title: RCW 82.38.170

text:
(1) If any person fails to pay any taxes due the state of Washington within the time prescribed by RCW 82.38.150 and 82.38.160, the person must pay a penalty of 10 percent of the tax due.
(2) If the tax reported by any licensee is deficient a penalty of ten percent of the deficiency must be assessed.
(3) If any licensee, whether or not licensed as such, fails, neglects, or refuses to file a required fuel tax report, the department must determine the tax liability and add the penalty provided in subsection (2) of this section to the liability. An assessment made by the department pursuant to this subsection or to subsection (2) of this section is presumed to be correct, and the burden is on the person who challenges the assessment to establish by a fair preponderance of the evidence that it is erroneous or excessive.
(4) If any person, other than a licensee, fails, neglects, or refuses to file a required fuel tax report, or files a false or fraudulent report, the department must calculate and assess a penalty. The penalty under this subsection is $100 plus an additional five cents per gallon not properly reported or falsely reported. An assessment made by the department pursuant to this subsection is presumed to be correct, and the burden is on the person who challenges the assessment to establish by a fair preponderance of the evidence that it is erroneous or excessive.
(5) If any person establishes by a fair preponderance of evidence that failure to file a report or pay the proper amount of tax within the time prescribed was due to reasonable cause and was not intentional or willful, the department may waive the penalty prescribed in subsections (1), (2), and (4) of this section.
(6) If any licensee files a false or fraudulent report with intent to evade the tax imposed by this chapter, there is added to the amount of deficiency a penalty of 25 percent of the deficiency, in addition to all other penalties prescribed by law.
(7) If any person acts as a licensee without first securing the required license, all fuel tax liability incurred by that person becomes immediately due and payable. The department must determine the amount of the tax liability and must assess the person a penalty of 100 percent of the tax in addition to the tax owed.
(8) Any fuel tax, penalties, and interest payable under this chapter shall bear interest at the rate of one percent per month, or fraction thereof, from the first day of the calendar month after the amount or any portion thereof should have been paid until the date of payment. The department may waive interest when it determines the cost of processing the collection exceeds the amount of interest due.
(9) Except in the case of filing a false or fraudulent report, if the department deems mitigation of penalties and interest to be reasonable and in the best interests of carrying out the purpose of this chapter, it may mitigate the assessments.
(10) Except in the case of a fraudulent report or failure to file a report, deficiencies, penalties, and interest must be assessed within five years from the 25th day of the next succeeding month following the reporting period for which the amount is determined or within five years after the return is filed, whichever period expires later.
(11)(a) Any person against whom an assessment is made under the provisions of subsections (1), (2), and (4) of this section may petition for a reassessment within 30 days after service upon the person of the assessment. If such petition is not filed within such 30 day period, the amount of the assessment becomes final.
(b) If a petition for reassessment is filed within the 30 day period, the department must reconsider the assessment and, if the person has requested in the petition, must grant a review by the department and give 10 days' notice of the time and place. The department may continue the review as needed. The decision of the department upon a petition for reassessment becomes final 30 days after service upon the person.
(c) Every assessment made by the department becomes due and payable at the time it becomes final and if not timely paid to the department, a penalty of 10 percent of the amount of the tax is added to the assessment.
(12) Any notice of assessment required by this section must be served by depositing such notice in the United States mail, postage prepaid addressed to the person at the address shown in the records of the department.
(13) Any licensee who has had a fuel license revoked must pay a $100 penalty, submit an application for reinstatement on forms prescribed by the department, and must resolve all outstanding violations, noncompliance items, and debts owed under this chapter, and chapters 46.87 and 82.42 RCW to the satisfaction of the department, prior to the issuance of a new license.
(14) Any person required to be licensed under RCW 82.38.090(1)(f) found operating without such license is subject to an assessment of $500 in addition to all other penalties prescribed by law.
(15) Any person who, upon audit or investigation by the department, is found to have not paid fuel taxes as required by this chapter is subject to cancellation of all vehicle registrations for vehicles utilizing special fuel as a means of propulsion. Any unexpired Washington tonnage on the vehicles in question may be transferred to a purchaser of the vehicles upon application to the department who will hold such tonnage in its custody until a sale of the vehicle is made or the tonnage has expired.
(16) RCW 43.05.110 does not apply to the civil penalties imposed under this section.
[ 2024 c 1 s 8; 2013 c 225 s 118; 2002 c 183 s 4; 1998 c 176 s 70; 1996 c 104 s 12; 1995 c 274 s 24; 1994 c 262 s 25; 1991 c 339 s 7; 1987 c 174 s 6; 1983 c 242 s 4; 1979 c 40 s 13; 1977 c 26 s 3; 1973 1st ex.s. c 156 s 7; 1972 ex.s. c 138 s 3; 1971 ex.s. c 175 s 18.]
Notes:
Effective date—2024 c 1: See note following RCW 46.87.020.
Effective date—2013 c 225: See note following RCW 82.38.010.
Effective date—1987 c 174: See note following RCW 82.38.160.
Effective date—1972 ex.s. c 138: See note following RCW 82.38.080.

catchline: Civil and statutory penalties and interest—Deficiency assessments.


doc_type: statute

jurisdiction: wa

title: RCW 82.38.180

text:
(1) Any person who has purchased fuel on which tax has been paid may file a claim with the department for a refund of the tax for:
(a) Fuel used for purposes other than for the propulsion of motor vehicles upon the public highways in this state. However, a refund may not be made for motor vehicle fuel consumed by a motor vehicle required to be registered under chapter 46.16A RCW.
(b) Fuel exported for use outside of this state. Fuel carried from this state in the fuel tank of a motor vehicle is deemed to be exported from this state. Fuel distributed to a federally recognized Indian tribal reservation located within the state of Washington is not considered exported outside this state.
(c) Tax, penalty, or interest erroneously or illegally collected or paid.
(d) Fuel which is lost or destroyed, while the licensee is the owner thereof, through fire, lightning, flood, windstorm, or explosion.
(e) Fuel of five hundred gallons or more which is lost or destroyed while the licensee is the owner thereof, through leakage or other casualty except evaporation, shrinkage, or unknown causes.
(f) Fuel used in power pumping units or other power take-off equipment of any motor vehicle which is accurately measured by metering devices that have been specifically approved by the department or by a formula determined by the department.
(2) Any person who has purchased special fuel on which tax has been paid may file a claim with the department for a refund of tax for:
(a) Special fuel used for the operation of a motor vehicle as a part of or incidental to logging operations upon a highway under federal jurisdiction within the boundaries of a federal area if the federal government requires a fee for the privilege of operating the motor vehicle upon the highway, the proceeds of which are reserved for constructing or maintaining roads in the federal area, or requires maintenance or construction work to be performed on the highway for the privilege of operating the motor vehicle on the highway;
(b) Special fuel used by special mobile equipment as defined in RCW 46.04.552;
(c) Special fuel used in a motor vehicle for movement between two pieces of private property wherein the movement is incidental to the primary use of the vehicle; and
(d) Special fuel inadvertently mixed with dyed special fuel.
(3) Any person who has purchased motor vehicle fuel on which tax has been paid may file a claim with the department for a refund of tax for:
(a) Motor vehicle fuel used by a private, nonprofit transportation provider regulated under chapter 81.66 RCW to provide transportation services for persons with special transportation needs; and
(b) Motor vehicle fuel used by an urban passenger transportation system. For purposes of this subsection "urban passenger transportation system" means every transportation system, publicly or privately owned, having as its principal source of revenue the income from transporting persons for compensation by means of motor vehicles or trackless trolleys, each having a seating capacity of over fifteen persons, over prescribed routes in such a manner that the routes of such motor vehicles or trackless trolleys, either alone or in conjunction with routes of other such motor vehicles or trackless trolleys subject to the routing by the same transportation system, do not extend for a distance exceeding fifteen road miles beyond the corporate limits of the city in which the original starting points of such motor vehicles or trackless trolleys are located. No refunds are authorized for fuel used on any trip where any portion of the trip is more than fifteen road miles beyond the corporate limits of the city in which the trip originated.
(4) Recovery for such loss or destruction under subsections (1)(d) or (e) or (2)(d) of this section must be susceptible to positive proof thereby enabling the department to conduct such investigation and require such information as it may deem necessary. In the event that the department is not satisfied that the fuel was lost, destroyed, or contaminated as claimed because information or proof as required hereunder is not sufficient to substantiate the accuracy of the claim, it may deem such as sufficient cause to deny all right relating to the refund or credit for the excise tax paid on fuel alleged to be lost or destroyed.
(5) No refund or claim for credit may be approved by the department unless the gallons of fuel claimed as nontaxable satisfy the conditions specifically set forth in this section and the nontaxable event or use occurred during the period covered by the refund claim. Refunds or claims for credit are not be [are not] allowed for anticipated nontaxable use or events.
[ 2013 c 225 s 119; 2007 c 515 s 29; 1998 c 176 s 71; 1972 ex.s. c 138 s 4; 1971 ex.s. c 175 s 19.]
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.
Effective date—1972 ex.s. c 138: See note following RCW 82.38.080.

