reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.38 - Fuel Tax Act. › 82.38.032 - Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements.

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.]
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.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.38 - Fuel Tax Act. › 82.38.033 - Payment of tax by a nonlicensee.

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.]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
2023 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.
2023 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.
2023 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.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.38 - Fuel Tax Act. › 82.38.060 - Tax computation on mileage basis.

RCW 82.38.060
Tax computation on mileage basis.
If tax on fuel placed in the fuel supply tanks of motor vehicles for taxable use on Washington highways can be more accurately determined on a mileage basis the department is authorized to adopt such basis. In the absence of records showing the number of miles actually operated per gallon of fuel consumed, fuel consumption must be calculated by the department.
[ 2023 c 470 § 1020. Prior: 2013 c 225 § 107; 2013 c 23 § 332; 1996 c 90 § 1; 1989 c 142 § 1; 1971 ex.s. c 175 § 7.]
NOTES:
Explanatory statement—2023 c 470: See note following RCW 10.99.030.
Effective date—2013 c 225: See note following RCW 82.38.010.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.]
2023 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.]
2023 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.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.38 - Fuel Tax Act. › 82.38.195 - Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.

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.]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.38 - Fuel Tax Act. › 82.38.200 - Suits for recovery of taxes illegally or erroneously collected.

RCW 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 unless a claim for refund or credit has been duly filed pursuant to RCW 82.38.190.
(2) Within ninety days after the mailing of the notice of the department's action upon a claim filed pursuant to RCW 82.38.190, the claimant may bring an action against the department on the grounds set forth in the claim in a court of competent jurisdiction in Thurston county for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed. Failure to bring action within the time specified constitutes a waiver of any demand against the state on account of the alleged overpayments.
(3) If the department fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the department of its intention on the claim, consider the claim disallowed and bring an action against the department, on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.
(4) If judgment is rendered for the plaintiff, the amount of the judgment shall first be credited on any special fuel tax due and payable from the plaintiff. The balance of the judgment shall be refunded to the plaintiff.
(5) In any judgment, interest shall be allowed at the rate of twelve percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment or to a date preceding the date of the refund warrant, but not more than thirty days, the date to be determined by the department.
[ 1971 ex.s. c 175 § 21.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.38 - Fuel Tax Act. › 82.38.205 - Injunctions—Writs.

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.]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.38 - Fuel Tax Act. › 82.38.210 - Tax lien—Filing.

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.]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.38 - Fuel Tax Act. › 82.38.220 - Delinquency—Notice to debtors—Transfer or disposition of property, credits, or debts prohibited—Lien—Answer.

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.]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.38 - Fuel Tax Act. › 82.38.230 - Delinquency—Seizure and sale of property—Notice—Distribution of excess.

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.]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
Intent—Finding—2007 c 218: See note following RCW 41.08.020.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.38 - Fuel Tax Act. › 82.38.235 - Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.

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.]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.38 - Fuel Tax Act. › 82.38.245 - Bankruptcy proceedings—Notice.

RCW 82.38.245
Bankruptcy proceedings—Notice.
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.]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.38 - Fuel Tax Act. › 82.38.255 - Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.

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.]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.38 - Fuel Tax Act. › 82.38.260 - Administration and enforcement.

RCW 82.38.260
Administration and enforcement.
(1) The department may prescribe, adopt, and enforce reasonable rules relating to administration and enforcement of this chapter.
(2) The department or its authorized representative may examine the books, papers, records, and equipment of any person distributing, transporting, storing, or using fuel to determine whether all taxes due or refundable are properly reported, paid, or claimed. If books, papers, records, and equipment are not maintained in this state at the time of demand, the department does not lose any right of examination.
(3) The department may require additional reports from any licensee with reference to any of the matters herein concerned. Such reports must be made and filed on forms prepared by the department.
(4) For the purpose of any investigation or proceeding, the director or designee may administer oaths and affirmations, subpoena witnesses, compel their attendance, take evidence, and require the production of any books, papers, correspondence, memoranda, agreements, or other documents or records which the director deems relevant or material to the inquiry.
(5) In the case of contumacy by or refusal to obey a subpoena issued to, any person, any court of competent jurisdiction upon application by the director, may issue to that person an order requiring appearance before the director or designee to produce testimony of other evidence regarding the matter under investigation or in question.
(6) The department must, upon request from officials responsible for enforcement of fuel tax laws of any state, the District of Columbia, the United States, its territories and possessions, the provinces or the dominion of Canada, forward information relative to the receipt, storage, delivery, sale, use, or other disposition of fuel by any person, if the other furnishes like information.
(7) The department may enter into a fuel tax cooperative agreement with another state, the District of Columbia, the United States, its territories and possessions, or Canadian province for the administration, collection, and enforcement of their respective fuel taxes.
(8) For the purposes of administration, collection, and enforcement of taxes imposed under this chapter, pursuant to another agreement under chapter 82.41 RCW, chapter 82.41 RCW controls to the extent of any conflict.
(9) The remedies of the state in this chapter are cumulative and no action taken by the department may be construed to be an election on the part of the state or any of its officers to pursue any remedy hereunder to the exclusion of any other remedy for which provision is made in this chapter.
[ 2013 c 225 § 126; 1998 c 176 § 80; 1995 c 274 § 25; 1979 c 40 § 18; 1971 ex.s. c 175 § 27.]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.38 - Fuel Tax Act. › 82.38.275 - Investigatory power.

