82.38.235 Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.
82.38.245 Bankruptcy proceedings—Notice.
82.38.255 Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.
82.38.260 Administration and enforcement.
82.38.270 Violations—Penalties.
82.38.275 Investigatory power.
82.38.280 State preempts tax field.
82.38.290 Disposition of funds.
82.38.300 Judicial review and appeals.
82.38.310 Agreement with tribe for 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.
82.38.360 Fuel tax evasion—Seizure and forfeiture.
82.38.365 Fuel tax evasion—Forfeiture procedure.
82.38.370 Fuel tax evasion—Forfeited property.
82.38.375 Fuel tax evasion—Return of seized property.
82.38.380 Fuel tax evasion—Search and seizure.
82.38.385 Rules.
RCW 82.38.010
The purpose of this chapter is to impose a tax upon fuels used for the propulsion of motor vehicles upon the highways of this state.
[ 2013 c 225 § 101; 1979 c 40 § 1; 1971 ex.s. c 175 § 2.]
Effective date—2015 c 228; 2013 c 225: "Section 110, chapter 225, Laws of 2013 takes effect July 1, 2015. Sections 101 through 109, 111 through 304, and 306 through 647, chapter 225, Laws of 2013 take effect July 1, 2016." [ 2015 c 228 § 40; 2013 c 225 § 650.]
RCW 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 and upon the first taxable person within this state. Any person whose activities would otherwise require payment of the tax imposed by RCW 82.38.030 but who is exempt from the tax nevertheless has a precollection obligation for the tax that must be imposed on the first taxable event within this state. Failure to pay the tax with respect to a taxable event shall not prevent tax liability from arising by reason of a subsequent taxable event.
[ 2007 c 515 § 33.]
RCW 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 must pay the tax under RCW 82.38.030 to the department on fuel used to operate motor vehicles on the highways of this state. This provision does not apply if the tax under RCW 82.38.030 has previously been imposed and paid by the international fuel tax agreement licensee or if the use of such fuel is exempt from the tax under this chapter.
[ 2013 c 225 § 104; 2007 c 515 § 22; 1998 c 176 § 52.]
RCW 82.38.033
Payment of tax by a nonlicensee.
Every person, other than a licensee, who acquires fuel upon which payment of tax is required must, if the tax has not been paid, comply with the provisions of this chapter, and pay tax at the rate provided in RCW 82.38.030. The person is subject to the same duties and penalties imposed upon licensees.
[ 2013 c 225 § 208.]
RCW 82.38.050
(1) A lessor leasing motor vehicles without drivers to lessees for interstate operation, may be the fuel user when the lessor supplies or pays for the fuel consumed in the motor vehicles. Any lessee may exclude motor vehicles from reports and liabilities pursuant to this chapter, but only if the excluded motor vehicles have been leased from a lessor holding a valid international fuel tax agreement license.
(2) The lessor is responsible for fuel tax licensing and reporting for the operation of motor vehicles leased for less than thirty days.
[ 2013 c 225 § 106; 2007 c 515 § 24; 1990 c 250 § 82; 1983 c 242 § 1; 1971 ex.s. c 175 § 6.]
RCW 82.38.055
(1) A license may not be issued or continued in force unless a bond is provided to secure payment of all taxes, interest, and penalties. This requirement may be waived for:
(a) Licensed dyed special fuel users;
(b) International fuel tax agreement licensees; or
(c) Licensed fuel distributors who, upon determination by the department, have sufficient resources, assets, other financial instruments, or other means to adequately make payments on monthly fuel tax payments, penalties, and interest.
(2) The department may require a licensee to post a bond if the department determines a bond is required to protect the interests of the state.
(3) The total amount of the bond or bonds is three times the estimated monthly fuel tax liability. The total bonding amount may never be less than five thousand dollars nor more than one hundred thousand dollars.
(4) In lieu of a bond, a licensee may deposit with the state treasurer, a like amount of money of the United States, or bonds or other obligations of the United States, the state, or any county of the state, of a market value not less than the amount of the required bond.
(5) The department may require a licensee to increase the bond amount or to deposit additional securities as described in this section if the security of the bond or the market value of the securities becomes impaired or inadequate.
(6) Any surety on a bond furnished by a licensee must be released and discharged from any liability accruing on such bond after the expiration of forty-five days from the date the surety provided written notification to the department. The provisions of this section do not relieve, release, or discharge the surety from any liability accrued or which will accrue before the expiration of the forty-five day period. The department must promptly notify the licensee who furnished the bond, and unless the licensee, on or before the expiration of the forty-five day period, files a new bond the department must cancel the license.