license: public-domain-government-work

rule_set: Revised Code of Washington

catchline: Refunds and credits.

code: rcw

unit: section

court: Washington State Legislature


title: RCW 82.38.183

text:
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 s 207.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Refund to aeronautics account.


title: RCW 82.38.190

text:
(1) Claims under RCW 82.38.180 must be filed with the department on forms prescribed by the department and must contain and be supported by such information and documentation as the department may require. Claims for refund of fuel tax must be for at least twenty dollars.
(2) Any amount determined to be refundable by the department under RCW 82.38.180 must first be credited on any amounts then due and payable from a person to whom the refund is due.
(3) No refund or credit may be approved by the department unless a written claim for refund or credit stating the specific grounds upon which the claim is founded is filed with the department:
(a) Within thirteen months from the date of purchase or from the last day of the month following the close of the reporting period for which the refundable amount or credit is due with respect to refunds or credits allowable under RCW 82.38.180, with the exception of the credits or refunds allowed under RCW 82.38.180(1)(c), and if not filed within this period the right to refund is barred.
(b) Within five years from the last day of the month following the close of the reporting period for which the overpayment is due with respect to the refunds or credits allowable under RCW 82.38.180(1)(c). The department must refund any amount paid that has been verified by the department to be more than twenty dollars over the amount actually due for the reporting period. Payment credits may not be carried forward and applied to subsequent tax returns for a person licensed under this chapter.
(4) Within thirty days after disallowing any claim in whole or in part, the department must provide written notice of its action to the claimant.
(5)(a) Interest must be paid upon any refundable amount or credit due under RCW 82.38.180(1)(c) at the rate of one percent per month from the last day of the calendar month following the reporting period for which the refundable amount or credit is due.
(b) The interest must be paid:
(i) In the case of a refund, to the last day of the calendar month following the date upon which the claim is approved by the department.
(ii) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied.
(c) If the department determines that any overpayment has been made intentionally or by reason of carelessness, it may not allow any interest.
(6) The department must pay interest of one percent on any refund payable under RCW 82.38.180 (1) or (2), except as provided in subsection (5)(a) of this section, which is issued more than thirty state business days after the receipt of a claim properly filed and completed. After the end of the thirty business-day period, additional interest accrues at the rate of one percent on the amount payable for each thirty calendar-day period.
[ 2013 c 225 s 120; 1998 c 176 s 74; 1997 c 183 s 10; 1996 c 91 s 4; 1979 c 40 s 14; 1973 1st ex.s. c 156 s 8; 1972 ex.s. c 138 s 5; 1971 ex.s. c 175 s 20.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.
Effective date—1996 c 91: See note following RCW 46.87.150.
Effective date—1972 ex.s. c 138: See note following RCW 82.38.080.

catchline: Claim of refund or credit.


title: RCW 82.38.195

text:
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 s 202.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.


title: RCW 82.38.200

text:
(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 s 21.]

catchline: Suits for recovery of taxes illegally or erroneously collected.


title: RCW 82.38.205

text:
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 s 206.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Injunctions—Writs.


title: RCW 82.38.210

text:
(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 s 121; 1998 c 176 s 75; 1979 c 40 s 15; 1971 ex.s. c 175 s 22.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Tax lien—Filing.


title: RCW 82.38.220

text:
(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 or electronic service.
(3) If a person fails to timely answer the notice, a court may render judgment, plus costs by default against the person.
[ 2024 c 1 s 9; 2013 c 225 s 122; 1998 c 176 s 76; 1994 c 262 s 26; 1983 c 242 s 5; 1979 c 40 s 16; 1971 ex.s. c 175 s 23.]
Notes:
Effective date—2024 c 1: See note following RCW 46.87.020.
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Delinquency—Notice to debtors—Transfer or disposition of property, credits, or debts prohibited—Lien—Answer.


title: RCW 82.38.230

text:
(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 s 123; 2007 c 218 s 78; 1998 c 176 s 77; 1979 c 40 s 17; 1971 ex.s. c 175 s 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.

catchline: Delinquency—Seizure and sale of property—Notice—Distribution of excess.


title: RCW 82.38.235

text:
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 s 124; 2001 c 146 s 14; 1998 c 176 s 78; 1979 c 40 s 22.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.


title: RCW 82.38.245

text:
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 s 125; 1997 c 183 s 9.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Bankruptcy proceedings—Notice.


title: RCW 82.38.255

text:
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 s 203.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.


title: RCW 82.38.260

text:
(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.
(10) The director is charged with the enforcement of the provisions of this chapter and rules adopted hereunder. The director may, in the director's discretion, call on the state patrol or any peace officer in the state, who shall then aid in the enforcement of this chapter or any rules adopted hereunder.
[ 2024 c 1 s 10; 2013 c 225 s 126; 1998 c 176 s 80; 1995 c 274 s 25; 1979 c 40 s 18; 1971 ex.s. c 175 s 27.]
Notes:
Effective date—2024 c 1: See note following RCW 46.87.020.
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Administration and enforcement.


