title: RCW 82.33.020

text:
(1) Four times each year the supervisor must prepare, subject to the approval of the economic and revenue forecast council under RCW 82.33.010:
(a) An official state economic and revenue forecast;
(b) An unofficial state economic and revenue forecast based on optimistic economic and revenue projections; and
(c) An unofficial state economic and revenue forecast based on pessimistic economic and revenue projections.
(2) Beginning with the September 2024, and four times each year thereafter, the supervisor must prepare, subject to the approval of the transportation economic and revenue forecast council created under RCW 82.33.015, an official transportation revenue forecast for the transportation budget. Additionally, the supervisor must prepare unofficial projections as deemed warranted by the supervisor, which may include optimistic and pessimistic assumptions. For purposes of this subsection, the transportation revenue forecast for the transportation budget includes, but is not limited to, transportation taxes, vehicle fees, drivers' fees, fares and tolls, and aircraft and vessel fees.
(3) The supervisor must submit forecasts prepared under this section, along with any unofficial forecasts provided under RCW 82.33.010, to the governor and the members of the ways and means committee of the senate and appropriations committee of the house of representatives and the chairs of the committees on transportation of the senate and house of representatives, including one copy to the staff of each of the committees, on or before November 20th, February 20th in the even-numbered years, March 20th in the odd-numbered years, June 27th, and September 27th. All forecasts must be based on the most recent economic and revenue forecast council economic forecast. All forecasts must include both estimated receipts and estimated revenues in conformance with generally accepted accounting principles as provided by RCW 43.88.037. In odd-numbered years, the period covered by forecasts for the state general fund and related funds must cover the current fiscal biennium and the next ensuing fiscal biennium, and the period for the transportation related funds must cover the current fiscal biennium and the next two ensuing fiscal biennia. In even-numbered years, the period covered by the forecasts for the state general fund and related funds shall be current fiscal and the next two ensuing fiscal biennia, and the period for the transportation related funds shall be the current fiscal and the next two ensuing fiscal biennia.
(4) All agencies of state government must provide to the supervisor immediate access to all information relating to economic and revenue forecasts. Revenue collection information must be available to the supervisor the first business day following the conclusion of each collection period.
(5) The economic, revenue, and transportation revenue forecast supervisor and staff must share information, data, and files with the tax research section of the department of revenue and the department of licensing but may not duplicate the duties and functions of one another.
(6) As part of its forecasts under subsection (1) of this section, the supervisor must provide estimated revenue from tuition fees as defined in RCW 28B.15.020.
(7) The economic and revenue forecast council must, in consultation with the economic and revenue forecast work group created in RCW 82.33.040, review the existing economic and revenue forecast council revenue model, data, and methodologies and in light of recent economic changes, engage outside experts if necessary, and recommend changes to the economic and revenue forecast council revenue forecasting process to increase confidence and promote accuracy in the revenue forecast. The recommendations are due by September 30, 2012, and every five years thereafter.
[ 2023 c 390 s 3. Prior: 2015 c 3 s 14; 2012 1st sp.s. c 8 s 3; 2012 c 182 s 1; 2005 c 319 s 137; 1992 c 231 s 34; 1990 c 229 s 2; prior: 1987 c 505 s 79; 1987 c 502 s 10; 1986 c 112 s 2; 1984 c 138 s 1. Formerly RCW 82.01.120.]
Notes:
Effective date—2015 c 3: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [February 19, 2015]." [ 2015 c 3 s 16.]
Effective date—2012 c 182: "This act takes effect October 1, 2012." [ 2012 c 182 s 2.]
Findings—Intent—Part headings—Effective dates—2005 c 319: See notes following RCW 43.17.020.
Effective date—1992 c 231: See note following RCW 28B.10.016.
Effective date—1990 c 229: See note following RCW 41.06.087.

catchline: Economic, revenue, and transportation forecast supervisor—Economic and revenue forecasts—Transportation revenue forecast—Submittal of forecasts—Estimated tuition fees revenue.


doc_type: statute

jurisdiction: wa

title: RCW 82.33.030

text:
The administrator of the legislative evaluation and accountability program committee may request, and the supervisor shall provide, alternative economic and revenue forecasts based on assumptions specified by the administrator.
[ 1984 c 138 s 3. Formerly RCW 82.01.125.]
Notes:
Legislative evaluation and accountability program committee: Chapter 44.48 RCW.

license: public-domain-government-work

rule_set: Revised Code of Washington

catchline: Alternative economic and revenue forecasts to be provided at the request of the legislative evaluation and accountability program committee.

code: rcw

unit: section

court: Washington State Legislature


title: RCW 82.33.040

text:
(1) To promote the free flow of information and to promote legislative input in the preparation of forecasts, immediate access to all information relating to economic and revenue forecasts shall be available to the economic and revenue forecast work group, hereby created. Revenue collection information shall be available to the economic and revenue forecast work group the first business day following the close of each fiscal month. The economic and revenue forecast work group shall consist of one staff member selected by the executive head or chairperson of each of the following agencies or committees:
(a) Department of revenue;
(b) Office of financial management;
(c) Legislative evaluation and accountability program committee;
(d) Ways and means committee of the senate;
(e) Ways and means committee of the house of representatives;
(f) Transportation committee of the senate;
(g) Transportation committee of the house of representatives;
(h) Washington state department of transportation; and
(i) Department of licensing.
(2) The economic and revenue forecast work group shall provide technical support to the economic and revenue forecast council. Meetings of the economic and revenue forecast work group may be called by any member of the group for the purpose of assisting the economic and revenue forecast council, reviewing the state economic and revenue forecasts, or reviewing monthly revenue collection data or for any other purpose which may assist the economic and revenue forecast council.
(3) Staff members from the Washington state department of transportation, department of licensing, transportation committee of the senate, and transportation committee of the house of representatives shall only provide technical support for the transportation revenue forecast for the transportation budget.
[ 2023 c 390 s 4; 1986 c 158 s 23; 1984 c 138 s 5. Formerly RCW 82.01.135.]

catchline: Economic and revenue forecast work group—Availability of information to group—Provision of technical support to economic and revenue forecast and transportation economic and revenue forecast councils—Meetings.


title: RCW 82.33.050

text:
The state economic and revenue forecast council shall perform the state employment growth forecast and general state revenue estimates required by Article VII, section 12.
[ 2007 c 484 s 3.]
Notes:
Contingent effective date—2007 c 484 ss 2-8: See note following RCW 43.79.495.

catchline: Employment growth forecast and general state revenue estimates.


title: RCW 82.33.060

text:
(1) To facilitate compliance with, and subject to the terms of, RCW 43.88.055 and 43.88.030, the state budget outlook work group shall prepare, subject to the approval of the economic and revenue forecast council under RCW 82.33.010, an official state budget outlook for state revenues and expenditures for the general fund and related funds. The revenue and caseload projections used in the outlook must reflect the most recent official forecasts adopted by the economic and revenue forecast council and the caseload forecast council for the years for which those forecasts are available.
(2) The outlook must:
(a) Estimate revenues to and expenditures from the state general fund and related funds. The estimate of ensuing biennium expenditures must include maintenance items including, but not limited to, continuation of current programs, forecasted growth of current entitlement programs, and actions required by law, including legislation with a future implementation date. Estimates of ensuing biennium expenditures must exclude policy items including, but not limited to, legislation not yet enacted by the legislature, collective bargaining agreements not yet approved by the legislature, and changes to levels of funding for employee salaries and benefits unless those changes are required by statute. Estimated maintenance level expenditures must also exclude costs of court rulings issued during or within fewer than ninety days before the beginning of the current legislative session;
(b) Address major budget and revenue drivers, including trends and variability in these drivers;
(c) Clearly state the assumptions used in the estimates of baseline and projected expenditures and any adjustments made to those estimates;
(d) Clearly state the assumptions used in the baseline revenue estimates and any adjustments to those estimates; and
(e) Include the impact of previously enacted legislation with a future implementation date.
(3) The outlook must also separately include projections based on the revenues and expenditures proposed in the governor's budget documents submitted to the legislature under RCW 43.88.030.
(4) The economic and revenue forecast council shall submit state budget outlooks prepared under this section to the governor and the members of the committees on ways and means of the senate and house of representatives, including one copy to the staff of each of the committees, as required by this section.
(5) Each January, the state budget outlook work group shall also prepare, subject to the approval of the economic and revenue forecast council, a state budget outlook for state revenues and expenditures that reflects the governor's proposed budget document submitted to the legislature under chapter 43.88 RCW. Within thirty days following enactment of an operating budget by the legislature, the work group shall prepare, subject to the approval of the economic and revenue forecast council, a state budget outlook for state revenues and expenditures that reflects the enacted budget.
(6) All agencies of state government shall provide to the supervisor immediate access to all information relating to state budget outlooks.
(7) The state budget outlook work group must publish its proposed methodology on the economic and revenue forecast council website. The state budget outlook work group, in consultation with the economic and revenue forecast work group and outside experts if necessary, must analyze the extent to which the proposed methodology for projecting expenditures for the ensuing fiscal biennia may be reliably used to determine the future impact of appropriations and make recommendations to change the outlook process to increase reliability and accuracy. The recommendations are due by December 1, 2013, and every five years thereafter.
[ 2020 c 218 s 5; 2012 1st sp.s. c 8 s 4.]
Notes:
Effective date—2020 c 218: See note following RCW 43.88.030.

catchline: State budget outlook—Requirements.


