reglab/statecodes huggingface dataset:
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-77 - Fuel tax rules and regulations › Section 308-77-048 - Collateral requirements in lieu of surety bonds

Current through Register Vol. 24-14, July 15, 2024
(1)
What other forms of collateral will
			 the department accept in lieu of a surety bond?
The department will
			 accept cash or certificates of deposit in U.S. dollars in any of the following
			 forms:
(a) Automatically renewable
			 certificates of deposit insured by the Federal Deposit Insurance Corporation,
			 made in the name of the licensee of applicant for the license, payable to or
			 assigned to the Washington state treasurer;
(b) Certificates of deposit or share account
			 issued by a savings and loan association insured by the federal savings and
			 loan corporation. Evidence of the insured account, in the form of either a
			 certificate of deposit or passbook must be filed with the department along with
			 a properly executed assignment form where the fund on deposit is assigned to
			 the Washington state treasurer;
(c)
			 Certificates of deposit of share account, issued by a credit union doing
			 business in the state of Washington and insured by the Washington credit union
			 share guaranty association. Evidence of the insured account, in the form of
			 either a certificate of deposit or passbook, must be filed with the department
			 along with a properly executed assignment form where the fund on deposit is
			 assigned to the Washington state treasurer; or
(d) Cash deposits with the department,
			 however no interest will accrue or be paid to the licensee.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-77 - Fuel tax rules and regulations › Section 308-77-075 - Payment due dates for special fuel taxes not paid by electronic funds

Current through Register Vol. 24-14, July 15, 2024
What if my payment due date falls on a Saturday, Sunday,
				or state legal holiday?
Payment is due on the next state business day.
				For example, if the payment due date falls on Saturday, the payment must be
				postmarked by Monday.
Statutory Authority:
				  RCW
				  82.38.260. 09-07-075, § 308-77-075,
				  filed 3/16/09, effective 4/16/09; 01-22-073, § 308-77-075, filed 11/1/01,
				  effective 12/2/01.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-77 - Fuel tax rules and regulations › Section 308-77-085 - Minimum payment or refund

Current through Register Vol. 24-14, July 15, 2024
(1)
What is the minimum payment or refund for licensed accounts?
Ten
			 dollars or less will not be owed or refunded.
(2)
What is the minimum refund for
			 unlicensed refund claims?
Claims for less than twenty dollars will not
			 be refunded.
Statutory Authority:
				  RCW
				  82.38.260. 09-07-075, § 308-77-085,
				  filed 3/16/09, effective 4/16/09; 01-22-073, § 308-77-085, filed 11/1/01,
				  effective 12/2/01.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-77 - Fuel tax rules and regulations › Section 308-77-099 - Invoices issued by licensees

Current through Register Vol. 24-14, July 15, 2024
(1)
When is an invoice issued?
Every licensee must issue an invoice at the time of sale. If an electronic
			 invoice is issued, a paper copy of the invoice is required to support a refund
			 claim.
(2)
What information
			 is required on an invoice?
(a) The name
			 and address of the seller;
(b) The
			 name, address, and special fuel tax license number, if applicable, of the
			 purchaser;
(c) The date of delivery
			 month, day, and year;
(d) The
			 location of the point of shipment. Alphanumeric codes are allowed if the
			 definition keys are provided to the department;
(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 allowed if
			 the definition keys are provided to the department;
(f) In the case of a delivery into a
			 federally recognized Indian reservation or onto Indian country, the invoice
			 must identify the state, U.S. possession, or Canadian Province in which the
			 delivery took place;
(g) Name of
			 carrier transporting fuel;
(h) Name
			 of product sold;
(i) The number of
			 U.S. gallons of product sold in net or gross gallons;
(j) The price per gallon and total amount
			 charged; and
(k) A statement on the
			 invoice indicating if the fuel has been sold without the Washington state fuel
			 tax.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-77 - Fuel tax rules and regulations › Section 308-77-102 - Appeals

Current through Register Vol. 24-14, July 15, 2024
(1)
What are
			 the appeal procedures?
Any person having been issued a notice of
			 assessment for taxes, penalties, and/or interest who wishes to contest such
			 notice may petition the department for an informal hearing in lieu of
			 proceeding directly to a formal hearing. A petition for a hearing must be in
			 writing and must be received by the department within thirty days after the
			 receipt of the notice of assessment. A petition shall set forth the specific
			 reasons why reassessment is sought and the amount of tax, interest, and/or
			 penalties which you believe to be due.
(2)
What happens after the department
			 receives the petition for an informal hearing?
Upon receipt of a
			 petition for an informal hearing, the department will establish the time and
			 place for the hearing and notify you by mail at least ten days prior to the
			 scheduled date. If you are unable to attend the hearing on the date or time
			 scheduled, you may request the department to reschedule the hearing.
(3)
What happens if I fail to appear
			 for my informal hearing without prior notification?
Failure to appear
			 may result in the loss of your informal administrative appeal rights.
(4)
What happens following my informal
			 hearing?
The department will make a determination in accordance with the
			 Revised Code of Washington, administrative rules, and policies established by
			 the department.
(5)
What if I
			 do not agree with the department's informal hearing determination?
You
			 may, within thirty days after the date of mailing of the determination, appeal
			 in writing and request a formal hearing by an administrative law judge. The
			 appeal shall indicate the portions of the determination you feel are in error
			 and set forth the reasons for believing the decision should be amended. The
			 department will establish a time and place for a formal hearing and give you at
			 least ten days' notice.
(6)
When does my reassessment become final?
The decision of the
			 department upon a petition for reassessment shall become final, due and payable
			 thirty days after service upon you unless you appeal further.
Statutory Authority:
				  RCW
				  82.38.260. 01-22-073, § 308-77-102,
				  filed 11/1/01, effective 12/2/01.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-77 - Fuel tax rules and regulations › Section 308-77-103 - Mitigation of penalties and interest