title: RCW 82.38.270

text:
(1) It is unlawful for a person to:
(a) Have dyed special fuel in the fuel supply tank of a vehicle that is licensed or required to be licensed for highway use or maintain dyed special fuel in bulk storage for highway use, unless the person maintains an uncanceled dyed special fuel user license or is otherwise exempt under this chapter;
(b) Hold dyed special fuel for use, intended use, sale, or intended sale in a manner in violation of this chapter;
(c) Evade a tax or fee imposed under this chapter;
(d) File a false statement of a material fact regarding the administration and enforcement of this chapter or otherwise commit any fraud or make a false representation on a fuel tax license application, fuel tax refund application, fuel tax return, fuel tax record, or fuel tax refund claim;
(e) Act as a fuel licensee unless the person holds an uncanceled fuel license issued by the department authorizing the person to engage in that business;
(f) Knowingly assist another person to evade a tax or fee imposed by this chapter;
(g) Knowingly operate a conveyance for the purpose of hauling, transporting, or delivering fuel in bulk and not possess an invoice, bill of sale, or other statement showing the name, address, and tax license number of the seller or consignor, the destination, the name, address, and tax license number of the purchaser or consignee, and the number of gallons;
(h) Refuse to permit the department or its authorized representative to examine the person's books, papers, records, storage facilities, and equipment used in conjunction with the use, distribution, or sale of fuel;
(i) Display, or cause to permit to be displayed, or to have in possession, any fuel license knowing the same to be fictitious, or to have been suspended, canceled, revoked, or altered;
(j) Lend to, or knowingly permit the use of, by one not entitled thereto, any fuel license issued to the person lending it or permitting it to be used;
(k) Display or to represent as one's own any fuel license not issued to the person displaying the same;
(l) Use or to conspire with any governmental official, agent, or employee for the use of any requisition, purchase order, or any card or any authority to which the person is not specifically entitled by government regulations, for the purpose of obtaining any fuel or other inflammable petroleum products upon which the fuel tax has not been paid;
(m) Sell or dispense natural gas or propane for their own use or the use of others into tanks of vehicles powered by this fuel when the vehicle does not display a valid decal or other identifying device as provided in RCW 82.38.075;
(n) Knowingly display, or cause to permit to be displayed, or possess, a fictitious or altered international fuel tax agreement decal or license;
(o) Fail to display, or improperly display, a valid international fuel tax agreement decal associated with a valid international fuel tax agreement license;
(p) Operate a motor vehicle as provided in RCW 82.38.090(3) without having first obtained a license as required by this chapter; and
(q) Offer for sale as taxed fuel, fuel which the seller knows or has reason to know to be untaxed.
(2)(a) A single violation of subsection (1)(a) and (b) of this section is a gross misdemeanor under chapter 9A.20 RCW.
(b) Multiple violations of subsection (1)(a) and (b) of this section and violations of subsection (1)(c) through (g) of this section are a class C felony under chapter 9A.20 RCW.
(3) Violations of subsection (1)(h) through (q) of this section are a gross misdemeanor under chapter 9A.20 RCW.
(4) In addition to other penalties and remedies provided by law, the court must order a person or corporation found guilty of violating subsection (1)(c) through (g) of this section to:
(a) Pay the tax or fee evaded plus interest, commencing at the date the tax or fee was first due, at the rate of twelve percent per year, compounded monthly; and
(b) Pay a penalty of 100 percent of the tax evaded.
(5) The tax imposed by this chapter is held in trust by the licensee until paid to the department, and a licensee who appropriates the tax to the licensee's own use or to any use other than the payment of the tax is guilty of a felony or gross misdemeanor in accordance with the theft and anticipatory provisions of Title 9A RCW. A person, partnership, corporation, or corporate officer who fails to pay to the department the tax is personally liable to the state for the amount of the tax.
[ 2024 c 1 s 11; 2013 c 225 s 127; 2007 c 515 s 30; 2003 c 358 s 14; 2000 2nd sp.s. c 4 s 10; 1995 c 287 s 4; 1979 c 40 s 19; 1977 c 26 s 4; 1971 ex.s. c 175 s 28.]
Notes:
Effective date—2024 c 1: See note following RCW 46.87.020.
Effective date—2013 c 225: See note following RCW 82.38.010.
Effective date—2007 c 515: See note following RCW 82.38.030.
Captions not law—2003 c 358: "Captions used in this act are not part of the law." [ 2003 c 358 s 16.]
Effective dates—2000 2nd sp.s. c 4 ss 4-10: See note following RCW 43.89.010.

catchline: Violations—Penalties.


title: RCW 82.38.275

text:
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 s 333; 1979 c 40 s 20.]

catchline: Investigatory power.


title: RCW 82.38.280

text:
(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 s 128; 2010 c 106 s 231; 2003 c 350 s 6; 1991 c 173 s 5; 1990 c 42 s 205; 1979 ex.s. c 181 s 6; 1971 ex.s. c 175 s 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 s 10.]

catchline: State preempts tax field.


title: RCW 82.38.290

text:
(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 s 129; 1971 ex.s. c 175 s 30.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Disposition of funds.


title: RCW 82.38.300

text:
Judicial review and appeals shall be governed by the Administrative Procedure Act, chapter 34.05 RCW.
[ 1971 ex.s. c 175 s 31.]

catchline: Judicial review and appeals.


title: RCW 82.38.310

text:
(1) The governor may enter into an agreement with any federally recognized Indian tribe located on a reservation within this state regarding fuel taxes included in the price of fuel delivered to a retail station wholly owned and operated by a tribe, tribal enterprise, or tribal member licensed by the tribe to operate a retail station located on reservation or trust property. The agreement may provide mutually agreeable means to address any tribal immunities or any preemption of the fuel tax.
(2) The provisions of this section do not repeal existing state/tribal fuel tax agreements or consent decrees in existence on May 15, 2007. The state and the tribe may agree to substitute an agreement negotiated under this section for an existing agreement or consent decree, or to enter into an agreement using a methodology similar to the state/tribal fuel tax agreements in effect on May 15, 2007.
(3) If a new agreement is negotiated, the agreement must:
(a) Require that the tribe or the tribal retailer acquire all fuel only from persons or companies operating lawfully in accordance with this chapter as a fuel distributor, supplier, or blender, or from a tribal distributor, supplier, or blender lawfully doing business according to all applicable laws;
(b) Provide that the tribe will expend fuel tax proceeds or equivalent amounts on: Planning, construction, and maintenance of roads, bridges, and boat ramps; transit services and facilities; transportation planning; police services; and other highway-related purposes;
(c) Include provisions for audits or other means of ensuring compliance to certify the number of gallons of fuel purchased by the tribe for resale at tribal retail stations, and the use of fuel tax proceeds or their equivalent for the purposes identified in (b) of this subsection. Compliance reports must be delivered to the director of the department of licensing.
(4) Information from the tribe or tribal retailers received by the state or open to state review under the terms of an agreement are deemed personal information under RCW 42.56.230 (4)(b) and are exempt from public inspection and copying.
(5) The governor may delegate the power to negotiate fuel tax agreements to the department of licensing.
(6) The department of licensing must prepare and submit an annual report to the legislature on the status of existing agreements and any ongoing negotiations with tribes.
[ 2013 c 225 s 130; 2007 c 515 s 31; 1995 c 320 s 3.]
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.
Legislative recognition, belief—1995 c 320: "The legislature recognizes that certain Indian tribes located on reservations within this state dispute the authority of the state to impose a tax upon the tribe, or upon tribal members, based upon the distribution, sale, or other transfer of motor vehicle and other fuels to the tribe or its members when that distribution, sale, or other transfer takes place upon that tribe's reservation. While the legislature believes it has the authority to impose state motor vehicle and other fuel taxes under such circumstances, it also recognizes that all of the state citizens may benefit from resolution of these disputes between the respective governments." [ 1995 c 320 s 1.]
Effective date—1995 c 320: "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 shall take effect immediately [May 11, 1995]." [ 1995 c 320 s 5.]