title: RCW 82.33.070

text:
(1) To promote the free flow of information and to promote legislative input in the preparation of the state budget outlook, immediate access to all information relating to the state budget outlook shall be available to the state budget outlook work group, hereby created. The state budget outlook work group shall consist of one staff member selected by the executive head or chairperson of each of the following agencies or committees:
(a) Office of financial management;
(b) Legislative evaluation and accountability program committee;
(c) Office of the state treasurer;
(d) Economic and revenue forecast council;
(e) Caseload forecast council;
(f) Ways and means committee of the senate; and
(g) Ways and means committee of the house of representatives.
(2) The state budget outlook work group shall provide technical support to the economic and revenue forecast council. Meetings of the state budget outlook work group may be called by any member of the group for the purpose of assisting the economic and revenue forecast council, reviewing the state budget outlook, or for any other purpose which may assist the economic and revenue forecast council.
[ 2012 1st sp.s. c 8 s 5.]

catchline: State budget outlook—Work group.


title: RCW 82.33A.005

text:
The citizens of Washington should enjoy a high quality of life, which requires a healthy state economy. To achieve this goal, the legislature recognizes that the state must be able to compete economically at a national and international level. It is critical to the economic well-being of the citizens of this state that the legislature strive to continually improve the state's economic climate. Therefore, the legislature intends to provide a mechanism whereby the information necessary to achieve this goal is available on a timely and reliable basis.
[ 1996 c 152 s 1.]

catchline: Intent.


title: RCW 82.33A.010

text:
(1) The economic climate council is hereby created.
(2) The council shall select a series of benchmarks that characterize the competitive environment of the state. The benchmarks should be indicators of the cost of doing business; the education and skills of the workforce; a sound infrastructure; and the quality of life. In selecting the appropriate benchmarks, the council shall use the following criteria:
(a) The availability of comparative information for other states and countries;
(b) The timeliness with which benchmark information can be obtained; and
(c) The accuracy and validity of the benchmarks in measuring the economic climate indicators named in this section.
(3) Each year the council shall prepare an official state economic climate report on the present status of benchmarks, changes in the benchmarks since the previous report, and the reasons for the changes. The reports shall include current benchmark comparisons with other states and countries, and an analysis of factors related to the benchmarks that may affect the ability of the state to compete economically at the national and international level.
(4) All agencies of state government shall provide to the council immediate access to all information relating to economic climate reports.
[ 2014 c 112 s 121; 2007 c 232 s 8; 1998 c 245 s 168; 1996 c 152 s 2.]

catchline: Council—Created—Selection of benchmarks—Access to agency information.


title: RCW 82.34.010

text:
Unless a different meaning is plainly required by the context, the following words as hereinafter used in this chapter shall have the following meanings:
(1) "Facility" shall mean an "air pollution control facility" or a "water pollution control facility" as herein defined: (a) "Air pollution control facility" includes any treatment works, control devices and disposal systems, machinery, equipment, structures, property or any part or accessories thereof, installed or acquired for the primary purpose of reducing, controlling or disposing of industrial waste which if released to the outdoor atmosphere could cause air pollution. "Air pollution control facility" shall not mean any motor vehicle air pollution control devices used to control the emission of air contaminants from any motor vehicle. (b) "Water pollution control facility" includes any treatment works, control device or disposal system, machinery, equipment, structures, property or any accessories thereof installed or acquired for the primary purpose of reducing, controlling or disposing of sewage and industrial waste which if released to a water course could cause water pollution: PROVIDED, That the word "facility" shall not be construed to include any control device, machinery, equipment, structure, disposal system or other property installed or constructed: For a municipal corporation other than for coal-fired, steam electric generating plants constructed and operated pursuant to chapter 54.44 RCW for which an application for a certificate was made no later than December 31, 1969, together with any air or water pollution control facility improvement which may be made hereafter to such plants; or for the primary purpose of connecting any commercial establishment with the waste collecting facilities of public or privately owned utilities: PROVIDED FURTHER, That the word "facility" shall not include any control device, machinery, equipment, structure, disposal system, or other property installed or constructed with the proceeds derived from the sale of industrial revenue bonds issued under chapter 39.84 RCW.
(2) "Industrial waste" shall mean any liquid, gaseous, radioactive or solid waste substance or combinations thereof resulting from any process of industry, manufacture, trade or business, or from the development or recovery of any natural resources.
(3) "Treatment works" or "control device" shall mean any machinery, equipment, structure or property which is installed, constructed or acquired for the primary purpose of controlling air or water pollution and shall include, but shall not be limited to such devices as precipitators, scrubbers, towers, filters, baghouses, incinerators, evaporators, reservoirs, aerators used for the purpose of treating, stabilizing, incinerating, holding, removing or isolating sewage and industrial wastes.
(4) "Disposal system" shall mean any system containing treatment works or control devices and includes but is not limited to pipelines, outfalls, conduits, pumping stations, force mains, solids handling equipment, instrumentation and monitoring equipment, ducts, fans, vents, hoods and conveyors and all other construction, devices, appurtenances and facilities used for collecting or conducting, sewage and industrial waste to a point of disposal, treatment or isolation except that which is necessary to manufacture of products.
(5) "Certificate" shall mean a pollution control tax exemption and credit certificate for which application has been made not later than December 31, 1969, except as follows:
(a) With respect to a facility required to be installed, such application will be deemed timely made if made not later than November 30, 1981, and within one year after the effective date of specific requirements for such facility promulgated by the appropriate control agency.
(b) With respect to a water pollution control facility for which an application was made in anticipation of specific requirements for such facility being promulgated by the appropriate control agency, an application will be deemed timely made if made during November, 1981, and subsequently denied, and if an appeal of the agency's denial of the application was filed in a timely manner.
(c) With respect to a facility for which plans and specifications were approved by the appropriate control agency, an application will be deemed timely made if made during November, 1981, and subsequently denied, and if an appeal of the agency's denial of the application was filed in a timely manner.
(d) For the purposes of (a), (b), and (c) of this subsection, "facility" means a facility installed in an industrial, manufacturing, waste disposal, utility, or other commercial establishment which is in operation or under construction as of July 30, 1967.
(6) "Appropriate control agency" shall mean the department of ecology; or the operating local or regional air pollution control agency within whose jurisdiction a facility is or will be located, or the department of ecology, where the facility is not or will not be located within the area of an operating local or regional air pollution control agency, or where the department of ecology has assumed jurisdiction.
(7) "Department" shall mean the department of revenue.
[ 1988 c 127 s 36; 1984 c 42 s 1; 1981 2nd ex.s. c 9 s 1; 1980 c 175 s 1; 1967 ex.s. c 139 s 1.]

catchline: Definitions.


title: RCW 82.34.015

text:
The department shall not issue a certificate under RCW 82.34.010(5)(b) before July 1, 1985, or before the promulgation of specific requirements for such facility by the appropriate control agency, whichever is later. The department shall not issue a certificate under RCW 82.34.010(5)(c) before July 1, 1985.
[ 1984 c 42 s 2.]

catchline: Limitations on the issuance of certificates under RCW 82.34.010(5) (b) and (c).


title: RCW 82.34.020

text:
An application for a certificate shall be filed with the department not later than November 30, 1981, and in such manner and in such form as may be prescribed by the department. The application shall contain estimated or actual costs, plans and specifications of the facility including all materials incorporated or to be incorporated therein and a list describing, and showing the cost, of all equipment acquired or to be acquired by the applicant for the purpose of pollution control, together with the operating procedure for the facility, or a time schedule for the acquisition and installation or attachment of the facility and the proposed operating procedure for such facility.
[ 1981 2nd ex.s. c 9 s 2; 1967 ex.s. c 139 s 2.]


title: RCW 82.34.030

text:
A certificate shall be issued by the department within thirty days after approval of the application by the appropriate control agency. Such approval shall be given when it is determined that the facility is designed and is operated or is intended to be operated primarily for the control, capture and removal of pollutants from the air or for the control and reduction of water pollution and that the facility is suitable, reasonably adequate, and meets the intent and purposes of chapter 70A.15 RCW or chapter 90.48 RCW, as the case may be, and it shall notify the department of its findings within thirty days of the date on which the application was submitted to it for approval. In making such determination, the appropriate control agency shall afford to the applicant an opportunity for a hearing: PROVIDED, That if the local or regional air pollution control agency fails to act or if the applicant feels aggrieved by the action of the local or regional air pollution control agency, such applicant may appeal to the state air pollution control board pursuant to rules and regulations established by that board.
[ 2020 c 20 s 1486; 1967 ex.s. c 139 s 3.]

catchline: Approval of application by control agency—Notice to department—Hearing—Appeal to state air pollution control board.


title: RCW 82.34.040

text:
The department may adopt such rules as it deems necessary for the administration of this chapter subject to the provisions of RCW 34.05.310 through 34.05.395. Such rules shall not abridge the authority of the appropriate control agency as provided in this chapter or any other law.
[ 1989 c 175 s 177; 1967 ex.s. c 139 s 4.]
Notes:
Effective date—1989 c 175: See note following RCW 34.05.010.

catchline: Rules.