Current through Register Vol. 24-14, July 15, 2024
(1)
What fee, penalty or interest may
			 be mitigated or reduced?
The department may mitigate fees, penalties,
			 dyed special fuel penalties, or interest from:
Late or missing fuel tax returns;
Unpaid or underpaid taxes;
Incomplete records to support reported fuel usage;
License reinstatement fees;
Assessments; or
Unlawful use of dyed special fuel.
(2)
How will the department make the
			 decision?
The department may review records, account history, or other
			 information.
Statutory Authority:
				  RCW
				  82.38.260. 09-07-075, § 308-77-103,
				  filed 3/16/09, effective 4/16/09; 01-22-073, § 308-77-103, filed 11/1/01,
				  effective 12/2/01.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-77 - Fuel tax rules and regulations › Section 308-77-104 - Filing of refund claims for nonlicensees

Current through Register Vol. 24-14, July 15, 2024
(1)
How do I apply for a refund?
Contact the department for a refund permit application and
			 instructions.
(2)
What time
			 period can I file for a refund claim?
You must file within thirteen
			 months of the fuel purchase date. The department will use the postmark date to
			 determine the thirteen-month time frame. We will not accept multiple refund
			 claims for the same month. For example, if you have made a claim for purchases
			 in June you cannot claim additional purchases for June on another claim
			 form.
(3)
What do I need to
			 send with my refund claim?
You must send in your fuel purchase invoices,
			 schedules, and other documents listed on the refund claim form. If electronic
			 invoices were issued, you must provide paper copies.
(4)
How do I account for my
			 inventory?
Any fuel on hand by physical measurement at the end of the
			 claim period, should be reported as ending inventory. This figure should be
			 reported as the beginning inventory on your next claim form.
(5)
What does a licensed distributor
			 send with their refund claim?
Summary schedules must be provided and the
			 department may request invoices.
(6)
The following can
sign
			 a refund claim form
:
(a)
			 Individuals - permit holder;
(b)
			 Partnership - any one of the partners;
(c) Business firm or corporation - owner,
			 corporate officer or other authorized agent.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-77 - Fuel tax rules and regulations › Section 308-77-106 - Use tax for refunds

Current through Register Vol. 24-14, July 15, 2024
(1)
Is
			 use tax deducted from my refund claim?
Yes, unless you are exempt from
			 the use tax in
			 chapter
			 82.12 RCW.
(2)
How is use tax computed?
You
			 can choose to:
Calculate the use tax amount using the actual use tax rates and
				actual cost per gallon; or
Have the department calculate the use tax amount using an
				average use tax rate and price per gallon.
Either method chosen must be used for each refund claim
				submitted during the calendar year, unless there has been a change in the
				department's estimated average fuel cost during that period.
Statutory Authority:
				  RCW
				  82.38.260. 09-07-075, § 308-77-106,
				  filed 3/16/09, effective 4/16/09; 01-22-073, § 308-77-106, filed 11/1/01,
				  effective 12/2/01.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-77 - Fuel tax rules and regulations › Section 308-77-108 - Special rules and requirements for fuel tax refunds

Current through Register Vol. 24-14, July 15, 2024
Can I claim a refund for motor vehicle fuel used in my
				unlicensed off-road vehicles, all-terrain vehicles, and snowmobiles?
Yes, only if the motor vehicle fuel is used for nonrecreational purposes such
				as farming, logging, and construction. An off-road vehicle (ORV) permit is
				considered a license. Off-road vehicles, all-terrain vehicles, and snowmobiles
				are defined in
				RCW
				46.09.310 and
				46.10.300.
Statutory Authority:
				  RCW
				  82.38.260. WSR 16-13-049, § 308-77-108,
				  filed 6/9/16, effective 7/10/16.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-77 - Fuel tax rules and regulations › Section 308-77-109 - Invoice requirements for refund to nonlicensees and IFTA licensees

