(Vehicle Services Division)
(Prorate Fuel Tax Administration)
Preproposal statement of inquiry was filed as WSR 08-13-085.
Title of Rule and Other Identifying Information: Chapter 308-77 WAC, Special fuel tax.
Hearing Location(s): Department of Licensing, Prorate and Fuel Tax, 2424 Bristol Court, Room 346, Olympia, WA 98507, on January 28, 2009, at 1:30 p.m.
Date of Intended Adoption: February 24, 2009.
Submit Written Comments to: Art Farley, P.O. Box 9036, Olympia, WA 98507-9036, e-mail DOLPRFTRuleComments@dol.wa.gov, fax (360) 664-8468, by January 28, 2009.
Assistance for Persons with Disabilities: Contact K. Partain by January 14, 2009, TTY (360) 664-8885 or (360) 664-1816.
Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: Changes to this rule are in accordance with Executive Order 97-02 Regulatory Improvement and the 05-03 on plain talk. The rule has been changed so it is easier to understand as well as removed any redundancy or obsolete language.
Reasons Supporting Proposal: Executive Order 05-03, Executive Order 97-02.
Statutory Authority for Adoption: RCW 82.36.435.
Statute Being Implemented: Chapter 82.36, 82.38, or 82.48 RCW.
Rule is not necessitated by federal law, federal or state court decision.
Name of Proponent: Department of licensing, vehicle services division, prorate and fuel tax administration, governmental.
Name of Agency Personnel Responsible for Drafting, Implementation and Enforcement: Paul Johnson, FT Manager, 2424 Bristol Court, Olympia, (360) 664-1844.
No small business economic impact statement has been prepared under chapter 19.85 RCW. Members of the impacted industries and department of licensing staff reviewed the proposed amendments and comments did not relate to an economic impact.
A cost-benefit analysis is not required under RCW 34.05.328. Members of the impacted industries and department of licensing staff reviewed the proposed amendments and comments did not relate to an economic impact.
December 9, 2008
Prorate and Fuel Tax
December 11, 2008
Mykel D. Gable
AMENDATORY SECTION(Amending WSR 01-22-073, filed 11/1/01, effective 12/2/01)
WAC 308-77-005 Definitions. (1) "Special fuel" as defined in RCW 82.38.020(23) includes 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 fuel that is subject to the tax imposed by chapter 82.36 RCW.
(2) "Biodiesel" a nonpetroleum-based diesel fuel consisting of short chain alkyl (methyl or ethyl) esters, made by transesterification of vegetable oil or animal fat (tallow), which can be used alone, or blended with conventional petro-diesel in unmodified diesel-engine vehicles.
(3) "Publicly owned fire fighting equipment" means
equipment owned and used ((
exclusively)) for fire fighting by
any agency or political subdivision of the state of Washington
and will include fire engines, aid cars, ambulances, and
vehicles used to transport fire fighting personnel.
(3) "Farmer" means any person engaged in the
cultivation and tillage of the soil, dairying, the production,
cultivation, growing, and harvesting of any agricultural or
horticultural commodities (except forestry or forestry
operations), the raising of livestock, bees, fur-bearing
animals, or poultry, and any practices performed on a farm as
an incident to or in conjunction with such farming operations.
(4) "Logging company" means any person engaged in the business of cutting timber.
(5) "Construction company" means any person, firm, partnership or corporation who or which is engaged in the business of a contractor.
(6) "Contractor" means any person in the pursuit of an independent business that undertakes to, or offers to undertake, or submits a bid to, construct, alter, repair, add to, subtract from, improve, move, wreck or demolish, for another, any building, highway, road, railroad, excavation or other structure, project, development, improvement attached to real estate, including the installation of carpeting and/or floor covering, the erection of scaffolding, roofing and siding.
(7))) (4) "Export" means to obtain special fuel in this
state for sale or distribution outside this state. To be
considered an "export" and qualify for exemption from the
special fuel tax, special fuel obtained outside the bulk
transfer terminal system must be physically off-loaded in the
destination state, province, or foreign country ((
exporter must be licensed or registered, if required, in the
state, province, or country of destination.
(8) "Special fuel supplier" means a person who is
licensed as a supplier under chapter 82.38 RCW and must hold a
federal certificate of registry issued under the Internal
Revenue Code authorizing the person to enter into federal tax
free transactions on special fuel in the bulk
(9))) (5) "Invoice" means any document, paper or electronic, evidencing the transfer of ownership of special fuel.
(6) "Net gallons" a standard gallon unit of petroleum of 231 cubic inches at 60 degrees Fahrenheit (U.S. petroleum gallon).
[Statutory Authority: RCW 82.38.260. 01-22-073, § 308-77-005, filed 11/1/01, effective 12/2/01.]