title: RCW 82.34.050

text:
(1) The original acquisition of a facility by the holder of a certificate shall be exempt from sales tax imposed by chapter 82.08 RCW and use tax imposed by chapter 82.12 RCW when the due date for payment of such taxes is subsequent to the effective date of the certificate: PROVIDED, That the exemption of this section shall not apply to servicing, maintenance, repairs, and replacement of parts after a facility is complete and placed in operation. Sales and use taxes paid by a holder of a certificate with respect to expenditures incurred for acquisition of a facility prior to the issuance of a certificate covering such facility may be claimed as a tax credit as provided in subsection (2) of this section.
(2) Subsequent to July 30, 1967 the holder of the certificate may, in lieu of accepting the tax exemption provided for in this section, elect to take a tax credit in the total amount of the exemption for the facility covered by such certificate against any future taxes to be paid pursuant to chapters 82.04, 82.12 and 82.16 RCW.
[ 2000 c 103 s 12; 1975 1st ex.s. c 158 s 1; 1967 ex.s. c 139 s 5.]
Notes:
Effective date—1975 1st ex.s. c 158: "The provisions of this amendatory act shall be applicable with respect to applications for a pollution control tax exemption and credit certificate made to the department of revenue on or after January 1, 1975." [ 1975 1st ex.s. c 158 s 5.]

catchline: Original acquisition of facility exempt from sales and use taxes—Election to take tax credit in lieu of exemption.


title: RCW 82.34.060

text:
(1) On and after July 30, 1967, an application for a determination of the cost of an existing or newly completed pollution control facility may be filed with the department in such manner and in such form as may be prescribed by the department. The application shall contain the final cost figures for the installation of the facility and reasonable supporting documents and other proof as required by the department. In the event such facility is not already covered by a certificate issued for the purpose of authorizing the tax exemption or credit provided for in this chapter, the department shall seek the approval of the facility from the appropriate control agency. For any application for a certificate or supplement which was filed with the department not later than November 30, 1981, the department shall determine the final cost of the pollution control facility and issue a supplement to the existing certificate or an original certificate stating the cost of the pollution control facility: PROVIDED, That the cost of an existing pollution control facility shall be the depreciated value thereof at the time of application filed pursuant to this section.
(2) When the operation of a facility has commenced and a certificate pertaining thereto has been issued, a credit may be claimed against taxes imposed pursuant to chapters 82.04, 82.12 and 82.16 RCW. The amount of such credit shall be two percent of the cost of a facility covered by the certificate for each year the certificate remains in force. Such credits shall be cumulative and shall be subject only to the following limitations:
(a) No credit exceeding fifty percent of the taxes payable under chapters 82.04, 82.12 and 82.16 RCW shall be allowed in any reporting period;
(b) The net commercial value of any materials captured or recovered through use of a facility shall, first, reduce the credit allowable in the current reporting period and thereafter be applied to reduce any credit balance allowed and not yet utilized: PROVIDED, That for the purposes of this chapter the determination of "net commercial value" shall not include a deduction for the cost or depreciation of the facility.
(c) The total cumulative amount of such credits allowed for any facility covered by a certificate shall not exceed fifty percent of the cost of such facility.
(d) The total cumulative amount of credits against state taxes authorized by this chapter shall be reduced by the total amount of any federal investment credit or other federal tax credit actually received by the certificate holder applicable to the facility. This reduction shall be made as an offset against the credit claimed in the first reporting period following the allowance of such investment credit, and thereafter as an offset against any credit balance as it shall become available to the certificate holder.
(3) Applicants and certificate holders shall provide the department with information showing the net commercial value of materials captured or recovered by a facility and shall make all pertinent books and records available for examination by the department for the purposes of determining the credit provided by this chapter.
[ 1981 2nd ex.s. c 9 s 3; 1967 ex.s. c 139 s 6.]

catchline: Application for final cost determination as to existing or new facility—Filing—Form—Contents—Approval—Determination of costs—Credits against taxes imposed by chapters 82.04, 82.12, 82.16 RCW—Limitations.


title: RCW 82.34.090

text:
The department shall send a certificate or supplement when issued, by certified mail to the applicant. Notice of the department's refusal to issue a certificate or supplement shall likewise be sent to the applicant by certified mail.
[ 1967 ex.s. c 139 s 9.]

catchline: Certified mail—Use of in sending certificates or notice of refusal to issue certificates.


title: RCW 82.34.100

text:
(1) The department of ecology, after notice to the department and the applicant and after affording the applicant an opportunity for a hearing, shall, on its own initiative or on complaint of the local or regional air pollution control agency in which an air pollution control facility is located, or is expected to be located, revise the prior findings of the appropriate control agency whenever any of the following appears:
(a) The certificate or supplement thereto was obtained by fraud or misrepresentation, or the holder of the certificate has failed substantially without good cause to proceed with the construction, reconstruction, installation or acquisition of a facility or without good cause has failed substantially to operate the facility for the purpose specified by the appropriate control agency in which case the department shall modify or revoke the certificate. If the certificate and/or supplement are revoked, all applicable taxes from which an exemption has been secured under this chapter or against which the credit provided for by this chapter has been claimed shall be immediately due and payable with the maximum interest and penalties prescribed by applicable law. No statute of limitations shall operate in the event of fraud or misrepresentation.
(b) The facility covered by the certificate or supplement thereto is no longer operated primarily for the purpose of the control or reduction of water pollution or the control, capture, and removal of pollutants from the air, as the case may be, or is no longer suitable or reasonably adequate to meet the intent and purposes of chapter 70A.15 RCW or chapter 90.48 RCW, in which case the certificate shall be modified or revoked.
(2) A certificate, or supplement thereto, issued pursuant to RCW 82.34.030 may not be revoked if:
(a) The facility is modified, but is still operated primarily for the purpose of the control or reduction of water pollution or the control, capture, and removal of pollutants from the air and is reasonably adequate to meet the intent and purposes of chapter 70A.15 or 90.48 RCW;
(b) The facility is replaced by a new or different facility that is still operated primarily for the purpose of the control or reduction of water pollution or the control, capture, and removal of pollutants from the air and is reasonably adequate to meet the intent and purposes of chapter 70A.15 or 90.48 RCW;
(c) The facility is modified or removed as a result of an alteration of the production process and the alteration results in reasonably adequate compliance with the intent and purposes of chapter 70A.15 or 90.48 RCW;
(d) The industrial, manufacturing, waste disposal, utility, or other commercial establishment in which the facility was installed ceases operations and the cessation of operation results in reasonably adequate compliance with the intent and purposes of chapter 70A.15 or 90.48 RCW;
(e) Part of an industrial, manufacturing, waste disposal, utility, or other commercial establishment in which the facility was installed ceases operations and the cessation of operation results in reasonably adequate compliance with the intent and purposes of chapter 70A.15 or 90.48 RCW; or
(f) The industrial, manufacturing, waste disposal, utility, or other commercial establishment in which the facility was installed is altered and the alteration results in reasonably adequate compliance with the intent and purposes of chapter 70A.15 or 90.48 RCW.
(3) Upon the date of mailing by certified mail to the certificate holder of notice of the action of the department modifying or revoking a certificate or supplement, the certificate or supplement shall cease to be in force or shall remain in force only as modified.
[ 2020 c 20 s 1487; 1998 c 9 s 1; 1988 c 127 s 37; 1967 ex.s. c 139 s 10.]

catchline: Revision of prior findings of appropriate control agency—Grounds for modification or revocation of certificate or supplement—Exemptions from revocation.


title: RCW 82.34.110

text:
Administrative and judicial review of a decision of the control agency or the department shall be in accordance with the applicable provisions of chapters 34.05, 43.21B, 82.03, and 82.32 RCW, as now or hereafter amended.
[ 1975 1st ex.s. c 158 s 2; 1967 ex.s. c 139 s 11.]
Notes:
Effective date—1975 1st ex.s. c 158: See note following RCW 82.34.050.

catchline: Administrative and judicial review.


title: RCW 82.34.900

text:
If any phrase, clause, subsection or section of this act shall be declared unconstitutional or invalid by any court of competent jurisdiction, it shall be conclusively presumed that the legislature would have enacted this act without the phrase, clause, subsection or section so held unconstitutional or invalid and the remainder of the act shall not be affected as a result of said part being held unconstitutional or invalid.
[ 1967 ex.s. c 139 s 12.]

catchline: Severability—1967 ex.s. c 139.


title: RCW 82.38.010

text:
The purpose of this chapter is to impose a tax upon fuels used for the propulsion of motor vehicles upon the highways of this state.
[ 2013 c 225 s 101; 1979 c 40 s 1; 1971 ex.s. c 175 s 2.]
Notes:
Effective date—2015 c 228; 2013 c 225: "Section 110, chapter 225, Laws of 2013 takes effect July 1, 2015. Sections 101 through 109, 111 through 304, and 306 through 647, chapter 225, Laws of 2013 take effect July 1, 2016." [ 2015 c 228 s 40; 2013 c 225 s 650.]

catchline: Statement of purpose.