[ 2013 c 225 § 201.]
RCW 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 if the use is authorized by the internal revenue code and the person is either the holder of a dyed special fuel user license or the use is exempt from the special fuel tax. A person may maintain dyed special fuel for a taxable use in bulk storage if the person is the holder of a dyed special fuel user license issued under this chapter.
[ 2013 c 225 § 108; 2002 c 183 § 3; 1998 c 176 § 56.]
RCW 82.38.066
Dyed special fuel—Requirements—Marking—Notice.
(1) Special fuel satisfies the dyeing and marking requirements of this chapter if it meets the dyeing and marking requirements of the internal revenue service, including, but not limited to, requirements respecting type, dosage, and timing.
(2) Notice is required with respect to dyed special fuel. A notice stating "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" must be:
(a) Provided by the terminal operator to a person who receives dyed special fuel at a terminal rack;
(b) Provided by a seller of dyed special fuel to the buyer if the special fuel is located outside the bulk transfer-terminal system and is not sold from a retail pump posted in accordance with the requirements of this subsection; or
(c) Posted by a seller on a retail pump dispensing dyed special fuel and provided by the seller of dyed special fuel to the buyer at the retail pump.
[ 2013 c 225 § 109; 1998 c 176 § 57.]
RCW 82.38.080
(1) The following sales of special fuel are exempt from payment of the tax imposed by this chapter:
(a) Sales to the state of Washington, any county, or any municipality when the fuel is used for street and highway construction and maintenance purposes in motor vehicles owned and operated by the state, county, or municipality;
(b) Sales for use in publicly owned firefighting equipment;
(c) Sales to the United States government;
(d) Sales to a private, nonprofit transportation provider regulated under chapter 81.66 RCW when the fuel is for use in providing transportation services for persons with special transportation needs;
(e) Sales of waste vegetable oil as defined under RCW 82.08.0205, if the oil is used to manufacture biodiesel;
(f)(i) Sales to privately owned urban passenger transportation systems and carriers as defined in chapters 81.68 and 81.70 RCW. No exemption or refund may be granted for special fuel used by any privately owned urban transportation vehicle, or vehicle operated pursuant to chapters 81.68 and 81.70 RCW, on any trip where any portion of the trip is more than twenty-five road miles beyond the corporate limits of the county in which the trip originated.
(ii) For purposes of this subsection (1)(f), "privately owned urban passenger transportation system" means every privately owned transportation system having as its principal source of revenue the income from transporting persons for compensation by means of motor vehicles or trackless trolleys, each having a seating capacity for over fifteen persons over prescribed routes in such a manner that the routes of such motor vehicles or trackless trolleys, either alone or in conjunction with routes of other such motor vehicles or trackless trolleys subject to routing by the same transportation system, do not extend for a distance exceeding twenty-five road miles beyond the corporate limits of the county in which the original starting points of such motor vehicles or trackless trolleys are located; and
(g)(i) Sales to publicly owned and operated urban passenger transportation systems.
(ii) For the purposes of this subsection (1)(g), "publicly owned and operated urban passenger transportation systems" include public transportation benefit areas under chapter 36.57A RCW, metropolitan municipal corporations under chapter 36.56 RCW, city owned transit systems under chapter 35.58 RCW, county public transportation authorities under chapter 36.57 RCW, unincorporated transportation benefit areas under chapter 36.57 RCW, and regional transit authorities under chapter 81.112 RCW.
(2) The following sales of motor vehicle fuel are exempt from payment of the tax imposed by this chapter:
(a) Sales to the armed forces of the United States or to the national guard when the fuel is used exclusively in ships or for export from this state;
(b) Sales to foreign diplomatic and consular missions, if the foreign government represented grants an equivalent exemption to missions and personnel of the United States performing similar services in the foreign country; and
(c) Sales of fuel used exclusively for racing that is not legally allowed on the public highways of this state.
[ 2013 c 225 § 111; 2009 c 352 § 1; 2008 c 237 § 1; 1998 c 176 § 60; 1996 c 244 § 6; 1993 c 141 § 2; 1990 c 185 § 1; 1983 c 108 § 4; 1979 c 40 § 4; 1973 c 42 § 1. Prior: 1972 ex.s. c 138 § 2; 1972 ex.s. c 49 § 1; 1971 ex.s. c 175 § 9.]
Effective date—2008 c 237: See note following RCW 82.08.0205.