Current through Register Vol. 24-14, July 15, 2024
(1)
What is a
			 valid invoice?
A separate invoice must be issued for each fuel purchase.
			 A single invoice may list multiple deliveries of fuel purchases made during a
			 calendar month.
(2)
The
			 following
information must be included on the
			 invoice
:
(a) Name and
			 address of the seller;
(b) The type
			 of fuel and number of gallons purchased;
(c) Complete date of sale including month,
			 day, and year;
(d) Price per
			 gallon; and
(e) Total amount of
			 sale.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-77 - Fuel tax rules and regulations › Section 308-77-112 - Power take-off (PTO) use

Current through Register Vol. 24-14, July 15, 2024
(1)
What is PTO use?
It is fuel
			 used in a motor vehicle engine to operate auxiliary equipment. The fuel must be
			 supplied from the propulsion tank of the motor vehicle.
(2)
What is not considered auxiliary
			 equipment?
Equipment such as air conditioning, power steering,
			 generator, etc., that is considered an integral part of the operation of the
			 vehicle.
(3)
What formula
			 does the department use in determining PTO usage?
The tax exemption is
			 calculated as a percentage of the total Washington taxable fuel:
Cement mixer
25%
Fire trucks (private)
25%
Mobile cranes
25%
Garbage trucks (with load compactor)
25%
Sewer cleaning truck/jet vactor
25%
Super suckers
25%
Line truck with digger/derrick or aerial lift
20%
Log truck with self loader
20%
Refrigeration trucks
20%
Sweeper trucks (must be motor vehicle)
20%
Boom truck/block boom
15%
Bulk feed truck
15%
Dump trailers
15%
Dump trucks
15%
Hot asphalt distribution truck
15%
Leaf truck
15%
Lime spreader
15%
Pneumatic tank truck
15%
Salt spreader on dump truck
15%
Seeder truck
15%
Semiwrecker
15%
Service truck with jack hammer/drill
15%
Snow plow
15%
Spray truck
15%
Tank transport
15%
Tank trucks
15%
Truck with PTO hydraulic winch
15%
Wrecker
15%
Car carrier with hydraulic winch
10%
Carpet cleaning van
10%
Others
7.5%
(4)
What if my fuel consumption is greater than the percentages indicated
			 above?
If you can provide satisfactory documentation and records to show
			 that the fuel consumed by the PTO is greater than the percentages indicated,
			 the department may grant the higher percentage on a case-by-case
			 basis.
(5)
What documents
			 must accompany the refund claims?
All claims must be accompanied by
			 valid purchase invoices to cover the total gallons of special fuel purchased,
			 except that invoices for special fuel used in fuel oil delivery trucks or when
			 measured by a metering device need only be equal to or greater than the gallons
			 claimed as refundable. A support schedule for Washington PTO and power pumping
			 credits must accompany each claim for refund.
Statutory Authority:
				  RCW
				  82.38.260. 09-07-075, § 308-77-112,
				  filed 3/16/09, effective 4/16/09; 01-22-073, § 308-77-112, filed 11/1/01,
				  effective 12/2/01.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-77 - Fuel tax rules and regulations › Section 308-77-114 - Unauthorized use of dyed diesel

Current through Register Vol. 24-14, July 15, 2024
(1)
Is there any dye concentration in
			 diesel fuel that the department cannot assess penalties for unlawful
			 use?
No. The department may assess on any dye concentration found in
			 licensed vehicles, vehicles required to be licensed, or in bulk storage tanks
			 used to fuel licensed or required to be licensed vehicles.
(2)
Who can be assessed a penalty for
			 unlawful use of dyed diesel?
(a) The
			 operator of the vehicle;
(b) The
			 registered owners of the vehicle;
(c) Any person responsible for the operation,
			 maintenance, or fueling of the vehicle.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-77 - Fuel tax rules and regulations › Section 308-77-116 - Records

Current through Register Vol. 24-14, July 15, 2024
(1)
What
			 special fuel records must be kept?
Every person licensed or required to
			 be licensed must maintain a complete monthly stock summary of the gallons of
			 special fuel reflecting inventories, receipts, sales, use, other distribution,
			 and loss or gain. The stock summary must be supported by:
(a) Physical inventories of bulk storage
			 plants taken at the close of each calendar month.
(b) Meter readings taken at the close of each
			 calendar month for pumps through which fuel is dispensed.
(c) A record of fuel receipts, invoices,
			 bills of lading, transfer documents, yield reports, and other documents
			 relative to the acquisition of fuel.
(d) A record of fuel disbursements, invoices,
			 bills of lading and other documents relative to the disbursement of
			 fuel.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-77 - Fuel tax rules and regulations › Section 308-77-121 - Tax computation in the absence of records

Current through Register Vol. 24-14, July 15, 2024
In the absence of records showing the number of miles operated
				per gallon of fuel consumed, fuel consumption will be calculated by the
				department. The department may adopt a mileage per gallon basis for determining
				the taxable use of fuel used in motor vehicles which travel on and off the
				highways within the state of Washington.
Statutory Authority:
				  RCW
				  82.38.260. WSR 16-13-049, § 308-77-121,
				  filed 6/9/16, effective 7/10/16.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-77 - Fuel tax rules and regulations › Section 308-77-155 - On board computers or recording devices

