reglab/housing_qa huggingface dataset:
WA Rev Code § 82.38.035 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.035 - Tax liability.

RCW 82.38.035 Tax liability.(1) A licensed supplier is liable for and must pay tax on fuel as provided in *RCW 82.38.030(7) (a) and (i). On a two-party exchange, or buy-sell agreement between two licensed suppliers, the receiving exchange partner or buyer shall be liable for and pay the tax.(2) A refiner is liable for and must pay tax on fuel removed from a refinery as provided in *RCW 82.38.030(7)(b).(3) A licensed distributor is liable for and must pay tax on fuel as provided in *RCW 82.38.030(7)(c).(4) A licensed blender is liable for and must pay tax on fuel as provided in *RCW 82.38.030(7)(f).(5) A licensed dyed special fuel user is liable for and must pay tax on fuel as provided in *RCW 82.38.030(7)(g).(6) A terminal operator is jointly and severally liable for and must pay tax on fuel if, at the time of removal:(a) The position holder of the fuel is a person other than the terminal operator and is not a licensee;(b) The terminal operator is not a licensee;(c) The position holder has an expired internal revenue notification certificate;(d) The terminal operator has reason to believe that information on the internal revenue notification certificate is false.(7) A terminal operator is jointly and severally liable for and must pay tax on special fuel if the special fuel is removed and is not dyed or marked in accordance with internal revenue service requirements, and the terminal operator provides a person with a bill of lading, shipping paper, or similar document indicating the special fuel is dyed or marked in accordance with internal revenue service requirements.(8) 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 tax on fuel used to operate motor vehicles on state highways.(9) Dyed special fuel users are liable for and must pay tax on dyed special fuel used on state highways unless the use of the fuel is exempt from the tax.[ 2013 c 225 § 105; 2007 c 515 § 23; 2005 c 314 § 107; 2003 c 361 § 405; 2001 c 270 § 7; 1998 c 176 § 53.]NOTES:*Reviser's note: RCW 82.38.030 was amended by 2015 3rd sp.s. c 44 § 102, changing subsection (7) to subsection (9).Effective date—2013 c 225: See note following RCW 82.38.010.Effective date—2007 c 515: See note following RCW 82.38.030.Effective date—2005 c 314 §§ 101-107, 109, 303-309, and 401: See note following RCW 46.68.290.Part headings not law—2005 c 314: See note following RCW 46.68.035.Findings—2003 c 361: See note following RCW 82.38.030.Effective dates—2003 c 361: See note following RCW 82.08.020.
WA Rev Code § 82.38.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.050 - Tax liability on leased motor vehicles.

RCW 82.38.050 Tax liability on leased motor vehicles.(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.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.Effective date—2007 c 515: See note following RCW 82.38.030.
WA Rev Code § 82.38.055 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.055 - Bonding requirements.

RCW 82.38.055 Bonding requirements.(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.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.38.065 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.065 - Dyed special fuel use—Authorization, license required—Imposition of tax.

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.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.38.066 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.066 - Dyed special fuel—Requirements—Marking—Notice.

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.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.38.072 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.072 - Dyed special fuel—Penalties.

RCW 82.38.072 Dyed special fuel—Penalties.(1) Unless the use is exempt from the special fuel tax, or expressly authorized by the federal internal revenue code and this chapter, a person having dyed special fuel in the fuel supply tank of a motor vehicle that is licensed or required to be licensed is subject to a civil penalty of ten dollars for each gallon of dyed special fuel placed into the supply tank of the motor vehicle, or one thousand dollars, whichever is greater. The penalties must be collected and administered under this chapter.(2) A person who maintains dyed special fuel in bulk storage for an intended sale or use in violation of this chapter is subject to a civil penalty of ten dollars for each gallon of dyed special fuel, or one thousand dollars, whichever is greater, currently or previously maintained in bulk storage by the person. The penalties must be collected and administered under this chapter.(3) For the purposes of enforcement of this section, the Washington state patrol or other commercial vehicle safety alliance-certified officers may inspect, collect, and secure samples of special fuel used in the propulsion of a vehicle operated upon the highways of this state to detect the presence of dye or other chemical compounds.(4) RCW 43.05.110 does not apply to the civil penalties imposed under subsection (1) of this section.[ 2013 c 225 § 204.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.38.090 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.090 - Penalty for acting without license—Separate licenses for separate activities—Interstate commerce—Exception.

RCW 82.38.090 Penalty for acting without license—Separate licenses for separate activities—Interstate commerce—Exception.(1) It is unlawful for any person to engage in business in this state as any of the following unless the person is the holder of a license issued by the department authorizing the person to engage in that business:(a) Fuel supplier;(b) Fuel distributor;(c) Fuel blender;(d) Terminal operator;(e) Dyed special fuel user; or(f) International fuel tax agreement licensee.(2) A person engaged in more than one activity for which a license is required must have a separate license classification for each activity; however, a fuel supplier is not required to obtain a separate license classification for fuel distributor or fuel blender.(3) Fuel users operating motor vehicles in interstate commerce having two axles and a gross vehicle weight or registered gross vehicle weight not exceeding twenty-six thousand pounds are not required to be licensed. Fuel users operating motor vehicles in interstate commerce having two axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds, or having three or more axles regardless of weight, or a combination of vehicles, when the combination exceeds twenty-six thousand pounds gross vehicle weight, must comply with the licensing and reporting requirements of this chapter. A copy of the license must be carried in each motor vehicle entering this state from another state or province.[ 2013 c 225 § 112; 1998 c 176 § 61; 1995 c 20 § 13; 1994 c 262 § 23; 1993 c 54 § 6; 1991 c 339 § 6; 1990 c 250 § 84; 1986 c 29 § 2; 1979 c 40 § 5; 1971 ex.s. c 175 § 10.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.38.100 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.100 - Special fuel trip permits—Penalty—Fees.