Effective date—1972 ex.s. c 138: "The effective date of this act shall be July 1, 1972." [ 1972 ex.s. c 138 § 6.]
Special fuel trip permits—Penalty—Fees.
(1) Any special fuel user operating a motor vehicle in this state for commercial purposes may apply for a special fuel trip permit. The permit:
(a) Is good for a period of three consecutive days beginning and ending on the dates shown on the face of the permit issued;
(b) Is valid only for the vehicle for which it is issued;
(c) Must identify, as the department may require, the vehicle for which it is issued; and
(d) Must be completed in its entirety, signed, and dated by the operator before operation of the vehicle on the public highways of this state.
(2) Correction of data on the permit such as dates, vehicle license number, or vehicle identification number invalidates the permit. A violation of, or a failure to comply with, this subsection is a gross misdemeanor.
(3) Blank special fuel trip permits may be obtained from field offices of the department of transportation, department of licensing, county auditors or other agents, or subagents appointed by the department for the fee provided in *RCW 46.17.400 (1)(f) and (4). The fee is in lieu of the special fuel tax otherwise assessable against the permit holder for importing and using special fuel in a motor vehicle on the public highways of this state. A report of mileage may not be required with respect to the motor vehicle. Special fuel trip permits may not be issued if the applicant has outstanding fuel taxes, penalties, or interest owing to the state or has had a special fuel license revoked for cause and the cause has not been removed.
(4) Special fuel trip permits are not subject to exchange, refund, or credit.
[ 2010 c 161 § 907. Prior: 2007 c 515 § 25; 2007 c 419 § 17; 1999 c 270 § 2; 1998 c 176 § 62; 1983 c 78 § 1; 1979 c 40 § 6; 1973 1st ex.s. c 156 § 3; 1971 ex.s. c 175 § 11.]
*Reviser's note: RCW 46.17.400 was amended by 2011 c 171 § 62, deleting subsection (4).
RCW 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 imposed under this chapter, each licensee, other than an international fuel tax agreement licensee or a dyed special fuel user, must file monthly tax reports with the department.
(2) Dyed special fuel users whose estimated yearly tax liability is two hundred fifty dollars or less, must file a report yearly, and dyed special fuel users whose estimated yearly tax liability is more than two hundred fifty dollars, must file reports quarterly. International fuel tax agreement licensees must file reports quarterly. Heating oil dealers subject to the pollution liability insurance agency fee must file reports annually.
(3) A licensee, other than international fuel tax agreement licensee, must file a tax report on or before the twenty-fifth day of the calendar month following the reporting period to which it relates. A report must be filed even though no tax is due for the reporting period. Each report must contain a declaration that the statements contained therein are true and are made under penalties of perjury. The report must show information as the department may reasonably require for the proper administration and enforcement of this chapter.
(4) If the filing date falls on a Saturday, Sunday, or legal holiday the next secular or business day is the filing date.
(5) The department in order to insure payment of the tax or to facilitate administration of this chapter, may require the filing of reports and tax remittances at intervals other than one month.
(6) During a state of emergency declared under RCW 43.06.010(12), the department, on its own motion or at the request of any taxpayer affected by the emergency, may extend the time for filing any report or the due date for tax remittances as the department deems proper.
[ 2013 c 225 § 116; 2008 c 181 § 506; 2007 c 515 § 28; 1998 c 176 § 67; 1996 c 104 § 11; 1995 c 274 § 23; 1991 c 339 § 15; 1990 c 42 § 203; 1988 c 23 § 1; 1983 c 242 § 3; 1979 c 40 § 11; 1973 1st ex.s. c 156 § 6; 1971 ex.s. c 175 § 16.]
Effective date—1988 c 23: "This act shall take effect January 1, 1989." [ 1988 c 23 § 2.]
RCW 82.38.183
Refund to aeronautics account.
At least once each fiscal year, the director must request the state treasurer to refund from the motor vehicle fund, to the aeronautics account created under RCW 82.42.090, an amount equal to 0.028 percent of the gross motor vehicle fuel tax less an amount equal to aircraft fuel taxes transferred to that account as a result of nonhighway refunds claimed by motor fuel purchasers. The refund is considered compensation for unclaimed motor vehicle fuel that is used in aircraft for purposes taxable under RCW 82.42.020. The director must also remit from the motor vehicle fund the taxes required by RCW 82.12.0256(2)(d) for the unclaimed refunds, provided that the sum of the amount refunded and the amount remitted in accordance with RCW 82.12.0256(2)(d) does not exceed the unclaimed refunds.