Current through Register Vol. 24-14, July 15, 2024
Can I use on board computers or recording devices to
				record mileage?
Yes, with prior approval by the
				department.
Statutory Authority:
				  RCW
				  82.38.260. 09-07-075, § 308-77-155,
				  filed 3/16/09, effective 4/16/09. Statutory Authority: Chapters 46.87 and 82.38
				  RCW. 00-16-045, § 308-77-155, filed 7/26/00, effective 8/26/00. Statutory
				  Authority: RCW 82.37.170. 94-11-029, § 308-77-155, filed 5/9/94, effective
				  6/9/94.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-77 - Fuel tax rules and regulations › Section 308-77-240 - Refund records

Current through Register Vol. 24-14, July 15, 2024
What records
do I need to keep to claim a
				refund of fuel taxes?
All special fuel receipts;
The gallons of fuel used in each piece of equipment, both
				refundable and nonrefundable;
Fuel inventory in bulk storage;
Detailed fuel records for all withdrawals from bulk
				storage;
Fuel purchased in small containers (ten gallons or less) for
				nonhighway use must show the type of equipment being used, i.e., boats,
				tractors, power saws, etc.
Each claimant must also keep on highway and off highway mileage
				records for each licensed vehicle.
Statutory Authority:
				  RCW
				  82.38.260. 09-07-075, § 308-77-240,
				  filed 3/16/09, effective 4/16/09. Statutory Authority: Chapters 46.87 and 82.38
				  RCW. 00-16-045, § 308-77-240, filed 7/26/00, effective 8/26/00. Statutory
				  Authority:
				  RCW
				  82.38.260. 79-08-140 (Order 548 DOL), §
				  308-77-240, filed 8/1/79; Order 114 MV, § 308-77-240, filed
				  11/26/71.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-77 - Fuel tax rules and regulations › Section 308-77-265 - Tax exempt losses

Current through Register Vol. 24-14, July 15, 2024
(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
(b) A signed statement by a federal, state,
			 local or provincial official who has authority to investigate fuel loss;
			 and
(c) A bill of lading or other
			 shipping documents; and
(d) A
			 statement by the licensee establishing ownership of the fuel at time of
			 loss.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-77 - Fuel tax rules and regulations › Section 308-77-280 - Natural gas, propane decal as evidence of payment of annual license fees

Current through Register Vol. 24-14, July 15, 2024
(1)
Do I
			 pay fuel tax when I purchase natural gas or liquefied petroleum gas (propane)
			 for my licensed vehicle?
No, once you have licensed your vehicle as
			 being powered by natural gas or propane, you will pay an annual license fee in
			 lieu of the fuel tax.
(2)
What proof is required to purchase natural gas or propane for my
			 vehicle?
A decal will be issued that must be displayed on your vehicle
			 that allows the purchase of natural gas or propane. This decal must be
			 displayed in plain view on the vehicle near the fuel supply tank.
(3)
What if my vehicle operates with
			 both motor fuel gasoline and natural gas or propane?
You will pay fuel
			 tax on the gasoline as well as purchasing a decal.
Statutory Authority:
				  RCW
				  82.38.260. 09-07-075, § 308-77-280,
				  filed 3/16/09, effective 4/16/09. Statutory Authority: Chapters 46.87 and 82.38
				  RCW. 00-16-045, § 308-77-280, filed 7/26/00, effective 8/26/00. Statutory
				  Authority:
				  RCW
				  82.38.260. 81-14-048 (Order DOL 630), §
				  308-77-280, filed 6/30/81.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-77 - Fuel tax rules and regulations › Section 308-77-290 - Dishonored checks

Current through Register Vol. 24-14, July 15, 2024
(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 guaranteed funds, such as 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
				  82.38.260. 09-07-075, § 308-77-290,
				  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).
				  00-08-032, § 308-77-290, filed 3/28/00, effective
				  4/28/00.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-78 - Aircraft fuel tax › Section 308-78-010 - Definitions

Current through Register Vol. 24-14, July 15, 2024
(1) "User" means
			 any person other than a distributor who is certified to acquire aircraft fuel
			 without payment of the aircraft fuel tax at time of acquisition.
(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
				  82.42.040. 09-07-077, § 308-78-010,
				  filed 3/16/09, effective 4/16/09; 04-06-001, § 308-78-010, filed 2/18/04,
				  effective 3/20/04. Statutory Authority:
				  RCW
				  82.42.100. 01-08-083, § 308-78-010,
				  filed 4/4/01, effective 5/5/01. Statutory Authority:
				  RCW
				  82.42.040. 90-13-039 (Order PFT 90-05),
				  § 308-78-010, filed 6/14/90, effective 7/15/90. Statutory Authority:
				  RCW
				  82.42.030. 86-02-057 (Order TL-RG-23), §
				  308-78-010, filed 12/31/85. Statutory Authority:
				  RCW
				  82.42.040. 85-04-027 (Order PFT 85-001),
				  § 308-78-010, filed 1/31/85; 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.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-78 - Aircraft fuel tax › Section 308-78-020 - Bond requirements and collection