title: RCW 82.38.020

text:
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1) "Blended fuel" means a mixture of fuel and another liquid, other than a de minimis amount of the liquid.
(2) "Blender" means a person who produces blended fuel outside the bulk transfer-terminal system.
(3) "Bond" means a bond duly executed with a corporate surety qualified under chapter 48.28 RCW payable to the state of Washington conditioned upon faithful performance of all requirements of this chapter.
(4) "Bulk transfer-terminal system" means the fuel distribution system consisting of refineries, pipelines, vessels, and terminals. Fuel in a refinery, pipeline, vessel, or terminal is in the bulk transfer-terminal system.
(5) "Bulk transfer" means a transfer of fuel by pipeline or vessel.
(6) "Bulk storage" means the placing of fuel into a receptacle other than the fuel supply tank of a motor vehicle.
(7) "Deny" means to decline acceptance of an application for licensure or reinstatement.
(8) "Department" means the department of licensing.
(9) "Distributor" means a person who acquires fuel outside the bulk transfer-terminal system for importation into Washington, from a terminal or refinery rack located within Washington for distribution within Washington, or for immediate export outside the state of Washington.
(10) "Dyed special fuel user" means a person authorized by the internal revenue code to operate a motor vehicle on the highway using dyed special fuel, in which the use is not exempt from the fuel tax.
(11) "Evasion" or "evade" means to diminish or avoid the computation, assessment, or payment of authorized taxes or fees through:
(a) A knowing: False statement; omission; misrepresentation of fact; or other act of deception;
(b) An intentional: Failure to file a return or report; or other act of deception; or
(c) The unlawful use of dyed special fuel.
(12) "Exempt sale" means the sale of fuel to a person whose use of fuel is exempt from the fuel tax.
(13) "Export" means to obtain fuel in this state for sales or distribution outside the state. Fuel distributed to a federally recognized Indian tribal reservation located within the state of Washington is not considered exported outside this state.
(14) "Exporter" means a person who purchases fuel physically located in this state at the time of purchase and directly exports the fuel by a means other than the bulk transfer-terminal system to a destination outside of the state. If the exporter of record is acting as an agent, the person for whom the agent is acting is the exporter. If there is no exporter of record, the owner of the fuel at the time of exportation is the exporter.
(15) "Fuel" means motor vehicle fuel or special fuel.
(16) "Fuel user" means a person engaged in uses of fuel that are not specifically exempted from the fuel tax imposed under this chapter.
(17) "Highway" means every way or place open to the use of the public, as a matter of right, for the purpose of vehicular travel.
(18) "Import" means to bring fuel into this state by a means of conveyance other than the fuel supply tank of a motor vehicle.
(19) "Importer" means a person who imports fuel into the state by a means other than the bulk transfer-terminal system. If the importer of record is acting as an agent, the person for whom the agent is acting is the importer. If there is no importer of record, the owner of the fuel at the time of importation is the importer.
(20) "International fuel tax agreement licensee" means a fuel user operating qualified motor vehicles in interstate commerce and licensed by the department under the international fuel tax agreement.
(21) "Licensee" means a person holding a license issued under this chapter.
(22) "Motor vehicle" means a self-propelled vehicle utilizing fuel as a means of propulsion.
(23) "Motor vehicle fuel" means gasoline and any other inflammable gas or liquid, by whatsoever name the gasoline, gas, or liquid may be known or sold the chief use of which is as a fuel for the propulsion of motor vehicles or vessels.
(24) "Natural gas" means naturally occurring mixtures of hydrocarbon gases and vapors consisting principally of methane, whether in gaseous or liquid form.
(25) "Person" means any individual, partnership, association, public or private corporation, limited liability company, or any other type of legal or commercial entity, including their members, managers, partners, directors, or officers.
(26) "Position holder" means a person who holds the inventory position in fuel, as reflected by the records of the terminal operator. A person holds the inventory position if the person has a contractual agreement with the terminal for the use of storage facilities and terminating services. "Position holder" includes a terminal operator that owns fuel in their terminal.
(27) "Rack" means a mechanism for delivering fuel from a refinery or terminal into a truck, trailer, railcar, or other means of nonbulk transfer.
(28) "Refiner" means a person who owns, operates, or otherwise controls a refinery.
(29) "Refuse" has the same meaning as "deny" in subsection (7) of this section.
(30) "Removal" means a physical transfer of fuel other than by evaporation, loss, or destruction.
(31) "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.
(32) "Special fuel" means diesel fuel, propane, natural gas, kerosene, biodiesel, and any other combustible liquid or gas by whatever name the liquid or gas may be known or sold for the generation of power to propel a motor vehicle on the highways, except it does not include motor vehicle fuel.
(33) "Supplier" means a person who holds a federal certificate of registry issued under the internal revenue code and authorizes the person to engage in tax-free transactions of fuel in the bulk transfer-terminal system.
(34) "Suspend" means to restrict the grant of authority under this chapter for a period of less than one calendar year.
(35) "Terminal" means a fuel storage and distribution facility that has been assigned a terminal control number by the internal revenue service.
(36) "Terminal operator" means a person who owns, operates, or otherwise controls a terminal.
(37) "Two-party exchange" or "buy-sell agreement" means a transaction in which taxable fuel is transferred from one licensed supplier to another licensed supplier whereby the supplier that is the position holder agrees to deliver taxable fuel to the other supplier or the other supplier's customer at the terminal at which the delivering supplier is the position holder.
[ 2024 c 1 s 4; 2013 c 225 s 102; 2002 c 183 s 1; 2001 c 270 s 4; 1998 c 176 s 50; 1995 c 287 s 3; 1994 c 262 s 22; 1988 c 122 s 1; 1979 c 40 s 2; 1971 ex.s. c 175 s 3.]
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.