[ 2013 c 225 § 207.]
RCW 82.38.195
Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.
An application, report, notice, payment, or claim for credit or refund properly addressed and deposited in the United States mail is deemed filed or received on the date shown by the post office cancellation mark on the envelope. No penalty for delinquency attaches, nor is the statutory period deemed to have elapsed in the case of credit or refund claims, if it is established by competent evidence that the application, report, notice, payment, or claim for credit or refund was properly addressed and timely deposited in the United States mail, if a duplicate of the document or payment is filed.
[ 2013 c 225 § 202.]
RCW 82.38.205
Injunctions—Writs.
No injunction or writ of mandate or other legal or equitable process may be issued in any suit, action, or proceeding in any court against this state or against any officer of the state to prevent or enjoin the collection under this chapter of any tax or any amount of tax required to be collected.
[ 2013 c 225 § 206.]
RCW 82.38.210
Tax lien—Filing.
(1) If a person liable for payment of tax fails to pay the amount including any interest, penalty, or addition, together with costs accrued, there will be a lien in favor of the state upon all franchises, property, and rights to property, whether real or personal, belonging to or acquired, whether the property is employed by such person for personal or business use or is in the control of a trustee, receiver, or assignee. The lien is effective from the date taxes were due and payable until the amount is satisfied. The lien has priority over any lien or encumbrance except liens of other taxes having priority by law.
(2) The department must file with any county auditor a statement of claim and lien specifying the amount of delinquent taxes, penalties, and interest owed.
[ 2013 c 225 § 121; 1998 c 176 § 75; 1979 c 40 § 15; 1971 ex.s. c 175 § 22.]
RCW 82.38.220
Delinquency—Notice to debtors—Transfer or disposition of property, credits, or debts prohibited—Lien—Answer.
(1) If a person is delinquent in the payment of any obligation, the department may give notice of the amount of delinquency to persons having possession or control of credits, personal and real property belonging to the person, or owing debts to the person. Any person notified may not transfer or dispose of credits, personal and real property, or debts without the consent of the department. A person notified must, within twenty days after receipt of notice, advise the department of any credits, personal and real property, or debts in their possession, under their control or owing by them, and must immediately deliver the credits, personal and real property, or debts to the department.
(2) The notice and order to withhold and deliver constitutes a continuing lien on property of the person. The department must include in the notice to withhold and deliver "continuing lien." The effective date of a notice to withhold and deliver is the date of mailing.
(3) If a person fails to timely answer the notice, a court may render judgment, plus costs by default against the person.
[ 2013 c 225 § 122; 1998 c 176 § 76; 1994 c 262 § 26; 1983 c 242 § 5; 1979 c 40 § 16; 1971 ex.s. c 175 § 23.]
RCW 82.38.230
Delinquency—Seizure and sale of property—Notice—Distribution of excess.
(1) If a person is delinquent in the payment of any obligation, and the delinquency continues after notice and demand for payment the department must collect the amount due. The department must seize any property subject to the lien of excise tax, penalty, and interest and sell it at public auction. Notice of sale and the time and place must be given to the person and to all persons appearing with an interest in the property. The notice must be in writing at least ten days before the date of sale. Notice must be published for at least ten days before the date of sale in a newspaper of general circulation published in the county the property will be sold. If there is no newspaper of general circulation in the county, the notice must be posted in three public places in the county for a period of ten days. The notice must contain a description of the property together with a statement of the amount due, the name of the person, and a statement that unless the amount is paid on or before the time in the notice the property will be sold.
(2) The department must sell the property and deliver to the purchaser a bill of sale or deed. If the moneys received exceed the amount due from the person, the excess must be returned to the person and a receipt obtained. If any person having an interest in or lien upon the property has filed notice with the department prior to the sale, the department must withhold payment of any excess to the person pending determination of the rights of the respective parties by a court of competent jurisdiction. If the receipt of the person is not available, the department must deposit the excess with the state treasurer as trustee for the person or their heirs, successors, or assigns. Prior to making any seizure of property, the department may first serve upon the person's bondsperson a notice of delinquency and, demand for payment of the amount due.
[ 2013 c 225 § 123; 2007 c 218 § 78; 1998 c 176 § 77; 1979 c 40 § 17; 1971 ex.s. c 175 § 24.]
RCW 82.38.235
Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.