Current through Register Vol. 24-14, July 15, 2024
(1)
Are bonds required for aircraft
			 fuel distributors?
Yes, every aircraft fuel distributor must be bonded
			 as provided in
			 chapter
			 82.36 RCW and chapter
			 82.42 RCW.
(2)
Can the
			 department collect on bonds for unpaid aircraft fuel taxes?
Yes, the
			 department may execute bonds on file under the provisions of
			 chapters
			 82.36 and 82.42 RCW for
			 unpaid aircraft fuel taxes.
Statutory Authority:
				  RCW
				  82.42.040. 09-07-077, § 308-78-020,
				  filed 3/16/09, effective 4/16/09. Statutory Authority:
				  RCW
				  82.42.100. 01-08-083, § 308-78-020,
				  filed 4/4/01, effective 5/5/01. Statutory Authority: RCW 88.42.040. 99-19-097,
				  § 308-78-020, filed 9/20/99, effective 10/21/99; 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.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-78 - Aircraft fuel tax › Section 308-78-030 - Required reports

Current through Register Vol. 24-14, July 15, 2024
(1)
What
			 reports are required by the department for aircraft fuel tax and when are they
			 due?
Every licensed distributor of aircraft fuel will submit signed tax
			 returns and schedules to the department, on or before the 25th day of each
			 month, or as required by the department. Forms will be furnished or approved by
			 the department.
(2)
What if
			 the payment due date falls on a Saturday, Sunday, or state legal
			 holiday?
Payment is due by the state business day immediately preceding
			 the due date. For example, if the payment due date falls on Saturday, you must
			 transfer the funds by Friday.
(3)
Is a report due if I have no activity for the month?
Yes, a report
			 must be filed with the department for each calendar month.
(4)
Can tax return information be made
			 available to other government agencies?
Yes, the department routinely
			 furnishes copies of schedules to government agencies or foreign
			 jurisdictions.
Statutory Authority:
				  RCW
				  82.42.040. 09-07-077, § 308-78-030,
				  filed 3/16/09, effective 4/16/09. Statutory Authority:
				  RCW
				  82.42.100. 01-08-083, § 308-78-030,
				  filed 4/4/01, effective 5/5/01. Statutory Authority: RCW 88.42.040. 99-19-097,
				  § 308-78-030, filed 9/20/99, effective 10/21/99; 90-13-039 (Order PFT
				  90-05), § 308-78-030, filed 6/14/90, effective 7/15/90; 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.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-78 - Aircraft fuel tax › Section 308-78-035 - Minimum payment or refund

Current through Register Vol. 24-14, July 15, 2024
(1)
What is the minimum payment or refund for licensed accounts?
Ten
			 dollars or less will not be owed or refunded.
(2)
What is the minimum refund for
			 unlicensed refund claims?
Claims for less than twenty dollars will not
			 be refunded.
Statutory Authority:
				  RCW
				  82.42.040. 09-07-077, § 308-78-035,
				  filed 3/16/09, effective 4/16/09. Statutory Authority:
				  RCW
				  82.42.100. 01-08-083, § 308-78-035,
				  filed 4/4/01, effective 5/5/01.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-78 - Aircraft fuel tax › Section 308-78-040 - Tax exempt sales by licensed distributors

Current through Register Vol. 24-14, July 15, 2024
When may a licensed distributor sell aircraft fuel
				without collecting the aircraft fuel tax?
When delivery is made by the
				distributor to any of the following:
(1) A destination outside the
			 state;
(2) United States or foreign
			 government agencies;
(3) Directly
			 into the aircraft fuel tanks of equipment operated by air carriers,
			 supplemental air carriers, and foreign flag carriers operating under the
			 Federal Aviation Regulations, and local service commuters;
(4) Another licensed distributor;
(5) To a purchaser who delivers the fuel for
			 export under
			 RCW
			 82.42.030 or
			 82.42.070; or
(6) Into the bulk storage tank of a certified
			 user.
Statutory Authority:
				  RCW
				  82.42.040. 09-07-077, § 308-78-040,
				  filed 3/16/09, effective 4/16/09. Statutory Authority:
				  RCW
				  82.42.100. 01-08-083, § 308-78-040,
				  filed 4/4/01, effective 5/5/01. Statutory Authority: RCW 88.42.040. 99-19-097,
				  § 308-78-040, filed 9/20/99, effective 10/21/99; 90-13-039 (Order PFT
				  90-05), § 308-78-040, filed 6/14/90, effective 7/15/90; 85-04-027 (Order
				  PFT 85-001), § 308-78-040, filed 1/31/85; 82-20-093 (Order MV 696), §
				  308-78-040, filed 10/6/82; Order 69-10-2, § 308-78-040, filed 10/29/69;
				  Rule C, filed 9/12/67; Emergency Rule C, filed
				  7/21/67.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-78 - Aircraft fuel tax › Section 308-78-045 - Tax exempt use and circumstances