title: RCW 82.38.030

text:
(1) There is levied and imposed upon fuel licensees a tax at the rate of 23 cents per gallon of fuel.
(2) Beginning July 1, 2003, an additional and cumulative tax rate of five cents per gallon of fuel is imposed on fuel licensees. This subsection (2) expires when the bonds issued for transportation 2003 projects are retired.
(3) Beginning July 1, 2005, an additional and cumulative tax rate of three cents per gallon of fuel is imposed on fuel licensees.
(4) Beginning July 1, 2006, an additional and cumulative tax rate of three cents per gallon of fuel is imposed on fuel licensees.
(5) Beginning July 1, 2007, an additional and cumulative tax rate of two cents per gallon of fuel is imposed on fuel licensees.
(6) Beginning July 1, 2008, an additional and cumulative tax rate of one and one-half cents per gallon of fuel is imposed on fuel licensees.
(7) Beginning August 1, 2015, an additional and cumulative tax rate of seven cents per gallon of fuel is imposed on fuel licensees.
(8) Beginning July 1, 2016, an additional and cumulative tax rate of four and nine-tenths cents per gallon of fuel is imposed on fuel licensees.
(9) Beginning July 1, 2025, an additional and cumulative tax rate of six cents per gallon of fuel is imposed on fuel licensees.
(10) Beginning July 1, 2025, an additional and cumulative tax rate of three cents per gallon of special fuel is imposed on fuel licensees.
(11) Beginning July 1, 2027, an additional and cumulative tax rate of three cents per gallon of special fuel is imposed on fuel licensees.
(12) Beginning July 1, 2026, an additional and cumulative tax rate per gallon of fuel is imposed on fuel licensees. The tax rate imposed under this subsection is calculated each July 1st by:
(a) Increasing by two percent the sum of:
(i) The fuel tax rates imposed under subsections (1) through (9) of this section as of the current July 1st; and
(ii) The fuel tax rate imposed under this subsection (12) for the prior 12 months;
(b) Subtracting the sum of the fuel tax rates imposed under subsections (1) through (9) of this section as of the current July 1st; and
(c) Rounding the result to the nearest one-thousandth of $1.
(13) Beginning July 1, 2028, an additional and cumulative tax rate per gallon of special fuel is imposed on fuel licensees. The tax rate imposed under this subsection is calculated each July 1st by:
(a) Increasing by two percent the sum of:
(i) The fuel tax rates imposed under subsections (1) through (11) of this section as of the current July 1st; and
(ii) The fuel tax rates imposed, for the prior 12 months, under both subsection (12) of this section and this subsection (13);
(b) Subtracting the sum of the fuel tax rates imposed under subsections (1) through (12) of this section as of the current July 1st; and
(c) Rounding the result to the nearest one-thousandth of $1.
(14) Taxes are imposed when:
(a) Fuel is removed in this state from a terminal if the fuel is removed at the rack unless the removal is by a licensed supplier or distributor for direct delivery to a destination outside of the state, or the removal is by a fuel supplier for direct delivery to an international fuel tax agreement licensee under RCW 82.38.320;
(b) Fuel is removed in this state from a refinery if either of the following applies:
(i) The removal is by bulk transfer and the refiner or the owner of the fuel immediately before the removal is not a licensed supplier; or
(ii) The removal is at the refinery rack unless the removal is to a licensed supplier or distributor for direct delivery to a destination outside of the state, or the removal is to a licensed supplier for direct delivery to an international fuel tax agreement licensee under RCW 82.38.320;
(c) Fuel enters into this state for sale, consumption, use, or storage, unless the fuel enters this state for direct delivery to an international fuel tax agreement licensee under RCW 82.38.320, if either of the following applies:
(i) The entry is by bulk transfer and the importer is not a licensed supplier; or
(ii) The entry is not by bulk transfer;
(d) Fuel enters this state by means outside the bulk transfer-terminal system and is delivered directly to a licensed terminal unless the owner is a licensed distributor or supplier;
(e) Fuel is sold or removed in this state to an unlicensed entity unless there was a prior taxable removal, entry, or sale of the fuel;
(f) Blended fuel is removed or sold in this state by the blender of the fuel. The number of gallons of blended fuel subject to tax is the difference between the total number of gallons of blended fuel removed or sold and the number of gallons of previously taxed fuel used to produce the blended fuel;
(g) Dyed special fuel is used on a highway, as authorized by the internal revenue code, unless the use is exempt from the fuel tax;
(h) Dyed special fuel is held for sale, sold, used, or is intended to be used in violation of this chapter;
(i) Special fuel purchased by an international fuel tax agreement licensee under RCW 82.38.320 is used on a highway; and
(j) Fuel is sold by a licensed fuel supplier to a fuel distributor or fuel blender and the fuel is not removed from the bulk transfer-terminal system.
[ 2026 c 255 s 301; 2025 c 417 s 101; 2015 3rd sp.s. c 44 s 103; (2015 3rd sp.s. c 44 s 102 expired July 1, 2016); 2014 c 216 s 201; 2013 c 225 s 103; 2007 c 515 s 21; 2005 c 314 s 102; 2003 c 361 s 402; 2002 c 183 s 2; 2001 c 270 s 6; 1998 c 176 s 51; 1996 c 104 s 7; 1989 c 193 s 3; 1983 1st ex.s. c 49 s 30; 1979 c 40 s 3; 1977 ex.s. c 317 s 5; 1975 1st ex.s. c 62 s 1; 1973 1st ex.s. c 156 s 1; 1972 ex.s. c 135 s 2; 1971 ex.s. c 175 s 4.]
Notes:
Effective date—2026 c 255 ss 101, 102, 201, 202, 203, 301, and 302: See note following RCW 82.08.020.
Intent—2026 c 255: See note following RCW 82.08.020.
Effective date—2025 c 417 ss 101-103, 406, 701-709, 808-814, 1102, 1103, and 1305: "Sections 101 through 103, 406, 701 through 709, 808 through 814, 1102, 1103, and 1305 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2025." [ 2025 c 417 s 1402.]
Findings—Intent—2025 c 417: "The legislature finds that the purpose of the transportation system is to support the mobility needs of Washington residents, as well as to sustain and foster the economic activity and growth of the state. The legislature recognizes that the transportation system has pressing near, mid, and long-term needs that necessitate reliance on reliable funding resources, as well as the efficient use of those resources. The legislature further recognizes that the production, maintenance, and utilization of transportation resources across the state is inherently a complex, multifaceted issue. The legislature therefore intends to address these resources needs in a comprehensive manner. As such, the legislature's purpose in enacting this legislation is to address the complex production, maintenance, and utilization of transportation resources in Washington to achieve both short-term investment needs and provide a long-range vision for transportation system development." [ 2025 c 417 s 1.]
Effective date—2015 3rd sp.s. c 44 ss 103, 105, and 110: "Sections 103, 105, and 110 of this act take effect July 1, 2016." [ 2015 3rd sp.s. c 44 s 427.]
Contingent expiration date—2015 3rd sp.s. c 44 ss 101, 102, 104, and 109: "Sections 101, 102, 104, and 109 of this act expire July 1, 2016, if sections 103, 105, and 110 of this act take effect July 1, 2016." [ 2015 3rd sp.s. c 44 s 428.]
Effective date—2015 c 228; 2014 c 216: "Sections 101, 202, and 207 through 501, chapter 216, Laws of 2014 take effect July 1, 2015. Sections 201 and 203 through 206, chapter 216, Laws of 2014 take effect July 1, 2016." [ 2015 c 228 s 41; 2014 c 216 s 601.]
Findings—Tax preference performance statement—2014 c 216: "(1) The legislature finds that current law taxes natural gas as a traditional home heating or electric generation fuel while not taking into account the benefits of natural gas use as a transportation fuel. The legislature further finds that the construction and operation of a natural gas liquefaction plant and compressed natural gas refueling stations as well as the ongoing use of compressed and liquefied natural gas will lead to positive job creation, economic development, environmental benefits, and lower fuel costs. The legislature further finds that it is sound tax policy to provide uniform tax treatment of natural gas used as a transportation fuel, regardless of whether the taxpayer providing the natural gas is a gas distribution business or not, so as to prevent any particular entity from receiving a competitive advantage solely through a structural inefficiency in the tax code.
(2)(a) This subsection is the tax performance statement for this act. The performance statement is only intended to be used for subsequent evaluation of the tax changes made in this act. It is not intended to create a private right of action by any party or be used to determine eligibility for preferential tax treatment.
(b) The legislature categorizes the tax changes in this act as changes intended to accomplish the general purposes indicated in RCW 82.32.808(2) (c) and (d).
(c) It is the legislature's specific public policy objectives to promote job creation and positive economic development; lower carbon dioxide, sulfur dioxide, nitrogen dioxide, and particulate emissions; and secure optimal liquefied natural gas pricing for the state of Washington and other public entities.
(d) To measure the effectiveness of the exemption provided in this act in achieving the specific public policy objective described in (c) of this subsection, the joint legislative audit and review committee must evaluate the following:
(i) The number of employment positions and wages at a natural gas liquefaction facility located in Washington and operated by a gas distribution business where some or all of the liquefied natural gas is sold for use as a transportation fuel. If the average number of employment positions at the liquefaction facility once it is operationally complete equals or exceeds eighteen and average annual wages for employment positions at the facility exceed thirty-five thousand dollars, it is presumed that the public policy objective of job creation has been achieved.
(ii) The estimated total cost of construction of a liquefaction plant by a gas distribution company, including costs for machinery and equipment. If the total cost equals or exceeds two hundred fifty million dollars, it is presumed that the public policy objective of positive economic development has been achieved.
(iii) The estimated fuel savings by the Washington state ferry system and other public entities through the use of liquefied natural gas purchased from a gas distribution business.
(iv) The estimated reduction in carbon dioxide, sulfur dioxide, nitrogen dioxide, and particulate emissions, resulting from the use of liquefied natural gas and compressed natural gas as a transportation fuel where the natural gas is sold by a gas distribution business. The emissions of liquefied and compressed natural gas must be specifically compared with an equivalent amount of diesel fuel. If the estimated annual reduction in emissions exceeds the following benchmarks, it is presumed that the public policy objective of reducing emissions has been achieved:
(A) Three hundred million pounds of carbon dioxide;
(B) Two hundred thousand pounds of particulates;
(C) Four hundred thousand pounds of sulfur dioxide; and
(D) Four hundred fifty thousand pounds of nitrogen dioxide.
(e)(i) The following data sources are intended to provide the informational basis for the evaluation under (d) of this subsection:
(A) Employment data provided by the state employment security department;
(B) Ferry fuel purchasing data provided by the state department of transportation;
(C) Diesel and other energy pricing data found on the United States energy information administration's website; and
(D) Information provided by a gas distribution business on the annual report required under RCW 82.32.534.
(ii) In addition to the data source described under (e)(i) of this subsection, the joint legislative audit and review committee may use any other data it deems necessary in performing the evaluation under (d) of this subsection.
(3) A gas distribution business claiming the exemption under RCW 82.08.02565 or 82.12.02565 must file the annual report under RCW 82.32.534 or any successor document. In addition to the information contained in the report, the report must also include the amount of liquefied natural gas and compressed natural gas sold by the gas distribution business as a transportation fuel. A gas distribution business is not required to file the annual survey under *RCW 82.32.585, as would otherwise be required under RCW 82.32.808(5).
(4) The joint legislative audit and review committee must perform the review required in this section in a manner consistent with its tax preference review process under chapter 43.136 RCW. The committee must perform the review in calendar year 2025." [ 2014 c 216 s 101.]
*Reviser's note: RCW 82.32.585 was repealed by 2017 c 135 s 2, effective January 1, 2018.
Effective date—2013 c 225: See note following RCW 82.38.010.
Effective date—2007 c 515: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [May 15, 2007]." [ 2007 c 515 s 36.]
Effective date—2005 c 314 ss 101-107, 109, 303-309, and 401: See note following RCW 46.68.290.
Part headings not law—2005 c 314: See note following RCW 46.68.035.
Findings—2003 c 361: "The legislature finds that the state's transportation system is in critical need of repair, restoration, and enhancement. The state's economy, the ability to move goods to market, and the overall mobility and safety of the citizens of the state rely on the state's transportation system. The revenues generated by this act are dedicated to funds, accounts, and activities that are necessary to improve the delivery of state transportation projects and services." [ 2003 c 361 s 101.]
Effective dates—2003 c 361: See note following RCW 82.08.020.
Effective date—1983 1st ex.s. c 49: See RCW 36.79.901.
Effective dates—1977 ex.s. c 317: "This 1977 amendatory 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 on July 1, 1977, except for section 9, which shall take effect on September 1, 1977." [ 1977 ex.s. c 317 s 24.]

catchline: Tax imposed—Rate—Incidence—Allocation of proceeds—Expiration of subsection.


title: RCW 82.38.031

text:
It is the intent and purpose of this chapter that the tax shall be imposed at the time and place of the first taxable event and upon the first taxable person within this state. Any person whose activities would otherwise require payment of the tax imposed by RCW 82.38.030 but who is exempt from the tax nevertheless has a precollection obligation for the tax that must be imposed on the first taxable event within this state. Failure to pay the tax with respect to a taxable event shall not prevent tax liability from arising by reason of a subsequent taxable event.
[ 2007 c 515 s 33.]
Notes:
Effective date—2007 c 515: See note following RCW 82.38.030.

catchline: Tax imposed—Intent.


