Source: https://apps.leg.wa.gov/wAC/default.aspx?cite=308-78&full=true
Timestamp: 2019-09-16 14:33:50
Document Index: 74622040

Matched Legal Cases: ['§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308']

Chapter 308-78 WAC:
WACs > Title 308 > Chapter 308-78
308-78-010
(1) "Certified user" means any person other than a distributor who holds an Aircraft Bulk Fuel Exemption certificate to purchase aircraft fuel without payment of the aircraft fuel tax.
(2) "Private, nonstate funded airfield" means an airport not eligible to receive state funding under chapter 47.68 RCW.
(3) "Emergency medical air transport entities" means entities that own or lease, and operate aircraft used solely for air ambulance services.
[Statutory Authority: RCW 82.42.130. WSR 16-13-051, § 308-78-010, filed 6/9/16, effective 7/10/16. Statutory Authority: RCW 82.42.040. WSR 09-07-077, § 308-78-010, filed 3/16/09, effective 4/16/09; WSR 04-06-001, § 308-78-010, filed 2/18/04, effective 3/20/04. Statutory Authority: RCW 82.42.100. WSR 01-08-083, § 308-78-010, filed 4/4/01, effective 5/5/01. Statutory Authority: RCW 82.42.040. WSR 90-13-039 (Order PFT 90-05), § 308-78-010, filed 6/14/90, effective 7/15/90. Statutory Authority: RCW 82.42.030. WSR 86-02-057 (Order TL-RG-23), § 308-78-010, filed 12/31/85. Statutory Authority: RCW 82.42.040. WSR 85-04-027 (Order PFT 85-001), § 308-78-010, filed 1/31/85; WSR 82-20-093 (Order MV 696), § 308-78-010, filed 10/6/82; Order 69-10-2, § 308-78-010, filed 10/29/69; Rules (part), filed 9/12/67; Emergency Rules (part), filed 7/21/67.]
308-78-020
Bond requirements and collection.
(1) Are bonds required for aircraft fuel distributors? Yes, every aircraft fuel distributor must be bonded as provided in chapter 82.42 RCW.
(2) What action can the department take to collect unpaid aircraft fuel tax? The department may:
• Issue a notice of assessment;
• Revoke license;
• File tax liens or warrant;
• Execute bonds on file under the provisions of chapter 82.42 RCW.
[Statutory Authority: RCW 82.42.130. WSR 16-13-051, § 308-78-020, filed 6/9/16, effective 7/10/16. Statutory Authority: RCW 82.42.040. WSR 09-07-077, § 308-78-020, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW 82.42.100. WSR 01-08-083, § 308-78-020, filed 4/4/01, effective 5/5/01. Statutory Authority: RCW 88.42.040. WSR 99-19-097, § 308-78-020, filed 9/20/99, effective 10/21/99; WSR 82-20-093 (Order MV 696), § 308-78-020, filed 10/6/82; Order 69-10-2, § 308-78-020, filed 10/29/69; Rule A, filed 9/12/67; Emergency Rule A, filed 7/21/67.]
308-78-030
Agencies sharing tax return information.
Will tax return information be shared with other government agencies? Yes, the department routinely provides copies of schedules to government agencies or foreign jurisdictions.
[Statutory Authority: RCW 82.42.130. WSR 16-13-051, § 308-78-030, filed 6/9/16, effective 7/10/16. Statutory Authority: RCW 82.42.040. WSR 09-07-077, § 308-78-030, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW 82.42.100. WSR 01-08-083, § 308-78-030, filed 4/4/01, effective 5/5/01. Statutory Authority: RCW 88.42.040. WSR 99-19-097, § 308-78-030, filed 9/20/99, effective 10/21/99; WSR 90-13-039 (Order PFT 90-05), § 308-78-030, filed 6/14/90, effective 7/15/90; WSR 82-20-093 (Order MV 696), § 308-78-030, filed 10/6/82; Order 69-10-2, § 308-78-030, filed 10/29/69; Rule B, filed 9/12/67; Emergency Rule B, filed 7/21/67.]
308-78-035
What is the minimum refund amount?
The minimum refund amount for both licensed and unlicensed accounts is twenty dollars.
[Statutory Authority: RCW 82.42.130. WSR 16-13-051, § 308-78-035, filed 6/9/16, effective 7/10/16. Statutory Authority: RCW 82.42.040. WSR 09-07-077, § 308-78-035, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW 82.42.100. WSR 01-08-083, § 308-78-035, filed 4/4/01, effective 5/5/01.]
308-78-045
308-78-046
(1) What is acceptable proof of loss for a credit or refund of fuel tax paid?
(a) A notarized affidavit by a person having actual knowledge of the circumstances of the loss, explaining the origin and destination of the shipment, the circumstances surrounding the quantity of fuel lost, fuel salvaged, disposition of the salvaged fuel, and procedures used in the determination of the quantity of fuel lost; or
(4) May I claim a deduction from stolen fuel? No.