When an assessment becomes final the department may file with the clerk of any county within the state a warrant in the amount of the assessment of taxes, penalties, interest and a filing fee under RCW 36.18.012(10). The warrant is a lien upon title to, and interest in all real and personal property of the person against whom the warrant is issued. The warrant is sufficient to support the issuance of writs of execution and writs of garnishment in favor of the state.
[ 2013 c 225 § 124; 2001 c 146 § 14; 1998 c 176 § 78; 1979 c 40 § 22.]
RCW 82.38.245
A licensee who files a petition for bankruptcy, or against whom a petition for bankruptcy is filed, must notify the department within ten days of the filing, including the name and location of the court in which the petition was filed.
[ 2013 c 225 § 125; 1997 c 183 § 9.]
RCW 82.38.255
Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.
A licensee who ceases to engage in business must notify the department in writing at the time of cessation. The notice must give the date of cessation and the name and address of any purchaser or transferee. The licensee must file a report and pay all taxes, interest, and penalties owing.
[ 2013 c 225 § 203.]
RCW 82.38.280
State preempts tax field.
(1) The tax levied in this chapter is in lieu of any excise, privilege, or occupational tax upon the business of manufacturing, selling, or distributing fuel, and no city, town, county, township or other subdivision or municipal corporation of the state may levy or collect any excise tax upon or measured by the sale, receipt, distribution, or use of fuel, except as provided in chapter 82.80 RCW and RCW 82.47.020.
(2) This section does not apply to any tax imposed by the state.
[ 2013 c 225 § 128; 2010 c 106 § 231; 2003 c 350 § 6; 1991 c 173 § 5; 1990 c 42 § 205; 1979 ex.s. c 181 § 6; 1971 ex.s. c 175 § 29.]
Effective date—1979 ex.s. c 181: "This 1979 act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect July 1, 1979." [ 1979 ex.s. c 181 § 10.]
RCW 82.38.290
(1) Unless directed otherwise in this section, all taxes, fees, assessments, civil and criminal penalties, interest, and proceeds from sales of forfeited property collected under this chapter must be deposited into the motor vehicle fund.
(2) The penalty imposed in RCW 82.38.270(4)(b) must be deposited into the multimodal transportation account.
(3) One cent per gallon must be deducted from each motor vehicle fuel marine use refund claim and deposited into the coastal protection fund.
(4) 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 this chapter must be paid to the current expense fund of the county where collected and the remainder deposited into the motor vehicle fund. All fees, fines, forfeitures, and penalties collected or assessed by a district court must be remitted as provided in chapter 3.62 RCW.
[ 2013 c 225 § 129; 1971 ex.s. c 175 § 30.]
RCW 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.]
RCW 82.38.360
Fuel tax evasion—Seizure and forfeiture.
(3) Property subject to forfeiture under this chapter may be seized by the state patrol upon process issued by a superior court or district court having jurisdiction over the property. Seizure without process may be made if:
(a) The seizure is incident to an arrest or a search under a search warrant or an administrative inspection; or
(b) The state patrol has probable cause to believe the property was used or is intended to be used in violation of this chapter and exigent circumstances exist making procurement of a search warrant impracticable.
[ 2013 c 225 § 132; 2003 c 358 § 7.]
RCW 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 the payment of all proper expenses of any investigation leading to the seizure and of the proceedings for forfeiture and sale, including expenses of seizure, maintenance of custody, advertising, and court costs. Proper expenses of investigation include costs incurred by a law enforcement agency or a federal, state, or local agency.
[ 2013 c 225 § 134; 2003 c 358 § 9.]
RCW 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 that there was no intention to violate this chapter.
(2) When property is returned under this section, the state patrol and the department may return the goods to the parties from whom they were seized if and when the parties pay all applicable taxes and interest.
[ 2003 c 358 § 10.]
RCW 82.38.380
Fuel tax evasion—Search and seizure.
When the state patrol has good reason to believe that fuel is being unlawfully imported, kept, sold, offered for sale, blended, or manufactured in violation of this chapter or rules adopted under it, the state patrol may make an affidavit of that fact, describing the place or thing to be searched, before a judge of any court in this state, and the judge must issue a search warrant directed to the state patrol commanding the officer diligently to search any place or vehicle designated in the affidavit and search warrant, and to seize the fuel and conveyance so possessed and to hold them until disposed of by law, and to arrest the person in possession or control of them.
[ 2013 c 225 § 135; 2003 c 358 § 11.]
RCW 82.38.385
The department and the state patrol must adopt rules necessary to implement RCW 82.38.360 through 82.38.380.
[ 2013 c 225 § 136; 2003 c 358 § 12.]