title: RCW 82.38.032

text:
International fuel tax agreement licensees, or persons operating motor vehicles under other reciprocity agreements entered into with the state of Washington, are liable for and must pay the tax under RCW 82.38.030 to the department on fuel used to operate motor vehicles on the highways of this state. This provision does not apply if the tax under RCW 82.38.030 has previously been imposed and paid by the international fuel tax agreement licensee or if the use of such fuel is exempt from the tax under this chapter.
[ 2013 c 225 s 104; 2007 c 515 s 22; 1998 c 176 s 52.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.
Effective date—2007 c 515: See note following RCW 82.38.030.

catchline: Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements.


title: RCW 82.38.033

text:
Every person, other than a licensee, who acquires fuel upon which payment of tax is required must, if the tax has not been paid, comply with the provisions of this chapter, and pay tax at the rate provided in RCW 82.38.030. The person is subject to the same duties and penalties imposed upon licensees.
[ 2013 c 225 s 208.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Payment of tax by a nonlicensee.


title: RCW 82.38.035

text:
(1) A licensed supplier is liable for and must pay tax on fuel as provided in *RCW 82.38.030(7) (a) and (i). On a two-party exchange, or buy-sell agreement between two licensed suppliers, the receiving exchange partner or buyer shall be liable for and pay the tax.
(2) A refiner is liable for and must pay tax on fuel removed from a refinery as provided in *RCW 82.38.030(7)(b).
(3) A licensed distributor is liable for and must pay tax on fuel as provided in *RCW 82.38.030(7)(c).
(4) A licensed blender is liable for and must pay tax on fuel as provided in *RCW 82.38.030(7)(f).
(5) A licensed dyed special fuel user is liable for and must pay tax on fuel as provided in *RCW 82.38.030(7)(g).
(6) A terminal operator is jointly and severally liable for and must pay tax on fuel if, at the time of removal:
(a) The position holder of the fuel is a person other than the terminal operator and is not a licensee;
(b) The terminal operator is not a licensee;
(c) The position holder has an expired internal revenue notification certificate;
(d) The terminal operator has reason to believe that information on the internal revenue notification certificate is false.
(7) A terminal operator is jointly and severally liable for and must pay tax on special fuel if the special fuel is removed and is not dyed or marked in accordance with internal revenue service requirements, and the terminal operator provides a person with a bill of lading, shipping paper, or similar document indicating the special fuel is dyed or marked in accordance with internal revenue service requirements.
(8) International fuel tax agreement licensees, or persons operating motor vehicles under other reciprocity agreements entered into with the state of Washington, are liable for and must pay tax on fuel used to operate motor vehicles on state highways.
(9) Dyed special fuel users are liable for and must pay tax on dyed special fuel used on state highways unless the use of the fuel is exempt from the tax.
[ 2013 c 225 s 105; 2007 c 515 s 23; 2005 c 314 s 107; 2003 c 361 s 405; 2001 c 270 s 7; 1998 c 176 s 53.]
Notes:
*Reviser's note: RCW 82.38.030 was amended by 2015 3rd sp.s. c 44 s 102, changing subsection (7) to subsection (9). RCW 82.38.030 was subsequently amended by 2025 c 417 s 101, changing subsection (9) to subsection (13). RCW 82.38.030 was subsequently amended by 2026 c 255 s 301, changing subsection (13) to subsection (14).
Effective date—2013 c 225: See note following RCW 82.38.010.
Effective date—2007 c 515: See note following RCW 82.38.030.
Effective date—2005 c 314 ss 101-107, 109, 303-309, and 401: See note following RCW 46.68.290.
Part headings not law—2005 c 314: See note following RCW 46.68.035.
Findings—2003 c 361: See note following RCW 82.38.030.
Effective dates—2003 c 361: See note following RCW 82.08.020.

catchline: Tax liability.


title: RCW 82.38.050

text:
(1) A lessor leasing motor vehicles without drivers to lessees for interstate operation, may be the fuel user when the lessor supplies or pays for the fuel consumed in the motor vehicles. Any lessee may exclude motor vehicles from reports and liabilities pursuant to this chapter, but only if the excluded motor vehicles have been leased from a lessor holding a valid international fuel tax agreement license.
(2) The lessor is responsible for fuel tax licensing and reporting for the operation of motor vehicles leased for less than thirty days.
[ 2013 c 225 s 106; 2007 c 515 s 24; 1990 c 250 s 82; 1983 c 242 s 1; 1971 ex.s. c 175 s 6.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.
Effective date—2007 c 515: See note following RCW 82.38.030.

catchline: Tax liability on leased motor vehicles.


title: RCW 82.38.055

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:
(a) Licensed dyed special fuel users;
(b) International fuel tax agreement licensees; or
(c) Licensed fuel distributors who, upon determination by the department, have sufficient resources, assets, other financial instruments, or other means to adequately make payments on monthly fuel tax payments, penalties, and interest.
(2) The department may require a licensee to post a bond if the department determines a bond is required to protect the interests of the state.
(3) The total amount of the bond or bonds is three times the estimated monthly fuel tax liability. The total bonding amount may never be less than five thousand dollars nor more than one hundred thousand dollars.
(4) In lieu of a bond, a licensee may deposit with the state treasurer, a like amount of money of the United States, or bonds or other obligations of the United States, the state, or any county of the state, of a market value not less than the amount of the required bond.
(5) The department may require a licensee to increase the bond amount or to deposit additional securities as described in this section if the security of the bond or the market value of the securities becomes impaired or inadequate.
(6) Any surety on a bond furnished by a licensee must be released and discharged from any liability accruing on such bond after the expiration of forty-five days from the date the surety provided written notification to the department. The provisions of this section do not relieve, release, or discharge the surety from any liability accrued or which will accrue before the expiration of the forty-five day period. The department must promptly notify the licensee who furnished the bond, and unless the licensee, on or before the expiration of the forty-five day period, files a new bond the department must cancel the license.
[ 2013 c 225 s 201.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Bonding requirements.


title: RCW 82.38.060

text:
If tax on fuel placed in the fuel supply tanks of motor vehicles for taxable use on Washington highways can be more accurately determined on a mileage basis the department is authorized to adopt such basis. In the absence of records showing the number of miles actually operated per gallon of fuel consumed, fuel consumption must be calculated by the department.
[ 2023 c 470 s 1020. Prior: 2013 c 225 s 107; 2013 c 23 s 332; 1996 c 90 s 1; 1989 c 142 s 1; 1971 ex.s. c 175 s 7.]
Notes:
Explanatory statement—2023 c 470: See note following RCW 10.99.030.
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Tax computation on mileage basis.


title: RCW 82.38.065

text:
A person may operate or maintain a licensed or required to be licensed motor vehicle with dyed special fuel in the fuel supply tank only if the use is authorized by the internal revenue code and the person is either the holder of a dyed special fuel user license or the use is exempt from the special fuel tax. A person may maintain dyed special fuel for a taxable use in bulk storage if the person is the holder of a dyed special fuel user license issued under this chapter.
[ 2013 c 225 s 108; 2002 c 183 s 3; 1998 c 176 s 56.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Dyed special fuel use—Authorization, license required—Imposition of tax.


title: RCW 82.38.066

text:
(1) Special fuel satisfies the dyeing and marking requirements of this chapter if it meets the dyeing and marking requirements of the internal revenue service, including, but not limited to, requirements respecting type, dosage, and timing.
(2) Notice is required with respect to dyed special fuel. A notice stating "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" must be:
(a) Provided by the terminal operator to a person who receives dyed special fuel at a terminal rack;
(b) Provided by a seller of dyed special fuel to the buyer if the special fuel is located outside the bulk transfer-terminal system and is not sold from a retail pump posted in accordance with the requirements of this subsection; or
(c) Posted by a seller on a retail pump dispensing dyed special fuel and provided by the seller of dyed special fuel to the buyer at the retail pump.
[ 2013 c 225 s 109; 1998 c 176 s 57.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.


title: RCW 82.38.072

text:
(1) Unless the use is exempt from the special fuel tax, or expressly authorized by the federal internal revenue code and this chapter, a person having dyed special fuel in the fuel supply tank of a motor vehicle that is licensed or required to be licensed is subject to a civil penalty of $10 for each gallon of dyed special fuel placed into the supply tank of the motor vehicle, or $1,000, whichever is greater. The penalties must be collected and administered under this chapter.
(2) A person who maintains dyed special fuel in bulk storage for an intended sale or use in violation of this chapter is subject to a civil penalty of $10 for each gallon of dyed special fuel, or $1,000, whichever is greater, currently and previously maintained in bulk storage by the person. The department may make an assessment based upon the calculated capacity of the bulk storage, which is presumptive unless evidence is provided supporting a lower quantity of dyed special fuel actually maintained in violation of this chapter. The penalties must be collected and administered under this chapter.
(3) For the purposes of enforcement of this section, the director, the director's agents, the Washington state patrol, or other commercial vehicle safety alliance-certified officers may inspect, collect, and secure samples of special fuel used in the propulsion of a vehicle operated upon the highways of this state, or in any bulk storage device transported upon the highways of this state, to detect the presence of dye or other chemical compounds.
(4) RCW 43.05.110 does not apply to the civil penalties imposed under this section.
(5) If one or more violations have been assessed under this section within the previous five years from the violation date, the civil penalties under subsections (1) and (2) of this section must be multiplied by the number of previously assessed violations plus one.
(6) Assessments under this section are subject to the provisions of RCW 82.38.170.
[ 2024 c 1 s 5; 2013 c 225 s 204.]
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: Dyed special fuel—Penalties.