[Statutory Authority: RCW 82.42.040. WSR 09-07-077, § 308-78-046, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW 82.42.100. WSR 01-08-083, § 308-78-046, filed 4/4/01, effective 5/5/01.]
308-78-070
How long must I keep my records? Licensees must keep records for at least five years from the reporting period. Refund claimants must keep records for at least five years from the filing date.
[Statutory Authority: RCW 82.42.130. WSR 16-13-051, § 308-78-070, filed 6/9/16, effective 7/10/16. Statutory Authority: RCW 82.42.040. WSR 09-07-077, § 308-78-070, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW 82.42.100. WSR 01-08-083, § 308-78-070, filed 4/4/01, effective 5/5/01. Statutory Authority: RCW 88.42.040. WSR 99-19-097, § 308-78-070, filed 9/20/99, effective 10/21/99; WSR 90-13-039 (Order PFT 90-05), § 308-78-070, filed 6/14/90, effective 7/15/90; WSR 85-04-027 (Order PFT 85-001), § 308-78-070, filed 1/31/85; WSR 82-20-093 (Order MV 696), § 308-78-070, filed 10/6/82; Order 69-10-2, § 308-78-070, filed 10/29/69; Rule F, filed 9/12/67; Emergency Rule F, filed 7/21/67.]
308-78-075
(c) The date of delivery, month, day, and year;
(e) The physical address of the fuel delivery or exchange if different than the purchaser address, including the name of the state, Canadian Province, or foreign country. Alphanumeric codes are not allowed;
(f) In the case of a delivery onto a federally recognized Indian reservation or into Indian country, the invoice must identify the state, U.S. possession, or Canadian Province where the delivery took place;
(j) The price per gallon and the total amount charged; and
[Statutory Authority: RCW 82.42.130. WSR 16-13-051, § 308-78-075, filed 6/9/16, effective 7/10/16. Statutory Authority: RCW 82.42.040. WSR 09-07-077, § 308-78-075, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW 82.42.100. WSR 01-08-083, § 308-78-075, filed 4/4/01, effective 5/5/01.]
308-78-080
(2) What time period can I file for a refund? You must file within thirteen months of the fuel purchase date. The department will use the postmark date to determine eligibility. We will not accept multiple refund claims for the same month. For example, if you made a claim for purchases in June you could not claim additional purchases for June on another claim form.
(c) Business firm or corporation - Owner, corporate officer, or other authorized agent.
(6) Can I claim a refund using another person's invoices? No.
[Statutory Authority: RCW 82.42.130. WSR 16-13-051, § 308-78-080, filed 6/9/16, effective 7/10/16. Statutory Authority: RCW 82.42.040. WSR 09-07-077, § 308-78-080, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW 82.42.100. WSR 01-08-083, § 308-78-080, filed 4/4/01, effective 5/5/01. Statutory Authority: RCW 88.42.040. WSR 99-19-097, § 308-78-080, filed 9/20/99, effective 10/21/99; WSR 85-04-027 (Order PFT 85-001), § 308-78-080, filed 1/31/85; WSR 82-20-093 (Order MV 696), § 308-78-080, filed 10/6/82; Order 69-10-2, § 308-78-080, filed 10/29/69; Rule G, filed 9/12/67; Emergency Rule G, filed 7/21/67.]
308-78-090
(1) What fee, penalty or interest may be mitigated or reduced? The department may mitigate fees, penalties, or interest from:
• License reinstatement fee; or
[Statutory Authority: RCW 82.42.130. WSR 16-13-051, § 308-78-090, filed 6/9/16, effective 7/10/16. Statutory Authority: RCW 82.42.040. WSR 09-07-077, § 308-78-090, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW 82.42.100. WSR 01-08-083, § 308-78-090, filed 4/4/01, effective 5/5/01. Statutory Authority: RCW 88.42.040. WSR 99-19-097, § 308-78-090, filed 9/20/99, effective 10/21/99. Statutory Authority: RCW 82.42.040 and 82.42.100. WSR 92-01-015, § 308-78-090, filed 12/6/91, effective 1/6/92.]
308-78-100
(1) What will happen if my check is dishonored? The department will take collection action to recover any amounts owing and require all subsequent payments to be made in cash, cashier's check, or money order.
(2) Are there any additional fees charged for a dishonored check? Yes, a handling fee will be charged by the department for each dishonored check.
[Statutory Authority: RCW 82.42.130. WSR 16-13-051, § 308-78-100, filed 6/9/16, effective 7/10/16. Statutory Authority: RCW 82.42.040. WSR 09-07-077, § 308-78-100, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW 46.01.110, 82.36.435, 82.38.260, 82.42.040, 46.87.010(2). WSR 00-08-032, § 308-78-100, filed 3/28/00, effective 4/28/00.]