Current through Register Vol. 24-14, July 15, 2024
(1)
What are the conditions under which
			 a refund of aircraft fuel tax can be claimed?
(a) Operation of aircraft by air carriers,
			 supplemental air carriers, and foreign flag carriers, operating under the
			 Federal Aviation Administration Regulations, and local service
			 commuters.
(b) Testing and
			 experimental purposes in the manufacture or remanufacture of aircraft and for
			 flight operations or experimental testing following manufacture, repair prior
			 to delivery to a customer, or experimental testing of another
			 aircraft.
(c) Aircraft crew
			 training in Washington state for certified air carriers.
(d) When applying pesticides, herbicides, or
			 other agricultural chemicals under conditions defined in
			 RCW
			 82.42.020.
(e) Exportation of fuel from this state for
			 use outside this state under the same conditions as provided for the refund of
			 motor vehicle fuel in
			 chapter
			 82.36 RCW and special fuel
			 in chapter 82.38 RCW.
(f) Use of
			 fuel in nonhighway equipment, other than aircraft, as provided for the refund
			 of motor vehicle fuel in
			 chapter
			 82.36 RCW and special fuel
			 in chapter 82.38 RCW.
(g) Sales to
			 the United States or foreign government agencies by a distributor who has paid
			 the aircraft fuel tax. The distributor will file an exemption certificate
			 provided by the department. This certificate will contain an assignment to the
			 distributor of the purchaser's right to a refund.
(h) Users of aircraft fuel placed into
			 helicopters or the wing tanks of aircraft that are used solely for air
			 ambulance services are eligible for a refund of the aircraft fuel tax. Aircraft
			 fuel consumed during training activities directly related to providing air
			 ambulance services is considered to be exempt from the aircraft fuel
			 tax.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-78 - Aircraft fuel tax › Section 308-78-046 - Tax exempt losses

Current through Register Vol. 24-14, July 15, 2024
(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
(b) A signed statement by a federal, state,
			 local or provincial official who has authority to investigate fuel loss;
			 and
(c) A bill of lading or other
			 shipping documents; and
(d) A
			 statement by the licensee establishing ownership of the fuel at time of
			 loss.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-78 - Aircraft fuel tax › Section 308-78-070 - Records

Current through Register Vol. 24-14, July 15, 2024
(1)
What
			 aircraft fuel records must be kept?
Every person licensed or required to
			 be licensed must maintain a complete monthly stock summary of the gallons of
			 aircraft fuel reflecting inventories, receipts, sales, use, other distribution,
			 and loss or gain. The stock summary must be supported by:
(a) Physical inventories of bulk storage
			 plants taken at the close of each calendar month.
(b) Meter readings taken at the close of each
			 calendar month for pumps through which fuel is dispensed.
(c) A record of fuel receipts, invoices,
			 bills of lading, transfer documents, yield reports, and other documents
			 relative to the acquisition of fuel.
(d) A record of fuel disbursements, invoices,
			 bills of lading and other documents relative to the disbursement of
			 fuel.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-78 - Aircraft fuel tax › Section 308-78-075 - Invoices issued by licensees

Current through Register Vol. 24-14, July 15, 2024
(1)
When is an invoice issued?
Every licensee must issue an invoice at the time of sale. If an electronic
			 invoice is issued, a paper copy of the invoice is required to support a refund
			 claim.
(2)
What information
			 is required on an invoice?
(a) The name
			 and address of the seller;
(b) The
			 name, address, and aircraft fuel tax number, if applicable, of the purchaser
			 for all deliveries other than those made directly into the aircraft fuel tanks
			 of unlicensed exempt carriers;
(c)
			 The date of delivery, month, day, and year;
(d) The location of the point of shipment.
			 Alphanumeric codes are not allowed;
(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 in
			 which the delivery took place;
(g)
			 Name of carrier transporting fuel;
(h) Name of product sold;
(i) The number of U.S. gallons of product
			 sold in net or gross gallons;
(j)
			 The price per gallon and the total amount charged; and
(k) A statement on the invoice indicating if
			 the fuel has been sold without the Washington state fuel tax.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-78 - Aircraft fuel tax › Section 308-78-080 - Filing of refund claims for nonlicensees