title: RCW 82.38.075

text:
(1) To encourage the use of nonpolluting fuels, an annual license fee in lieu of the tax imposed by RCW 82.38.030 is imposed upon the use of liquefied natural gas, compressed natural gas, or propane used in any motor vehicle. The annual license fee must be based upon the following schedule and formula:
VEHICLE TONNAGE (GVW)
FEE
0
-
6,000
$ 45
6,001
-
10,000
$ 45
10,001
-
18,000
$ 80
18,001
-
28,000
$110
28,001
-
36,000
$150
36,001
and above
$250
(2) To determine the annual license fee for a registration year, the appropriate dollar amount in the schedule is multiplied by the cumulative fuel tax rate per gallon of special fuel effective on July 1st of the preceding calendar year and the product is divided by 12 cents. The annual license fee must be rounded to the nearest five cents.
(3) The department, in addition to the resulting fee, must charge an additional fee of $5 as a handling charge for each license issued.
(4) The vehicle tonnage fee must be prorated so the annual license will correspond with the staggered vehicle licensing system.
(5) A decal or other identifying device issued upon payment of the annual fee must be displayed as prescribed by the department as authority to purchase this fuel.
(6) Persons selling or dispensing natural gas or propane may not sell or dispense this fuel for their own use or the use of others into tanks of vehicles powered by this fuel which do not display a valid decal or other identifying device.
(7) Commercial motor vehicles registered in a foreign jurisdiction under the provisions of the international registration plan are subject to the annual fee.
(8) Motor vehicles registered in a foreign jurisdiction, except those registered under the international registration plan under chapter 46.87 RCW, are exempt from this section.
(9) Vehicles registered in jurisdictions outside the state of Washington are exempt from this section.
(10) Any person selling or dispensing liquefied natural gas, compressed natural gas, or propane into the tank of a motor vehicle powered by this fuel, except as prescribed in this chapter, is subject to the penalty provisions of this chapter.
[ 2025 c 417 s 102; 2014 c 216 s 202; 2013 c 225 s 110; 1983 c 212 s 1; 1981 c 129 s 1; 1979 c 48 s 1; 1977 ex.s. c 335 s 1.]
Notes:
Effective date—2025 c 417 ss 101-103, 406, 701-709, 808-814, 1102, 1103, and 1305: See note following RCW 82.38.030.
Findings—Intent—2025 c 417: See note following RCW 82.38.030.
Effective date—Findings—Tax preference performance statement—2014 c 216: See notes following RCW 82.38.030.
Effective date—2013 c 225: See note following RCW 82.38.010.
Effective date—1979 c 48: "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, 1979." [ 1979 c 48 s 2.]
Effective date—1977 ex.s. c 335: "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, 1977." [ 1977 ex.s. c 335 s 2.]

catchline: Natural gas, compressed natural gas, propane—Annual license fee in lieu of special fuel tax for use in motor vehicles—Schedule—Decal or other identifying device.


title: RCW 82.38.080

text:
(1) The following sales of special fuel are exempt from payment of the tax imposed by this chapter:
(a) Sales to the state of Washington, any county, or any municipality when the fuel is used for street and highway construction and maintenance purposes in motor vehicles owned and operated by the state, county, or municipality;
(b) Sales for use in publicly owned firefighting equipment;
(c) Sales to the United States government;
(d) Sales to a private, nonprofit transportation provider regulated under chapter 81.66 RCW when the fuel is for use in providing transportation services for persons with special transportation needs;
(e) Sales of waste vegetable oil as defined under RCW 82.08.0205, if the oil is used to manufacture biodiesel;
(f)(i) Sales to privately owned urban passenger transportation systems and carriers as defined in chapters 81.68 and 81.70 RCW. No exemption or refund may be granted for special fuel used by any privately owned urban transportation vehicle, or vehicle operated pursuant to chapters 81.68 and 81.70 RCW, on any trip where any portion of the trip is more than twenty-five road miles beyond the corporate limits of the county in which the trip originated.
(ii) For purposes of this subsection (1)(f), "privately owned urban passenger transportation system" means every privately owned transportation system 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 for 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 routing by the same transportation system, do not extend for a distance exceeding twenty-five road miles beyond the corporate limits of the county in which the original starting points of such motor vehicles or trackless trolleys are located; and
(g)(i) Sales to publicly owned and operated urban passenger transportation systems.
(ii) For the purposes of this subsection (1)(g), "publicly owned and operated urban passenger transportation systems" include public transportation benefit areas under chapter 36.57A RCW, metropolitan municipal corporations under chapter 36.56 RCW, city owned transit systems under chapter 35.58 RCW, county public transportation authorities under chapter 36.57 RCW, unincorporated transportation benefit areas under chapter 36.57 RCW, and regional transit authorities under chapter 81.112 RCW.
(2) The following sales of motor vehicle fuel are exempt from payment of the tax imposed by this chapter:
(a) Sales to the armed forces of the United States or to the national guard when the fuel is used exclusively in ships or for export from this state;
(b) Sales to foreign diplomatic and consular missions, if the foreign government represented grants an equivalent exemption to missions and personnel of the United States performing similar services in the foreign country; and
(c) Sales of fuel used exclusively for racing that is not legally allowed on the public highways of this state.
[ 2013 c 225 s 111; 2009 c 352 s 1; 2008 c 237 s 1; 1998 c 176 s 60; 1996 c 244 s 6; 1993 c 141 s 2; 1990 c 185 s 1; 1983 c 108 s 4; 1979 c 40 s 4; 1973 c 42 s 1. Prior: 1972 ex.s. c 138 s 2; 1972 ex.s. c 49 s 1; 1971 ex.s. c 175 s 9.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.
Effective date—2008 c 237: See note following RCW 82.08.0205.
Effective date—1972 ex.s. c 138: "The effective date of this act shall be July 1, 1972." [ 1972 ex.s. c 138 s 6.]

catchline: Exemptions.


title: RCW 82.38.090

text:
(1) It is unlawful for any person to engage in business in this state as any of the following unless the person is the holder of a license issued by the department authorizing the person to engage in that business:
(a) Fuel supplier;
(b) Fuel distributor;
(c) Fuel blender;
(d) Terminal operator;
(e) Dyed special fuel user; or
(f) International fuel tax agreement licensee.
(2) A person engaged in more than one activity for which a license is required must have a separate license classification for each activity; however, a fuel supplier is not required to obtain a separate license classification for fuel distributor or fuel blender.
(3) Fuel users operating motor vehicles in interstate commerce having two axles and a gross vehicle weight or registered gross vehicle weight not exceeding twenty-six thousand pounds are not required to be licensed. Fuel users operating motor vehicles in interstate commerce having two axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds, or having three or more axles regardless of weight, or a combination of vehicles, when the combination exceeds twenty-six thousand pounds gross vehicle weight, must comply with the licensing and reporting requirements of this chapter. A copy of the license must be carried in each motor vehicle entering this state from another state or province.
[ 2013 c 225 s 112; 1998 c 176 s 61; 1995 c 20 s 13; 1994 c 262 s 23; 1993 c 54 s 6; 1991 c 339 s 6; 1990 c 250 s 84; 1986 c 29 s 2; 1979 c 40 s 5; 1971 ex.s. c 175 s 10.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Penalty for acting without license—Separate licenses for separate activities—Interstate commerce—Exception.


title: RCW 82.38.100

text:
(1) Any special fuel user operating a motor vehicle in this state for commercial purposes may apply for a special fuel trip permit. The permit:
(a) Is good for a period of three consecutive days beginning and ending on the dates shown on the face of the permit issued;
(b) Is valid only for the vehicle for which it is issued;
(c) Must identify, as the department may require, the vehicle for which it is issued; and
(d) Must be completed in its entirety, signed, and dated by the operator before operation of the vehicle on the public highways of this state.
(2) Correction of data on the permit such as dates, vehicle license number, or vehicle identification number invalidates the permit. A violation of, or a failure to comply with, this subsection is a gross misdemeanor.
(3) Blank special fuel trip permits may be obtained from field offices of the department of transportation, department of licensing, county auditors or other agents, or subagents appointed by the department for the fee provided in *RCW 46.17.400 (1)(f) and (4). The fee is in lieu of the special fuel tax otherwise assessable against the permit holder for importing and using special fuel in a motor vehicle on the public highways of this state. A report of mileage may not be required with respect to the motor vehicle. Special fuel trip permits may not be issued if the applicant has outstanding fuel taxes, penalties, or interest owing to the state or has had a special fuel license revoked for cause and the cause has not been removed.
(4) Special fuel trip permits are not subject to exchange, refund, or credit.
[ 2010 c 161 s 907. Prior: 2007 c 515 s 25; 2007 c 419 s 17; 1999 c 270 s 2; 1998 c 176 s 62; 1983 c 78 s 1; 1979 c 40 s 6; 1973 1st ex.s. c 156 s 3; 1971 ex.s. c 175 s 11.]
Notes:
*Reviser's note: RCW 46.17.400 was amended by 2011 c 171 s 62, deleting subsection (4).
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.
Effective date—2007 c 515: See note following RCW 82.38.030.
Findings—Short title—2007 c 419: See notes following RCW 46.16A.010.

catchline: Special fuel trip permits—Penalty—Fees.