catchline: Agreement with tribe for fuel taxes.


title: RCW 82.38.320

text:
(1) An international fuel tax agreement licensee who meets the qualifications in subsection (2) of this section may be given special authorization by the department to purchase special fuel delivered into bulk storage without payment of the fuel tax at the time the fuel is purchased. The special authorization applies only to full truck-trailer loads filled at a terminal rack and delivered directly to the bulk storage facilities of the special authorization holder. The licensee must pay fuel tax on the fuel at the time the licensee files their international fuel tax agreement tax return and accompanying schedule with the department. The accompanying schedule must be provided in a form and manner determined by the department and must contain information on purchases and usage of all nondyed special fuel purchased during the reporting period. In addition, by the fifteenth day of the month following the month in which fuel under the special authorization was purchased, the licensee must report to the department, the name of the seller and the number of gallons purchased for each purchase of such fuel, and any other information as the department may require.
(2) To receive or maintain special authorization under subsection (1) of this section, the following conditions regarding the international fuel tax agreement licensee must apply:
(a) During the period encompassing the four consecutive calendar quarters immediately preceding the fourth calendar quarter of the previous year, the number of gallons consumed outside the state of Washington as reported on the licensee's international fuel tax agreement tax returns must have been equal to at least twenty percent of the nondyed special fuel gallons, including fuel used on-road and off-road, purchased by the licensee in the state of Washington, as reported on the accompanying schedules required under subsection (1) of this section;
(b) The licensee must have been licensed under the provisions of the international fuel tax agreement during each of the four consecutive calendar quarters immediately preceding the fourth calendar quarter of the previous year; and
(c) The licensee has not violated the reporting requirements of this section.
(3) Only a licensed fuel supplier or fuel distributor may sell special fuel to a special authorization holder in the manner prescribed by this section.
(4) A fuel supplier or distributor who sells fuel under the special authorization provisions of this section is not liable for the fuel tax on the fuel. The fuel supplier or distributor must report such sales, in a manner prescribed by the department, at the time the fuel supplier or distributor submits the monthly tax report.
[ 2013 c 225 s 131; 2007 c 515 s 32; 1998 c 176 s 83.]
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.

catchline: Bulk storage of special fuel by international fuel tax agreement licensee—Authorization to pay tax at time of filing tax return—Schedule—Report—Exemptions.


title: RCW 82.38.360

text:
(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 s 132; 2003 c 358 s 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.

catchline: Fuel tax evasion—Seizure and forfeiture.


title: RCW 82.38.365

text:
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 s 133; 2003 c 358 s 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.

catchline: Fuel tax evasion—Forfeiture procedure.


title: RCW 82.38.370

text:
When property is forfeited under this chapter, the state patrol or the department may use the proceeds of the sale and all moneys forfeited for the payment of all proper expenses of any investigation leading to the seizure and of the proceedings for forfeiture and sale, including expenses of seizure, maintenance of custody, advertising, and court costs. Proper expenses of investigation include costs incurred by a law enforcement agency or a federal, state, or local agency.
[ 2013 c 225 s 134; 2003 c 358 s 9.]
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.

catchline: Fuel tax evasion—Forfeited property.


title: RCW 82.38.375

text:
(1) The state patrol and the department may return property seized and proceeds from the sale of fuel under this chapter when it is shown that there was no intention to violate this chapter.
(2) When property is returned under this section, the state patrol and the department may return the goods to the parties from whom they were seized if and when the parties pay all applicable taxes and interest.
[ 2003 c 358 s 10.]
Notes:
Captions not law—2003 c 358: See note following RCW 82.38.270.

catchline: Fuel tax evasion—Return of seized property.


title: RCW 82.38.380

text:
When the state patrol or the department has good reason to believe that fuel is being unlawfully imported, kept, sold, offered for sale, blended, or manufactured in violation of this chapter or rules adopted under it, the state patrol, or the department in consultation with the state patrol, may make an affidavit of that fact, describing the place or thing to be searched, before a judge of any court in this state, and the judge must issue a search warrant directed to the state patrol commanding the officer diligently to search any place or vehicle designated in the affidavit and search warrant, and to seize the fuel and conveyance so possessed and to hold them until disposed of by law, and to arrest the person in possession or control of them.
[ 2024 c 1 s 12; 2013 c 225 s 135; 2003 c 358 s 11.]
Notes:
Effective date—2024 c 1: See note following RCW 46.87.020.
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.

catchline: Fuel tax evasion—Search and seizure.


title: RCW 82.38.385

text:
The department and the state patrol must adopt rules necessary to implement RCW 82.38.360 through 82.38.380.
[ 2013 c 225 s 136; 2003 c 358 s 12.]
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.

catchline: Rules.


title: RCW 82.38.390

text:
(1) The department shall establish a prorate and fuel tax discovery team to detect and investigate violations of this chapter along with violations of chapters 46.87 and 82.42 RCW.
(2) Members of the prorate and fuel tax discovery team may be delegated authority to act as limited agents of the director and may exercise the authority to seek search warrants, issue subpoenas, perform inspections, and investigate and assess alleged civil violations of chapter 46.87 or 82.42 RCW or this chapter.
(3) The department must adopt rules necessary to implement this section.
[ 2024 c 1 s 13.]
Notes:
Evaluation—Report—2024 c 1 s 13: "The department of licensing must evaluate the revenue impacts and costs of implementing and maintaining the prorate and fuel tax discovery team established in section 13 of this act. The evaluation must include the total amount of fuel taxes, fees, and penalties collected by the department as a result of the activities of the prorate and fuel tax discovery team, as well as all associated expenditures resulting from the department's expanded enforcement efforts. The department must submit a report with the results of this evaluation to the transportation committees of the legislature by November 1, 2028." [ 2024 c 1 s 21.]
Effective date—2024 c 1: See note following RCW 46.87.020.

catchline: Prorate and fuel tax discovery team.


title: RCW 82.38.400

text:
(1) Reports submitted to the department under RCW 82.38.150 are personal information under RCW 42.56.230(4)(b) and are exempt from public inspection and copying.
(2) This section does not:
(a) Restrict the department from providing summary or aggregate data where the taxpayer's right to privacy or an unfair competitive disadvantage can reasonably be protected;
(b) Prevent the department from entering into data-sharing agreements containing these records with a federal, state, or local agency;
(c) Restrict sharing with law enforcement for purposes of investigation or enforcement;
(d) Prevent the voluntary sharing of or authorization to access a taxpayer's own information to the taxpayer or their authorized representative; or
(e) Restrict sharing required under RCW 82.38.260(6).
[ 2024 c 1 s 14.]
Notes:
Effective date—2024 c 1: See note following RCW 46.87.020.

catchline: Reports exempt from public inspection and copying.