RCW 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 provisions of this chapter or any rules or regulations issued hereunder.
For the purpose of any investigation or proceeding under this chapter, the director or any officer designated by him or her may administer oaths and affirmations, subpoena witnesses, compel their attendance, take evidence, and require the production of any books, papers, correspondence, memoranda, agreements, or other documents or records which the director deems relevant or material to the inquiry.
In case of contumacy by or refusal to obey a subpoena issued to, any person, any court of competent jurisdiction upon application by the director, may issue to that person an order requiring him or her to appear before the director, or the officer designated by him or her to produce testimony or other evidence touching the matter under investigation or in question. The failure to obey an order of the court may be punishable by contempt.
[ 2013 c 23 § 333; 1979 c 40 § 20.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.38 - Fuel Tax Act. › 82.38.280 - State preempts tax field.

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.]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
Effective date—2010 c 106: See note following RCW 35.102.145.
Effective date—1991 c 173: See note following RCW 82.47.010.
Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.
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.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.38 - Fuel Tax Act. › 82.38.290 - Disposition of funds.

RCW 82.38.290
Disposition of funds.
(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.]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.38 - Fuel Tax Act. › 82.38.300 - Judicial review and appeals.

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.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.38 - Fuel Tax Act. › 82.38.360 - Fuel tax evasion—Seizure and forfeiture.

RCW 82.38.360
Fuel tax evasion—Seizure and forfeiture.
(1) The following are subject to seizure and forfeiture:
(a) Fuel imported into this state by a person not licensed in this state in accordance with this chapter to import fuel;
(b) Fuel blended or manufactured by a person not licensed in this state in accordance with this chapter to blend or manufacture fuel;
(c) All conveyances used, or intended for use, to transport, or in any manner to facilitate the transportation, for the purpose of sale or receipt of property described in (a) and (b) of this subsection, except where the owner of the conveyance neither had knowledge of nor consented to the transportation of the fuel by an unlicensed importer, blender, or manufacturer of fuel.
(2) Before seizing a common carrier conveyance, contract carrier conveyance, or a conveyance secured by a bona fide security interest where the secured party neither had knowledge of or consented to the unlawful act or omission, the state patrol or the department of licensing must give the common carrier, contract carrier, or secured party, or their representatives within twenty-four hours, a notice in writing served by mail or other means to cease transporting fuel for any person not licensed to import, blend, or manufacture fuel in this state.
(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.]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
Captions not law—2003 c 358: See note following RCW 82.38.270.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.38 - Fuel Tax Act. › 82.38.365 - Fuel tax evasion—Forfeiture procedure.

RCW 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 must proceed as follows:
(1) Forfeiture is deemed to have commenced by the seizure.
(2) The state patrol must list and particularly describe in duplicate the conveyance seized. After the appropriate appeal period has expired, a seized conveyance must be sold at a public auction in accordance with chapter 43.19 RCW.
(3) The state patrol must list and particularly describe in duplicate the fuel seized. The selling price of the fuel seized must be the average terminal rack price for similar fuel, at the closest terminal rack on the day of sale, unless circumstance warrants that a different selling price is appropriate. The method used to value the fuel must be documented. The fuel must be sold at the earliest point in time, and the total price must include all appropriate state and federal taxes. The state patrol or the department may enter into contracts for the transportation, handling, storage, and sale of fuel subject to forfeiture.
(4) The state patrol must, within five days after the seizure of a conveyance or fuel, cause notice to be served on the owner of the property seized, if known, on the person in charge of the property, and on any other person having any known right or interest in the property, of the seizure and intended forfeiture. The notice may be served by any method authorized by law or court rule including but not limited to service by mail. If service is by mail it must be by both certified mail with return receipt requested and regular mail. Service by mail is deemed complete upon mailing within the five-day period after the date of seizure.
(5) If no person notifies the state patrol in writing of the person's claim of ownership or right to possession of the items seized within fifteen days of the date of the notice of seizure, the items seized are considered forfeited.
(6) If any person notifies the state patrol, in writing, of the person's claim of ownership or right to possession of the items seized within fifteen days of the date of the notice of seizure, the person or persons must be given a reasonable opportunity to be heard as to the claim or right. The hearing must be before the director of licensing, or the director's designee. A hearing and any appeals must be in accordance with chapter 34.05 RCW. The burden of proof by a preponderance of the evidence is upon the person claiming to be the lawful owner or the person claiming to have the lawful right to possession of the items seized. The state patrol and the department must promptly return the conveyance seized, and money from the sale of fuel seized, to the claimant upon a determination that the claimant is the present lawful owner and is lawfully entitled to possession of the items seized.
[ 2013 c 225 § 133; 2003 c 358 § 8.]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
Captions not law—2003 c 358: See note following RCW 82.38.270.