title: RCW 82.38.110

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. For purposes of this section, the term "applicant" has the same meaning as "person" as provided in RCW 82.38.020.
(2) An application for a license other than an application for a dyed special fuel user or international fuel tax agreement license must contain the following information to the extent it applies to the applicant:
(a) Proof 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 partner, officer, or director;
(d) A bank reference and whether the applicant or partner, officer, or director has ever been adjudged bankrupt or has an unsatisfied judgment;
(e) Whether the applicant or partner, officer, or director has been convicted of a crime or suffered a civil judgment directly related to the distribution and sale of fuel within the last ten years.
(3) An applicant must identify each state, province, or country the applicant intends to import fuel from by means other than bulk transfer and must maintain the appropriate license required of each state, province, or country.
(4) An applicant must identify each state, province, or country the applicant intends to export fuel to by means other than bulk transfer and must maintain the appropriate license required of each state, province, or country.
(5) An applicant for a fuel supplier or terminal operator license must have the appropriate federal certificate of registry issued by the internal revenue service for the activity in which the applicant is engaging.
(6) An applicant must submit a surety bond in an amount, form, and manner set by the department. In lieu of a bond, a licensed distributor may provide evidence to the department of sufficient assets to adequately meet fuel tax payments, penalties, interest, or other obligations arising out of this chapter.
(7) An application for a dyed special fuel user license must be made in a manner prescribed by the department.
(8) An application for an international fuel tax agreement license must be made in a manner prescribed by the department. A fee of ten dollars per set of international fuel tax agreement decals issued to each applicant or licensee must be charged.
(9) For the purpose 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, Canadian 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.
[ 2013 c 225 s 113; 2002 c 352 s 26; 2001 c 270 s 8; 1998 c 176 s 63; 1996 c 104 s 8; 1988 c 122 s 2; 1983 c 242 s 2; 1979 c 40 s 7; 1977 c 26 s 1; 1973 1st ex.s. c 156 s 4; 1971 ex.s. c 175 s 12.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.
Effective dates—2002 c 352: See note following RCW 46.09.410.

catchline: Application for license—Federal certificate of registry—Investigation—Fee—Bond or security.


title: RCW 82.38.120

text:
(1) The department may refuse to issue to, or suspend or revoke a license of any licensee or applicant:
(a) Who formerly held a license issued under chapter *82.36, 82.38, 82.42, or 46.87 RCW which has been suspended or revoked for cause;
(b) Who is a subterfuge for the real party in interest whose license issued under chapter *82.36, 82.38, 82.42, or 46.87 RCW has been revoked for cause;
(c) Who, as an individual licensee, or partner, officer, director, owner, or managing employee of a licensee, has had a license issued under chapter *82.36, 82.38, 82.42, or 46.87 RCW denied, suspended, or revoked for cause;
(d) Who has an unsatisfied debt to the state assessed under either chapter *82.36, 82.38, 82.42, or 46.87 RCW;
(e) Who formerly held as an individual, partner, officer, director, owner, managing employee of a licensee, or subterfuge for a real party in interest, a license issued by the federal government or a state that allowed a person to buy or sell untaxed motor vehicle, special, or aircraft fuel, which has been suspended or revoked for cause;
(f) Who pleaded guilty to or was convicted as an individual, partner, officer, director, owner, or managing employee of a licensee in this or any other state, Canadian province, or in any federal jurisdiction of a gross misdemeanor or felony crime directly related to the fuel distribution business or has been subject to a civil judgment involving fraud, misrepresentation, conversion, or dishonesty, notwithstanding chapter 9.96A RCW;
(g) Who misrepresented or concealed a material fact in obtaining a license or reinstating a license;
(h) Who violated a statute or administrative rule regulating fuel taxation or distribution;
(i) Who failed to cooperate with the department's investigations by:
(i) Not furnishing papers or documents;
(ii) Not furnishing in writing a full and complete explanation regarding a matter under investigation by the department; or
(iii) Not responding to subpoenas issued by the department, whether or not the recipient of the subpoena is the subject of the proceeding;
(j) Who failed to comply with an order issued by the director; or
(k) Upon other sufficient cause being shown.
(2) Refusals, suspensions, and revocations under this section become final 30 days after notice is served upon the licensee or applicant of the intention to refuse, suspend, or revoke the authority granted in this chapter.
(3) Before a refusal, suspension, or revocation under this section becomes final, the department must offer the applicant a review by the department and must grant the applicant at least 20 days written notice of the time, place, and method thereof.
[ 2024 c 1 s 6; 2013 c 225 s 114. Prior: 1998 c 176 s 64; 1998 c 115 s 4; 1996 c 104 s 9; 1995 c 274 s 21; 1990 c 250 s 85; 1979 c 40 s 8; 1973 1st ex.s. c 156 s 5; 1971 ex.s. c 175 s 13.]
Notes:
*Reviser's note: Chapter 82.36 RCW was repealed in its entirety by 2013 c 225 s 501.
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: Issuance of license—Refusal, suspension, revocation.


title: RCW 82.38.140

text:
(1) Every person importing, manufacturing, refining, transporting, blending, or storing fuel must keep for a period of five years open to inspection at all times during the business hours of the day to the department or its authorized representatives, a complete record of all fuel purchased or received and all fuel sold, delivered, or used by them. Records must show:
(a) The date of receipt;
(b) The name and address of the person from whom purchased or received;
(c) The number of gallons received at each place of business or place of storage in the state of Washington;
(d) The date of sale or delivery;
(e) The number of gallons sold, delivered, or used for taxable purposes;
(f) The number of gallons sold, delivered, or used for any purpose not subject to the fuel tax;
(g) The name, address, and fuel license number of the purchaser if the fuel tax is not collected on the sale or delivery;
(h) The physical inventories of fuel and petroleum products on hand at each place of business at the end of each month;
(i) Stocks of raw gasoline, gasoline stock, diesel oil, kerosene, kerosene distillates, casing head gasoline and other petroleum products which may be used in the compounding, blending, or manufacturing of fuel.
(2)(a) All international fuel tax agreement licensees and dyed special fuel users authorized to use dyed special fuel on highways in vehicles licensed for highway operation must maintain detailed mileage records on an individual vehicle basis.
(b) Operating records must show both on-highway and off-highway usage of special fuel on a daily basis for each vehicle.
(c) In the absence of operating records that show both on-highway and off-highway usage of special fuel on a daily basis for each vehicle, fuel consumption must be computed under RCW 82.38.060.
(3) The department may require a person other than a licensee engaged in the business of selling, purchasing, distributing, storing, transporting, or delivering fuel to submit periodic reports to the department regarding the disposition of the fuel. The reports must be on forms prescribed by the department and must contain such information as the department may require. Failure to report as the department requires subjects a person to the civil and criminal penalties under RCW 82.38.170 and 82.38.270.
(4) Every person operating any conveyance transporting fuel in bulk must possess during the entire time an invoice, bill of sale, or other statement showing the name, address, and license number of the seller or consigner, the destination, name, and address of the purchaser or consignee, license number, if applicable, and the number of gallons. The person transporting fuel must at the request of any law enforcement officer or authorized representative of the department, produce for inspection required records and must permit inspection of the contents of the vehicle.
[ 2024 c 1 s 7; 2013 c 225 s 115; 2007 c 515 s 27; 1998 c 176 s 66. Prior: 1996 c 104 s 10; 1996 c 90 s 2; 1995 c 274 s 22; 1988 c 51 s 1; 1979 c 40 s 10; 1971 ex.s. c 175 s 15.]
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.

catchline: Fuel records—Reports—Inspection.


title: RCW 82.38.150

text:
(1) For the purpose of determining the amount of liability for the tax imposed under this chapter, each licensee, other than an international fuel tax agreement licensee or a dyed special fuel user, must file monthly tax reports with the department.
(2) Dyed special fuel users whose estimated yearly tax liability is two hundred fifty dollars or less, must file a report yearly, and dyed special fuel users whose estimated yearly tax liability is more than two hundred fifty dollars, must file reports quarterly. International fuel tax agreement licensees must file reports quarterly. Heating oil dealers subject to the pollution liability insurance agency fee must file reports annually.
(3) A licensee, other than international fuel tax agreement licensee, must file a tax report on or before the twenty-fifth day of the calendar month following the reporting period to which it relates. A report must be filed even though no tax is due for the reporting period. Each report must contain a declaration that the statements contained therein are true and are made under penalties of perjury. The report must show information as the department may reasonably require for the proper administration and enforcement of this chapter.
(4) If the filing date falls on a Saturday, Sunday, or legal holiday the next secular or business day is the filing date.
(5) The department in order to insure payment of the tax or to facilitate administration of this chapter, may require the filing of reports and tax remittances at intervals other than one month.
(6) During a state of emergency declared under RCW 43.06.010(12), the department, on its own motion or at the request of any taxpayer affected by the emergency, may extend the time for filing any report or the due date for tax remittances as the department deems proper.
[ 2013 c 225 s 116; 2008 c 181 s 506; 2007 c 515 s 28; 1998 c 176 s 67; 1996 c 104 s 11; 1995 c 274 s 23; 1991 c 339 s 15; 1990 c 42 s 203; 1988 c 23 s 1; 1983 c 242 s 3; 1979 c 40 s 11; 1973 1st ex.s. c 156 s 6; 1971 ex.s. c 175 s 16.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.
Part headings not law—2008 c 181: See note following RCW 43.06.220.
Effective date—2007 c 515: See note following RCW 82.38.030.
Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.
Effective date—1988 c 23: "This act shall take effect January 1, 1989." [ 1988 c 23 s 2.]

catchline: Periodic tax reports—Forms—Filing—Time extensions during state of emergency.


title: RCW 82.38.160

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

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