RCW 82.38.100 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.]NOTES:*Reviser's note: RCW 46.17.400 was amended by 2011 c 171 § 62, deleting subsection (4).Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.Effective date—2007 c 515: See note following RCW 82.38.030.Findings—Short title—2007 c 419: See notes following RCW 46.16A.010.
WA Rev Code § 82.38.120 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.120 - Issuance of license—Refusal.

RCW 82.38.120 Issuance of license—Refusal.(1) The department may refuse to issue to, or suspend or revoke a license of any licensee or applicant:(a) Who formerly held a license issued under chapter 82.36, 82.38, 82.42, or 46.87 RCW which has been suspended or revoked for cause;(b) Who is a subterfuge for the real party in interest whose license issued under chapter 82.36, 82.38, 82.42, or 46.87 RCW has been revoked for cause;(c) Who, as an individual licensee, or partner, officer, director, owner, or managing employee of a licensee, has had a license issued under chapter 82.36, 82.38, 82.42, or 46.87 RCW denied, suspended, or revoked for cause;(d) Who has an unsatisfied debt to the state assessed under either chapter 82.36, 82.38, 82.42, or 46.87 RCW;(e) Who formerly held as an individual, partner, officer, director, owner, managing employee of a licensee, or subterfuge for a real party in interest, a license issued by the federal government or a state that allowed a person to buy or sell untaxed motor vehicle, special, or aircraft fuel, which has been suspended or revoked for cause;(f) Who pled guilty to or was convicted as an individual, partner, officer, director, owner, or managing employee of a licensee in this or any other state, Canadian province, or in any federal jurisdiction of a gross misdemeanor or felony crime directly related to the fuel distribution business or has been subject to a civil judgment involving fraud, misrepresentation, conversion, or dishonesty, notwithstanding chapter 9.96A RCW;(g) Who misrepresented or concealed a material fact in obtaining a license or reinstating a license;(h) Who violated a statute or administrative rule regulating fuel taxation or distribution;(i) Who failed to cooperate with the department's investigations by:(i) Not furnishing papers or documents;(ii) Not furnishing in writing a full and complete explanation regarding a matter under investigation by the department; or(iii) Not responding to subpoenas issued by the department, whether or not the recipient of the subpoena is the subject of the proceeding;(j) Who failed to comply with an order issued by the director; or(k) Upon other sufficient cause being shown.(2) Before a refusal under this section, the department must grant the applicant a hearing and must grant the applicant at least twenty days written notice of the time and place thereof.[ 2013 c 225 § 114. Prior: 1998 c 176 § 64; 1998 c 115 § 4; 1996 c 104 § 9; 1995 c 274 § 21; 1990 c 250 § 85; 1979 c 40 § 8; 1973 1st ex.s. c 156 § 5; 1971 ex.s. c 175 § 13.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.
WA Rev Code § 82.38.150 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.150 - Periodic tax reports—Forms—Filing—Time extensions during state of emergency.

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.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.Part headings not law—2008 c 181: See note following RCW 43.06.220.Effective date—2007 c 515: See note following RCW 82.38.030.Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.Effective date—1988 c 23: "This act shall take effect January 1, 1989." [ 1988 c 23 § 2.]
WA Rev Code § 82.38.160 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.160 - Computation and payment of tax—Remittance—Electronic funds transfer.

RCW 82.38.160 Computation and payment of tax—Remittance—Electronic funds transfer.(1) The tax must be computed by multiplying the tax rate per gallon by the number of gallons of fuel subject to the fuel tax.(2) A fuel distributor must remit tax on fuel purchased from a supplier, and due to the state for that reporting period, to the special fuel supplier. This provision does not apply to fuel imported by a distributor under RCW 82.38.035(3).(3) At the election of the distributor, payment of the fuel tax owed on fuel purchased from a supplier must be remitted to the supplier on terms agreed upon between the distributor and the supplier or no later than seven business days before the twenty-sixth day of the following month. This election is subject to a condition that the distributor's remittances of all amounts of fuel tax due to the supplier must be paid by electronic funds transfer. The distributor's election may be terminated by the supplier if the distributor does not make timely payments to the supplier as required by this section.(4) Except as provided in subsection (5) of this section, the tax return must be accompanied by a remittance payable to the state treasurer covering the tax amount due for the reporting period.(5) If the tax is paid by electronic funds transfer, the tax must be paid on or before the twenty-sixth calendar day of the month immediately following the reporting period. If the payment due date falls on a Saturday, Sunday, or legal holiday the next business day is the payment date. If the tax is paid by electronic funds transfer and the reporting period ends on a day other than the last day of a calendar month, the tax must be paid on or before the last state business day of the thirty-day period following the end of the reporting period.(6) The tax must be paid by electronic funds transfer whenever the amount due is fifty thousand dollars or more.[ 2013 c 225 § 117; 2005 c 260 § 2; 1998 c 176 § 68; 1987 c 174 § 5; 1979 c 40 § 12; 1971 ex.s. c 175 § 17.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.Effective date—2005 c 260: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2005." [ 2005 c 260 § 4.]Effective date—1987 c 174: "This 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 June 1, 1987." [ 1987 c 174 § 8.]
WA Rev Code § 82.38.183 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.38 - Fuel Tax Act.|82.38.183 - Refund to aeronautics account.

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.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.