title: RCW 82.38.410

text:
(1) The department or its duly authorized agent may apply for and obtain a superior court order approving and authorizing a subpoena in advance of its issuance. The application may be made in the county where the subpoenaed person resides or is found, or the county where the subpoenaed records or documents are located, or in Thurston county. The application must:
(a) State that an order is sought pursuant to this subsection;
(b) Adequately specify the records, documents, or testimony; and
(c) Declare under oath that an investigation is being conducted for a lawfully authorized purpose related to an investigation within the department's authority and that the subpoenaed documents or testimony are reasonably related to an investigation within the department's authority.
(2) Where the application under this subsection is made to the satisfaction of the court, the court must issue an order approving the subpoena. An order under this subsection constitutes authority of law for the agency to subpoena the records or testimony.
(3) The department or its duly authorized agent may seek approval and a court may issue an order under this section without prior notice to any person, including the person to whom the subpoena is directed and the person who is the subject of an investigation.
(4) This section does not preclude the use of other legally authorized means of obtaining records, nor preclude the assertion of any legally recognized privileges.
(5) The department may not disclose any return or tax information obtained in response to a subpoena issued under this section, except as authorized under this chapter.
(6) A third party may not be held civilly liable for any harm resulting from that person's compliance with a subpoena issued under the authority of this section.
(7) The entire court file of any proceeding instituted under this section must be sealed and is not open to public inspection by any person except upon order of the court as authorized by law.
[ 2024 c 1 s 15.]
Notes:
Effective date—2024 c 1: See note following RCW 46.87.020.

catchline: Subpoenas.


title: RCW 82.41.010

text:
It is the purpose of this chapter to simplify the confusing, unnecessarily duplicative, and burdensome motor fuel use tax licensing, reporting, and remittance requirements imposed on motor carriers involved in interstate commerce by authorizing the state of Washington to participate in a multistate motor fuel tax agreement for the administration, collection, and enforcement of those states' motor fuel use taxes.
[ 1982 c 161 s 1.]

catchline: Purpose.


title: RCW 82.41.020

text:
As used in this chapter unless the context clearly requires otherwise:
(1) "Department" means the department of licensing;
(2) "Motor fuel" means all combustible gases and liquids used for the generation of power for propulsion of motor vehicles;
(3) "Motor carrier" means an individual, partnership, firm, association, or private or public corporation engaged in interstate commercial operation of motor vehicles, any part of which is within this state or any other state which is party to an agreement under this chapter;
(4) "State" means a state, territory, or possession of the United States, the District of Columbia, a foreign country, or a state or province of a foreign country;
(5) "Base state" means the state in which the motor carrier is legally domiciled, or in the case of a motor carrier who has no legal domicile, the state from or in which the motor carrier's vehicles are most frequently dispatched, garaged, serviced, maintained, operated, or otherwise controlled;
(6) "Agreement" means a motor fuel tax agreement under this chapter;
(7) "Licensee" means a motor carrier who has been issued a fuel tax license under a motor fuel tax agreement.
[ 1982 c 161 s 2.]

catchline: Definitions.


title: RCW 82.41.030

text:
The department may enter into a motor fuel tax cooperative agreement with another state or states which provides for the administration, collection, and enforcement of each state's motor fuel taxes on motor fuel used by motor carriers. The agreement shall not contain any provision which exempts any motor vehicle, owner, or operator from complying with the laws, rules, and regulations pertaining to vehicle licensing, size, weight, load, or operation of motor vehicles upon the public highways of this state.
[ 1982 c 161 s 3.]

catchline: Motor fuel tax cooperative agreement authorized—Prohibition.


title: RCW 82.41.040

text:
The amount of the tax imposed and collected on behalf of this state under an agreement entered into under this chapter shall be determined as provided in chapter 82.38 RCW.
[ 1995 c 274 s 26; 1982 c 161 s 4.]

catchline: Amount of tax collected for this state.


title: RCW 82.41.050

text:
An agreement entered into under this chapter may provide for:
(1) Defining the classes of motor vehicles upon which taxes are to be collected under the agreement;
(2) Establishing methods for base state fuel tax licensing, license revocation, and tax collection from motor carriers on behalf of the states which are parties to the agreement;
(3) Establishing procedures for the granting of credits or refunds on the purchase of excess tax-paid fuel;
(4) Defining conditions and criteria relative to bonding requirements, including criteria for exemption from bonding;
(5) Establishing tax reporting periods not to exceed one calendar quarter, and tax report due dates not to exceed one calendar month after the close of the reporting period;
(6) Penalties and interest for filing of tax reports after the due dates prescribed by the agreement;
(7) Establishing procedures for forwarding of fuel taxes, penalties, and interest collected on behalf of another state to that state;
(8) Recordkeeping requirements for licensees; and
(9) Any additional provisions which will facilitate the administration of the agreement.
[ 1982 c 161 s 5.]

catchline: Provisions of agreement.


title: RCW 82.41.070

text:
The agreement may require the department to perform audits of licensees, or persons required to be licensed, based in this state to determine whether motor fuel taxes to be collected under the agreement have been properly reported and paid to each state party to the agreement. The agreement may authorize other states to perform audits on licensees, or persons required to be licensed, based in their states on behalf of the state of Washington and forward the audit findings to the department. Such findings may be served upon the licensee or such other person in the same manner as audits performed by the department.
The agreement shall not preclude the department from auditing the records of any person who has used motor fuels in this state. Any licensee or person required to be licensed from whom the department has requested records shall make the records available at the location designated by the department or may request the department to audit such records at that licensee's or person's place of business. If the place of business is located outside this state, the department may require the licensee or such other person to reimburse the department for authorized per diem and travel expenses.
[ 1982 c 161 s 7.]

catchline: Audits.


title: RCW 82.41.080

text:
The department may initiate and conduct investigations as may be reasonably necessary to establish the existence of any alleged violations of or noncompliance with this chapter or any rules issued hereunder.
For the purpose of any investigation or proceeding under this chapter, the director or any officer designated by the director 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 the director, 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 s 334; 1982 c 161 s 8.]

catchline: Investigatory power.


title: RCW 82.41.090

text:
The agreement shall specify procedures by which a licensee may appeal a license revocation or audit assessment by the department. Such appeal procedures shall be in accordance with chapters 34.05 and 82.38 RCW.
[ 1982 c 161 s 9.]

catchline: Appeal procedures.


title: RCW 82.41.100

text:
The agreement may require each state to forward to other states any information available which relates to the acquisition, sale, use, or movement of motor fuels by any licensee or person required to be licensed. The department may further disclose to other states information which relates to the persons, offices, motor vehicles and other real and personal property of persons licensed or required to be licensed under the agreement.
[ 1982 c 161 s 10.]

catchline: Exchange of information.


title: RCW 82.41.110

text:
This chapter shall be applied and construed to effectuate its general purpose to make uniform the law with respect to the subject of this chapter among states enacting it for the purpose of participating in a multistate motor fuel tax agreement.
[ 1982 c 161 s 11.]

catchline: Construction and application.


title: RCW 82.41.120

text:
The department shall adopt such rules as are necessary to implement this chapter and any agreement entered into under this chapter.
[ 1982 c 161 s 12.]

catchline: Implementing rules required.