Current through Register Vol. 24-14, July 15, 2024
(1)
How do I apply for a refund for
			 aircraft fuel?
Contact the department for a refund permit application
			 and instructions.
(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 the thirteen-month time frame. We will not accept multiple refund
			 claims for the same month. For example, if you have made a claim for purchases
			 in June you cannot claim additional purchases for June on another claim
			 form.
(3)
What do I need to
			 send with my refund claim?
You must send in your fuel purchase invoices,
			 schedules, and other documents listed on the refund claim form. If electronic
			 invoices were issued, you must provide paper copies.
(4)
How do I account for my
			 inventory?
Any fuel on hand, by physical measurement, at the end of the
			 claim period should be reported as ending inventory. This figure should be
			 reported as the beginning inventory on your next claim form.
(5)
What does a licensed distributor
			 send with their refund claim?
Summary schedules must be provided and the
			 department may request invoices.
(6)
The following can sign a refund
			 claim form:
(a) Individuals - Permit
			 holder;
(b) Partnership - Any one
			 of the partners;
(c) Business firm
			 or corporation - Owner, corporate officer or other authorized agent.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-78 - Aircraft fuel tax › Section 308-78-090 - Mitigation of penalties and interest

Current through Register Vol. 24-14, July 15, 2024
(1)
What fee, penalty or interest may
			 be mitigated or reduced?
The department may mitigate fees, penalties, or
			 interest from:
Late or missing fuel tax returns;
Unpaid or underpaid taxes;
Incomplete records to support reported fuel usage; or
Assessments.
(2)
How will the department make the decision?
The department may
			 review records, account history, or other information.
Statutory Authority:
				  RCW
				  82.42.040. 09-07-077, § 308-78-090,
				  filed 3/16/09, effective 4/16/09. Statutory Authority:
				  RCW
				  82.42.100. 01-08-083, § 308-78-090,
				  filed 4/4/01, effective 5/5/01. Statutory Authority: RCW 88.42.040. 99-19-097,
				  § 308-78-090, filed 9/20/99, effective 10/21/99. Statutory Authority:
				  RCW
				  82.42.040 and
				  82.42.100. 92-01-015, §
				  308-78-090, filed 12/6/91, effective
				  1/6/92.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-78 - Aircraft fuel tax › Section 308-78-100 - Dishonored checks

Current through Register Vol. 24-14, July 15, 2024
(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 guaranteed funds, such as 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
				  82.42.040. 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).
				  00-08-032, § 308-78-100, filed 3/28/00, effective
				  4/28/00.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-80 - Transporters › Section 308-80-010 - Transporters

Current through Register Vol. 24-14, July 15, 2024
(1) The term
			 "transporter" applies only to those engaged in the business of delivering
			 vehicles, not owned by said transporter, by driveaway or towaway methods and
			 does not apply to motor freight carriers licensed under
			 chapter
			 81.80 RCW to haul vehicles
			 on trailers or semitrailers.
(2)
			 The special license plates issued authorize driving or towing unlicensed
			 vehicles in lieu of a temporary permit or license plates required under chapter
			 46.16 RCW.
(3) The special license
			 plates issued shall be displayed as follows:
(a) On driveaway vehicles a front and rear
			 plate of a set with the same number and letter suffix.
(b) On tractor and semitrailer or trailer
			 combination, one of a set on the front of the towing unit and the other half of
			 a set with the same suffix letter on the rear of the semitrailer or trailer
			 being delivered.
(c) When using a
			 tow bar saddlemount, fullmount or lawful combination thereof: One of a set of
			 plates on the front of the towing unit and one of a set of plates on the rear
			 of each vehicle following.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-80 - Transporters › Section 308-80-015 - Expiration of motor vehicle transporter license

Current through Register Vol. 24-14, July 15, 2024
When does my transporter license expire?
(1) A motor vehicle transporter license shall
			 expire twelve consecutive months from the date of issuance.
(2) Motor vehicle transporter license plates
			 shall expire on the same date as the license expires.
Statutory Authority:
				  RCW
				  46.76.070. 00-13-018, § 308-80-015,
				  filed 6/12/00, effective 7/13/00. Statutory Authority: 1985 c 109 §§
				  2, 4, 6 and 8,
				  RCW
				  46.80.140, 46.70.080 [46.79.080],46.70.160 ,
				  46.76.070 and 46.16.225. 86-08-028 (Order DLR-091), § 308-80-015, filed
				  3/26/86.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-80 - Transporters › Section 308-80-020 - Improper use of transporter license plates

Current through Register Vol. 24-14, July 15, 2024
What are some improper uses of the transportation license
				plates?
Issuance of transporter license plates under chapter 46.76 RCW
				does not authorize driving or towing of vehicles on the public highways for the
				following purposes or in the following manner:
(1) On any vehicle in which a licensee has an
			 ownership or equitable interest, provided a towing unit owned by a licensee to
			 deliver vehicles owned by others shall display a transporter plate in addition
			 to a regular plate for the purpose of identification.
(2) For personal transportation.
(3) By any one other than the licensee or a
			 bona fide employee who is carried on the licensee's payroll records.
(4) Failure to display plates as required
			 under WAC
			 308-80-010.
This rule shall not be construed to prevent a determination
				that other uses of such plates are improper.
Statutory Authority:
				  RCW
				  46.76.070. 00-13-018, § 308-80-020,
				  filed 6/12/00, effective 7/13/00; Order MV 447, § 308-80-020, filed
				  9/16/77.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-81 - Transportation network companies › Section 308-81-010 - Record inspection

