Washington Administrative Code › Title 458 - Revenue, Department of › Chapter 458-20 - Excise tax rules › Section 458-20-260 - Oil spill response and administration tax

Current through Register Vol. 24-14, July 15, 2024
(1)
Introduction.
This rule
			 explains the provisions of chapter 82.23B RCW, which imposes an oil spill
			 response tax and an oil spill administration tax. Both of these taxes are
			 imposed on the privilege of receiving crude oil or petroleum products through
			 any of the following three ways at:
* A marine terminal in this state from a waterborne vessel or
				barge operating on the navigable waters of this state;
* A bulk oil terminal within this state from a tank car, as of
				July 1, 2015;
* A bulk oil terminal within this state from a tank car or a
				pipeline, as of April 1, 2018.
				RCW
				82.23B.020.
Examples found in this rule identify a number of facts and then
				state a conclusion. These examples should be used only as a general guide. The
				tax results of other situations must be determined after a review of all the
				facts and circumstances.
(2)
Definitions.
For purposes of
			 this rule, the following terms as found in
			 RCW
			 82.23B.010 will apply.
(a)
Barrel.
"Barrel" means a
			 unit of measurement of volume equal to forty-two United States gallons of crude
			 oil or petroleum product.
(b)
Bulk oil terminal.
"Bulk oil terminal" means a facility of any
			 kind, other than a waterborne vessel, that is used for transferring crude oil
			 or petroleum products from a tank car or pipeline into the terminal's storage
			 tanks.
(c)
Crude oil.
"Crude oil" means any naturally occurring hydrocarbons coming from the earth
			 that are liquid at twenty-five degrees Celsius and one atmosphere of pressure
			 including, but not limited to, crude oil, bitumen and diluted bitumen,
			 synthetic crude oil, and natural gas well condensate.
(d)
Department.
"Department"
			 means the department of revenue.
(e)
Marine terminal.
"Marine
			 terminal" means a facility of any kind, other than a waterborne vessel, that is
			 used for transferring crude oil or petroleum products to or from a waterborne
			 vessel or barge.
(f)
Navigable waters.
"Navigable waters" means those waters of the
			 state and their adjoining shorelines that are subject to the ebb and flow of
			 the tide, including the Columbia and Snake rivers.
(g)
Person.
"Person" or
			 "company," herein used interchangeably, means any individual, receiver,
			 administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm,
			 copartnership, joint venture, club, company, joint stock company, business
			 trust, municipal corporation, political subdivision of the state of Washington,
			 corporation, limited liability company, association, society, or any group of
			 individuals acting as a unit, whether mutual, cooperative, fraternal,
			 nonprofit, or otherwise and the United States or any instrumentality thereof.
			 RCW
			 82.04.030.
(h)
Petroleum product.
"Petroleum product" means any liquid hydrocarbons at atmospheric temperature
			 and pressure that are the product of the fractionation, distillation, or other
			 refining or processing of crude oil, and that are used as, use-able as, or may
			 be refined as fuel or fuel blendstock including, but not limited to, gasoline,
			 diesel fuel, aviation fuel, bunker fuel, and fuels containing a blend of
			 alcohol and petroleum.
(i)
Pipeline.
"Pipeline" means an interstate or intrastate pipeline
			 subject to regulation by the United States Department of Transportation under
			 49 C.F.R. Part 195 in effect as of April 1, 2018, through which oil moves in
			 transportation, including line pipes, valves, and other appurtenances connected
			 to line pipes, pumping units, and fabricated assemblies associated with pumping
			 units.
(j)
Previously taxed
			 product.
"Previously taxed product" means any crude oil or petroleum
			 product which has been received in this state in a manner subject to the tax
			 imposed by chapter 82.23B RCW and upon which such tax has been paid.
(k)
Tax.
"Tax" means the oil
			 spill response and oil spill administration taxes imposed by chapter 82.23B
			 RCW.
(l)
Taxpayer.
"Taxpayer" means the person owning crude oil or petroleum products immediately
			 after receipt of the same into the storage tanks of a marine or bulk oil
			 terminal in this state and who is liable for the tax.
(m)
Tank car.
"Tank car" means a
			 rail car, the body of which consists of a tank for transporting
			 liquids.
(n)
Waterborne
			 vessel or barge.
"Waterborne vessel or barge" means any ship, barge, or
			 other watercraft capable of traveling on the navigable waters of this state and
			 capable of transporting any crude oil or petroleum product in quantities of ten
			 thousand gallons or more for purposes other than providing fuel for its motor
			 or engine.