title: RCW 82.42.010

text:
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1) "Air carrier" means any airline, air cargo carrier, air taxi, air commuter, or air charter operator, that provides routine air service to the general population for compensation or hire, and operates at least fifteen round trips per week between two or more points and publishes flight schedules which specify the times, days of the week, and points between which it operates. Where it is doubtful that an operation is for "compensation or hire," the test applied is whether the air service is merely incidental to the person's other business or is, in itself, a major enterprise for profit.
(2) "Aircraft" means every contrivance now known or hereafter invented, used or designed for navigation of or flight in the air, operated or propelled by the use of aircraft fuel.
(3) "Aircraft fuel" means gasoline and any other inflammable liquid, by whatever name such liquid is known or sold, the chief use of which is as fuel for the propulsion of aircraft, except gas or liquid, the chief use of which as determined by the director, is for purposes other than the propulsion of aircraft.
(4) "Dealer" means any person engaged in the retail sale of aircraft fuel.
(5) "Deny" means to decline acceptance of an application for licensure or reinstatement.
(6) "Department" means the department of licensing.
(7) "Director" means the director of licensing.
(8) "Distributor" means any person engaged in the sale of aircraft fuel to any dealer and includes any dealer from whom the tax hereinafter imposed has not been collected.
(9) "Local service commuter" means an air taxi operator who operates at least five round-trips per week between two or more points; publishes flight schedules which specify the times, days of the week, and points between which it operates; and whose aircraft has a maximum capacity of 60 passengers or 18,000 pounds of useful load.
(10) "Person" means every natural person, firm, partnership, association, or private or public corporation.
(11) "Refuse" has the same meaning as "deny" in subsection (5) of this section.
(12) "Revoke" means to prohibit all authority granted by this chapter, including the display and use of credentials issued by the department for a period of one year or greater or for an indefinite period.
(13) "Suspend" means to restrict the grant of authority under this chapter for a period of less than one year.
[ 2024 c 1 s 17. Prior: 2013 c 225 s 301; 1983 c 49 s 1; 1982 1st ex.s. c 25 s 1; 1979 c 158 s 229; 1969 ex.s. c 254 s 1; 1967 ex.s. c 10 s 1.]
Notes:
Reviser's note: The definitions in this section have been alphabetized pursuant to RCW 1.08.015(2)(k).
Effective date—2024 c 1: See note following RCW 46.87.020.
Effective date—2013 c 225: See note following RCW 82.38.010.
Effective date—1983 c 49: "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 May 1, 1983." [ 1983 c 49 s 3.]
Severability—1982 1st ex.s. c 25: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1982 1st ex.s. c 25 s 11.]
Effective date—1982 1st ex.s. c 25: "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 July 1, 1982." [ 1982 1st ex.s. c 25 s 12.]
Effective date—1969 ex.s. c 254: "The effective date of this 1969 amendatory act is July 1, 1969." [ 1969 ex.s. c 254 s 7.]


title: RCW 82.42.020

text:
There is levied upon every distributor of aircraft fuel, an excise tax at the rate of 18 cents on each gallon of aircraft fuel sold, delivered, or used in this state. There must be collected from every user of aircraft fuel either the use tax imposed by RCW 82.12.020 or the retail sales tax imposed by RCW 82.08.020. The taxes imposed by this chapter must be collected and paid to the state but once in respect to any aircraft fuel.
[ 2022 c 182 s 201; 2013 c 225 s 302; 2005 c 341 s 3; 2003 c 375 s 5; 1996 c 104 s 13; 1982 1st ex.s. c 25 s 2; 1969 ex.s. c 254 s 2; 1967 ex.s. c 10 s 2.]
Notes:
Intent—Effective date—2022 c 182: See notes following RCW 70A.65.240.
Effective date—2013 c 225: See note following RCW 82.38.010.
Effective date—2005 c 341: See note following RCW 47.68.230.
Effective date—2003 c 375: See note following RCW 47.68.240.
Severability—Effective date—1982 1st ex.s. c 25: See notes following RCW 82.42.010.
PDF
RCW 82.42.020
Aircraft fuel tax imposed—Rate. (Effective November 1, 2026.)
There is levied upon every distributor of aircraft fuel, an excise tax at the rate of 25 cents on each gallon of aircraft fuel sold, delivered, or used in this state. There must be collected from every user of aircraft fuel either the use tax imposed by RCW 82.12.020 or the retail sales tax imposed by RCW 82.08.020. The taxes imposed by this chapter must be collected and paid to the state but once in respect to any aircraft fuel.
[ 2026 c 255 s 402; 2022 c 182 s 201; 2013 c 225 s 302; 2005 c 341 s 3; 2003 c 375 s 5; 1996 c 104 s 13; 1982 1st ex.s. c 25 s 2; 1969 ex.s. c 254 s 2; 1967 ex.s. c 10 s 2.]
Notes:
Effective date—2026 c 255 ss 402 and 403: "Sections 402 and 403 of this act take effect November 1, 2026." [ 2026 c 255 s 1402.]
Intent—2026 c 255: See note following RCW 82.08.020.
Intent—Effective date—2022 c 182: See notes following RCW 70A.65.240.
Effective date—2013 c 225: See note following RCW 82.38.010.
Effective date—2005 c 341: See note following RCW 47.68.230.
Effective date—2003 c 375: See note following RCW 47.68.240.
Severability—Effective date—1982 1st ex.s. c 25: See notes following RCW 82.42.010.

catchline: Aircraft fuel tax imposed—Rate. (Effective until November 1, 2026.)


title: RCW 82.42.030

text:
The provision of RCW 82.42.020 imposing the payment of an excise tax on each gallon of aircraft fuel sold, delivered or used in this state does not apply to:
(1) Aircraft fuel sold for export and exported from this state;
(2) Aircraft fuel imported into the state in interstate or foreign commerce and intended to be sold while in interstate or foreign commerce;
(3) Aircraft fuel sold to an agency of the United States government;
(4) Aircraft fuel delivered directly into the aircraft fuel tanks of equipment operated by an air carrier or supplemental air carrier operating under a certificate of public convenience and necessity under the provisions of the federal aviation act of 1958, P.L. 85-726, as amended;
(5) Aircraft fuel delivered directly into the aircraft fuel tanks of equipment operated by a local service commuter;
(6) Aircraft fuel sold to emergency medical air transport entities;
(7) Aircraft fuel sold to a licensed aircraft fuel distributor;
(8) Aircraft fuel delivered into the bulk storage tank of a certified user;
(9) Aircraft fuel used in the operation of aircraft for testing or experimental purposes; and
(10) Aircraft fuel used in the operation of aircraft when such operation is for the training of crews in Washington state for purchasers of aircraft who are certified air carriers.
[ 2013 c 225 s 303; 2005 c 341 s 4; 1989 c 193 s 4; 1982 1st ex.s. c 25 s 4; 1967 ex.s. c 10 s 3.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.
Effective date—2005 c 341: See note following RCW 47.68.230.
Severability—Effective date—1982 1st ex.s. c 25: See notes following RCW 82.42.010.

catchline: Exemptions.