Current through Register Vol. 24-14, July 15, 2024
Record inspection may be conducted through different modalities
				including in-person or remote record inspection, based on available technology
				options. In-person record inspections will only take place during business
				hours.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-83 - Limousine services › Part 1 - DEFINITIONS AND FEES › Section 308-83-010 - Definitions

Current through Register Vol. 24-14, July 15, 2024
Unless the context clearly requires otherwise, the
				  definitions in this section apply throughout this chapter and chapter 46.72A
				  RCW.
(1) "Amenities" means equipment
				or features added to a vehicle for the comfort or convenience of the occupants:
(a) "Standard amenities" means standard
				factory amenities normally found in passenger cars;
(b) "Nonstandard amenities" means amenities
				not normally found in passenger cars. These amenities may include, but are not
				limited to, a television, musical sound system, telephone, ice storage,
				refrigerator, power-operated dividers, or additional interior
				lighting.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-83 - Limousine services › Part 1 - DEFINITIONS AND FEES › Section 308-83-020 - Fees

Current through Register Vol. 24-14, July 15, 2024
(1) The limousine
				fees authorized in chapter 46.72A RCW are:
Limousine carrier business license
						  application
$350.00
Limousine carrier business license renewal
350.00
Vehicle certificate
75.00
Vehicle certificate renewal
75.00
Change of vehicle certificate
20.00
Duplicate vehicle certificate
20.00
Vehicle inspection
25.00
(2)
				Applications and renewals submitted to the business licensing service must also
				include the fees authorized in
				RCW
				19.02.075 and
				19.02.085.
Statutory Authority: Chapters 46.72A,
					 46.04 RCW,
					 RCW
					 43.24.086 and 2011 c 374. 12-02-035, §
					 308-83-020, filed 12/29/11, effective
					 2/1/12.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-83 - Limousine services › Part 2 - CARRIERS › Section 308-83-100 - License

Current through Register Vol. 24-14, July 15, 2024
(1) Applicants for
				a limousine carrier business license must apply through business licensing
				service. The department will issue a limousine carrier license only to a person
				who meets the requirements established in chapter 46.72A RCW and this
				chapter.
(2) All applications for a
				limousine carrier business license must be on a form approved by the business
				license service, and include the appropriate addendum form, chauffeur
				certification addendum, vehicle registration, vehicle inspection report and
				insurance documents. The application must be accompanied by the appropriate
				filing fee, as listed in WAC
				308-83-020 and
				RCW
				19.02.075.
(3) A limousine carrier business license may
				not be leased, assigned, or otherwise transferred.
(4) A limousine carrier business license
				expires annually. The department will charge additional fees when a limousine
				carrier business license is renewed after the expiration date, as provided
				under RCW
				19.02.085.
(5) A limousine carrier must have a valid
				limousine license before it can advertise, sell, or provide limousine
				services.
(6) The limousine carrier
				business license must be posted in a conspicuous place at the business
				office.
Statutory Authority: Chapters 46.72A,
					 46.04 RCW,
					 RCW
					 43.24.086 and 2011 c 374. 12-02-035, §
					 308-83-100, filed 12/29/11, effective
					 2/1/12.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-83 - Limousine services › Part 2 - CARRIERS › Section 308-83-105 - Nonresident limousine carrier

Current through Register Vol. 24-14, July 15, 2024
Nonresident limousine carrier business owners are subject to
				  the same requirements and restrictions that apply to resident limousine
				  carriers. Nonresident owners may not pick up passengers in Washington state
				  without a valid Washington state limousine carrier business license and
				  Washington state vehicle certificate. The department will accept nonresident
				  vehicle registrations and insurance certificates, provided the insurance
				  company is approved by the Washington state office of the insurance
				  commissioner. The coverage must be valid in the state of Washington and meet,
				  at least, the levels established in WAC
				  308-83-115.
Statutory Authority: Chapters 46.72A,
					 46.04 RCW,
					 RCW
					 43.24.086 and 2011 c 374. 12-02-035, §
					 308-83-105, filed 12/29/11, effective
					 2/1/12.
Washington Administrative Code › Title 308 - Licensing, Department of (See also Titles 36, 98 and 196) › Chapter 308-83 - Limousine services › Part 2 - CARRIERS › Section 308-83-110 - Vehicle certificate and reports

Current through Register Vol. 24-14, July 15, 2024
(1) A limousine carrier must obtain a vehicle
				certificate for each vehicle to be operated as a limousine. An application for
				a new vehicle certificate must include a copy of the vehicle registration. All
				applications for new vehicle certificates and vehicle certificate renewals must
				also include:
(a) A valid certificate of
				insurance issued in the exact name of the legal entity that appears or will
				appear on the business license;
(b)
				A current vehicle inspection report no older than four months; and
(c) The fees specified in WAC
				308-83-020 and
				204-95-030.