title: RCW 82.42.040

text:
(1) Application for a license must be made to the department. The application must be filed in a manner prescribed by the department and must contain information the department requires.
(2) For purposes of this section, the term "applicant" has the same meaning as provided for "person" in RCW 82.42.010.
(3) An application for a license must contain the following information to the extent it applies to the applicant:
(a) Proof, as the department may require, concerning the applicant's identity;
(b) The applicant's business structure and place of business, including proof the applicant is licensed to conduct business in this state;
(c) The employment history of the applicant and any partner, officer, or director of the applicant;
(d) A bank reference and whether the applicant or any partner, officer, or director of the applicant has ever been adjudged bankrupt or has an unsatisfied judgment;
(e) Whether the applicant has been adjudged guilty of a crime or suffered a civil judgment directly related to the distribution and sale of fuel within the last ten years;
(f) Each state, province, or country that the applicant intends to import fuel from by means other than bulk transfer. An applicant must also show proof that the applicant has maintained the appropriate license required of each state, province, or country; and
(g) Each state, province, or country that the applicant intends to export fuel to by means other than bulk transfer. An applicant must also show proof that the applicant has maintained the appropriate license required of each state, province, or country.
(4) An applicant must submit a surety bond in an amount, form, and manner set by the department. In lieu of a bond, an applicant may provide evidence to the department of sufficient assets to adequately meet tax payments, penalties, interest, or other obligations arising out of this chapter.
(5) For the purposes of considering any application for a license, the department may inspect, cause an inspection, investigate, or cause an investigation of the records of this or any other state, province, country, or the federal government to ascertain the veracity of the information on the application and the applicant's criminal, civil, and licensing history.
(6) An applicant who makes a false statement of a material fact on the application may be prosecuted for false swearing as defined by RCW 9A.72.040.
[ 2023 c 470 s 1021. Prior: 2013 c 225 s 304; 2013 c 23 s 335; 2008 c 181 s 507; 1996 c 104 s 14; 1982 1st ex.s. c 25 s 5; 1969 ex.s. c 254 s 3; 1967 ex.s. c 10 s 4.]
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.
Part headings not law—2008 c 181: See note following RCW 43.06.220.
Severability—Effective date—1982 1st ex.s. c 25: See notes following RCW 82.42.010.

catchline: Application—Bond—Investigation—Fee—Penalty for false statement.


title: RCW 82.42.055

text:
(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) An aircraft fuel distributor is liable for and must pay the tax imposed under RCW 82.42.020 to the department on or before the twenty-fifth day of the month immediately following the reporting period. The tax report required in RCW 82.42.140 must accompany the remittance.
(3) 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, payment is due on the state business day immediately preceding the due date.
(4) The tax must be paid by electronic funds transfer whenever the amount due is fifty thousand dollars or more.
[ 2013 c 225 s 405.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Computation and payment of tax—Remittance—Electronic funds transfer.


title: RCW 82.42.065

text:
(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 a judgment, plus costs by default against the person.
[ 2013 c 225 s 407.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Delinquency.


title: RCW 82.42.067

text:
(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 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 s 408.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Delinquency—Seizure and sale of property.


title: RCW 82.42.068

text:
Every person, other than a licensee, who acquires fuel upon which payment of tax is required, if the tax has not been paid, must comply with the provisions of this chapter, and pay tax at the rate provided in RCW 82.42.020. The person is subject to the same duties and penalties imposed upon licensees.
[ 2013 c 225 s 412.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Payment of tax by a nonlicensee.


title: RCW 82.42.075

text:
(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 licensees properly bonded under the provisions of chapter 82.38 RCW or licensed aircraft fuel distributors who, upon determination by the department, have sufficient resources, assets, other financial instruments, or other means to adequately make payments on monthly aircraft 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 aircraft 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. This subsection does 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 s 403.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Bonding requirements.


title: RCW 82.42.085

text:
(1) It is unlawful for a person to:
(a) Evade a tax or fee imposed under this chapter;
(b) Knowingly assist another person to evade a tax or fee imposed by this chapter;
(c) File a false statement of a material fact or otherwise commit any fraud or make a false representation on an aircraft fuel tax license application, aircraft fuel tax refund application, aircraft fuel tax return, aircraft fuel tax record, or aircraft fuel tax refund claim;
(d) Act as an aircraft fuel distributor unless the person holds a license issued by the department authorizing the person to engage in that business;
(e) Knowingly operate a conveyance for the purpose of hauling, transporting, or delivering aircraft fuel in bulk and not possess an invoice, bill of sale, or other statement showing the name, address, and tax license number of the seller or consignor, the destination, the name, address, and tax license number of the purchaser or consignee, and the number of gallons;
(f) Refuse to permit the department or its authorized representative to examine the person's books, papers, records, storage facilities, and equipment used in conjunction with the use, distribution, or sale of aircraft fuel;
(g) To display, or cause to permit to be displayed, or to have in possession, an aircraft fuel license knowing the same to be fictitious or to have been suspended, canceled, revoked, or altered;
(h) To lend to, or knowingly permit the use of, by one not entitled thereto, any aircraft fuel license issued to the person lending it or permitting it to be used;
(i) To display or to represent as one's own any aircraft fuel license not issued to the person displaying the same; and
(j) To use or to conspire with any governmental official, agent, or employee for the use of any requisition, purchase order, or any card or any authority to which he or she is not specifically entitled by government regulations, for the purpose of obtaining any aircraft fuel upon which the state tax has not been paid.
(2)(a) A single violation of subsection (1)(a) and (b) of this section is a gross misdemeanor under chapter 9A.20 RCW.
(b) Multiple violations of subsection (1)(a) and (b) of this section are a class C felony under chapter 9A.20 RCW.
(3) Violations of (1)(c) through (j) of this section are a gross misdemeanor under chapter 9A.20 RCW.
(4) In addition to other penalties and remedies provided by law, the court must order a person or corporation found guilty of violating subsection (1)(a) through (b) of this section to:
(a) Pay the tax or fee evaded plus interest, commencing at the date the tax or fee was first due, at the rate of twelve percent per year, compounded monthly; and
(b) Pay a penalty of one hundred percent of the tax evaded.
(5) The tax imposed by this chapter is held in trust by the licensee until paid to the department, and a licensee who appropriates the tax to his or her own use or to any use other than the payment of the tax is guilty of a felony or gross misdemeanor in accordance with the theft and anticipatory provisions of Title 9A RCW. A person, partnership, corporation, or corporate officer who fails to pay to the department the tax is personally liable to the state for the amount of the tax.
[ 2013 c 225 s 420.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Violations—Penalties.


title: RCW 82.42.090

text:
All moneys collected by the director from the aircraft fuel excise tax as provided in RCW 82.42.020 shall be transmitted to the state treasurer and shall be credited to the aeronautics account hereby created in the state treasury. Moneys in the account may be spent only after appropriation. Expenditures from the account may be used only for aviation-related purposes. Moneys collected from the consumer or user of aircraft fuel from either the use tax imposed by RCW 82.12.020 or the retail sales tax imposed by RCW 82.08.020 shall be transmitted to the state treasurer and credited to the state general fund.
[ 2025 c 417 s 1304; 2017 3rd sp.s. c 25 s 42; (2013 c 225 s 305 repealed by 2015 c 228 s 39); 1995 c 170 s 1; 1991 sp.s. c 13 s 37; 1985 c 57 s 86; 1982 1st ex.s. c 25 s 8; 1967 ex.s. c 10 s 9.]
Notes:
Findings—Intent—2025 c 417: See note following RCW 82.38.030.
Effective date—2013 c 225: See note following RCW 82.38.010.
Effective dates—1991 sp.s. c 13: See note following RCW 18.04.105.
Effective date—1985 c 57: See note following RCW 18.04.105.
Severability—Effective date—1982 1st ex.s. c 25: See notes following RCW 82.42.010.
PDF
RCW 82.42.090
Tax proceeds—Disposition—Aeronautics account. (Effective November 1, 2026.)
(1) Seventy-two percent of the revenue collected by the director from the aircraft fuel excise tax as provided in RCW 82.42.020 shall be transmitted to the state treasurer and shall be credited to the aeronautics account hereby created in the state treasury. Moneys in the account may be spent only after appropriation. Expenditures from the account may be used only for aviation-related purposes.
(2) Twenty-eight percent of the revenue collected by the director from the aircraft fuel excise tax as provided in RCW 82.42.020 shall be transmitted to the state treasurer and shall be credited to the sustainable aviation fuel airport infrastructure account created in RCW 43.31.648.
(3) Moneys collected from the consumer or user of aircraft fuel from either the use tax imposed by RCW 82.12.020 or the retail sales tax imposed by RCW 82.08.020 shall be transmitted to the state treasurer and credited to the state general fund.
[ 2026 c 255 s 403; 2025 c 417 s 1304; 2017 3rd sp.s. c 25 s 42; (2013 c 225 s 305 repealed by 2015 c 228 s 39); 1995 c 170 s 1; 1991 sp.s. c 13 s 37; 1985 c 57 s 86; 1982 1st ex.s. c 25 s 8; 1967 ex.s. c 10 s 9.]
Notes:
Effective date—2026 c 255 ss 402 and 403: See note following RCW 82.42.020.
Intent—2026 c 255: See note following RCW 82.08.020.
Findings—Intent—2025 c 417: See note following RCW 82.38.030.
Effective date—2013 c 225: See note following RCW 82.38.010.
Effective dates—1991 sp.s. c 13: See note following RCW 18.04.105.
Effective date—1985 c 57: See note following RCW 18.04.105.
Severability—Effective date—1982 1st ex.s. c 25: See notes following RCW 82.42.010.

catchline: Tax proceeds—Disposition—Aeronautics account. (Effective until November 1, 2026.)


title: RCW 82.42.095

text:
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 s 406.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.


title: RCW 82.42.100

text:
The director is charged with the enforcement of the provisions of this chapter and rules and regulations promulgated hereunder. The director may, in his or her discretion, call on the state patrol or any peace officer in the state, who shall then aid in the enforcement of this chapter or any rules or regulations promulgated hereunder.
[ 2013 c 23 s 336; 1967 ex.s. c 10 s 10.]

catchline: Enforcement.


title: RCW 82.42.110

text:
Every person other than a distributor who acquires any aircraft fuel within this state upon which payment of tax is required under the provisions of this chapter, or imports such aircraft fuel into this state and sells, delivers, or in any manner uses it in this state, if the tax has not been paid, is subject to the provisions of this chapter provided for aircraft fuel distributors and must pay a tax at the rate computed under RCW 82.42.020 for each gallon thereof so sold, delivered, or used in the manner provided for distributors. The proceeds of the tax imposed by this section must be distributed in the manner provided for the distribution of the aircraft fuel tax in RCW 82.42.090. For failure to comply with the terms of this chapter, such person is subject to the same penalties imposed upon distributors. The director must pursue against such persons the same procedure and remedies for audits, adjustments, collection, and enforcement of this chapter as is provided with respect to distributors. Nothing herein must be construed as classifying such persons as distributors.
[ 2013 c 225 s 306; 1982 1st ex.s. c 25 s 9; 1971 ex.s. c 156 s 5.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.
Severability—Effective date—1982 1st ex.s. c 25: See notes following RCW 82.42.010.

catchline: Tax upon persons other than distributors—Imposition—Collection—Distribution—Enforcement.


title: RCW 82.42.115

text:
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 s 402.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.


title: RCW 82.42.118

text:
(1) If any licensee fails to pay any taxes due the state of Washington within the time prescribed in this chapter, the licensee must pay a penalty of 10 percent of the tax due.
(2) If the tax reported by any licensee is deficient a penalty of 10 percent of the deficiency must be assessed.
(3) If any licensee, whether or not licensed as such, fails, neglects, or refuses to file a required fuel tax report, the department must determine the tax liability and add the penalty provided in subsection (2) of this section to the liability. An assessment made by the department pursuant to this subsection or to subsection (2) of this section is presumed to be correct, and the burden is on the person who challenges the assessment to establish by a fair preponderance of the evidence that it is erroneous or excessive.
(4) If any licensee establishes by a fair preponderance of evidence that failure to file a report or pay the proper amount of tax within the time prescribed was due to reasonable cause and was not intentional or willful, the department may waive the penalty prescribed in subsections (1) and (2) of this section.
(5) If any licensee files a false or fraudulent report with intent to evade the tax imposed by this chapter, a penalty of 25 percent of the deficiency must be added to the amount of deficiency, which is in addition to all other penalties prescribed by law.
(6) If any person acts as a licensee without first securing the required license, all fuel tax liability incurred by that person becomes immediately due and payable. The department must determine the amount of the tax liability and must assess the person along with a penalty of 100 percent of the tax.
(7) Any fuel tax, penalties, and interest payable under this chapter bear interest at the rate of one percent per month, or fraction thereof, from the first day of the calendar month after the amount or any portion thereof should have been paid until the date of payment. The department may waive interest when it determines the cost of processing the collection exceeds the amount of interest due.
(8) Except in the case of violations of filing a false or fraudulent report, if the department deems mitigation of penalties and interest to be reasonable and in the best interests of carrying out the purpose of this chapter, it may mitigate the assessments.
(9) Except in the case of a fraudulent report or failure to file a report, deficiencies, penalties, and interest must be assessed within five years from the 25th day of the next succeeding month following the reporting period for which the amount is determined or within five years after the return is filed, whichever period expires later.
(10)(a) Any licensee against whom an assessment is made under the provisions of subsection (2) or (3) of this section may petition for a reassessment within 30 days after service upon the licensee of the assessment. If such petition is not filed within such 30-day period, the amount of the assessment becomes final.
(b) If a petition for reassessment is filed within the 30-day period, the department must reconsider the assessment and, if the licensee has requested in the petition, must grant a review by the department and give 10 days' notice of the time, place, and method of review. The department may continue the review as needed. The decision of the department upon a petition for reassessment becomes final 30 days after service upon the licensee.
(11) Every assessment made by the department becomes due and payable at the time it becomes final and if not timely paid to the department a penalty of 10 percent of the amount of the tax must be added to the assessment.
(12) Any notice of assessment required by this section must be served by depositing such notice in the United States mail, postage prepaid addressed to the licensee at the address shown in the records of the department.
(13) Any licensee who has had a fuel license revoked must pay a $100 penalty, submit an application for reinstatement on forms as prescribed by the department, and must resolve all outstanding violations, noncompliance items, and debts owed under this chapter and chapters 46.87 and 82.38 RCW to the satisfaction of the department prior to the issuance of a new license.
[ 2024 c 1 s 16; 2013 c 225 s 404.]
Notes:
Effective date—2024 c 1: See note following RCW 46.87.020.
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Civil and statutory penalties and interest—Deficiency assessments.


title: RCW 82.42.125

text:
A licensee who files a bankruptcy petition, or against whom a petition for bankruptcy is filed, must notify the department of the filing within ten days of the filing. The notice must include the name and location of the court in which the petition was filed.
[ 2013 c 225 s 307; 1997 c 183 s 11.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Bankruptcy proceedings—Notice.


title: RCW 82.42.130

text:
(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 is empowered to examine the books, papers, records, and equipment of any person distributing, transporting, storing, or using aircraft fuel and to investigate the disposition any person makes of aircraft 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 director may, from time to time, 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 director.
(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 aircraft 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 aircraft fuel by any person if the other furnishes like information.
(7) The department may enter into an aircraft 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) The foregoing 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 s 401.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Administration and enforcement.


title: RCW 82.42.135

text:
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 s 409.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.