Are there any circumstances in which)) When is off
highway fuel use (( is considered)) taxable? If fuel is used
in (( the operation of a motor vehicle in)) a continuous trip,
which is partly on and partly off the highway, the tax applies
to all the fuel used (( including the fuel used in the
operation off the highway)) when the total distance traveled
off the highway does not exceed one mile.
A continuous trip ((
means a vehicular movement
involving)) involves the use of a highway for the
transportation of persons or property from one place to
another; or, in (( the instance of)) a round trip, from the
(( point of)) origin (( of the movement)) to the (( point of))
destination and return to the (( point of)) origin.
(3) Are cash sales to qualified foreign ((
diplomats and consular missions tax exempt? (( Tax exempt
sales of special fuel may be made to qualified foreign
diplomatic, consular missions and their qualified personnel if
the diplomatic, consular missions, and qualified personnel
maintain tax-exempt credit card accounts. Special fuel
purchased by cash is not tax exempt.
(4) What is required for a licensee to issue a credit card to qualified foreign government personnel? Application must be accompanied by Form DSP-99A, issued by the Office of Foreign Missions, United States Department of State, and approved by that office.)) No, only credit card purchases are exempt.
[Statutory Authority: RCW 82.38.260. 01-22-073, § 308-77-015, filed 11/1/01, effective 12/2/01.]
(2))) When is a special fuel ((
tax trip)) permit
required? If you are not an International Fuel Tax Agreement
(IFTA) licensee, you must purchase a special fuel (( tax))
permit (( must be purchased)) when entering this state if the
commercial vehicle being operated has:
(a))) (1) Two axles and a gross vehicle weight or
registered gross vehicle weight exceeding twenty-six thousand
(b))) (2) Three or more axles regardless of weight; or
(c))) (3) Is a combination of vehicles, when the
combined gross vehicle weight or registered gross vehicle
weight exceeds twenty-six thousand pounds.
[Statutory Authority: RCW 82.38.260. 01-22-073, § 308-77-025, filed 11/1/01, effective 12/2/01.]
(a) Upon written request of the licensee. The cancellation will become effective within sixty days from receipt of the written request.
(b) Upon investigation and sixty days' notice to the licensee if the department determines the licensee is no longer engaged in the sale or distribution of special fuel for a period of six consecutive months prior to the cancellation.
(c) Upon failure to file a new or additional surety bond or to make deposits in accordance with RCW 82.38.130, or when the surety bond issuer requests to be released or discharged.
(d) Upon failure to file a new or additional surety bond or to deposit additional securities within thirty days after being requested to do so by the department.
(2) How do I request to have my license canceled? A written request for cancellation and any required tax returns up to the date of cancellation must be forwarded to the department with a remittance of any tax, penalty and interest due.
(3) Under what circumstances may my license be suspended or revoked? A license suspension or revocation is initiated by the department for cause as defined in chapter 82.38 RCW.
(4))) What happens when my license is canceled,
suspended, or revoked? The department will notify all special
suppliers, importers, exporters, blenders and
distributors)) licensees, except for IFTA, of the change in
[Statutory Authority: RCW 82.38.260. 01-22-073, § 308-77-035, filed 11/1/01, effective 12/2/01.]
(2) What is considered a financial ((
(( For purposes of this rule, a financial instrument is
(a) A line of credit with a financial institution or
supplier covering the cost of product and fuel tax liability
incurred by the distributor.)); or
Lawful money of the)) United States dollars, (( or))
bonds, or other obligations of the United States, the state,
or any county of the state, deposited with the state
(3) How can I qualify to have my bonding requirement
You may qualify to have your bonding requirement
(a) By filing a notarized statement with the department
stating that your line((
())s(( ))) of credit with your
financial institution(( ())s(( ))) and your fuel
supplier(( ())s(( ))) is at a sufficient amount to include
product cost and state fuel taxes. You must (( indicate)) list
the name of the financial institution(( ())s(( ))), the account
number(( ())s(( ))) and dollar value of your line(( ())s(( ))) of
credit, and the name(( ())s(( ))) of your fuel
supplier(( ())s(( ))). You must authorize the department to
access this information with your financial
institution(( ())s(( ))) and supplier(( ())s(( ) for verification
(b) Depositing in a financial institution an amount equal
to the estimated monthly fuel tax payments and assigning this
deposit to the department((
,)) as security for performance
under chapter 82.38 RCW; and
(c) Providing the department with ((
satisfactory (( to the department,)) documentation indicating
that the supplier(( ())s(( ))) will not allow the licensed
distributor to incur a liability, including fuel tax, in
excess of the line(( ())s(( ))) of credit(( , if applicable)).
(4) What if the department denies my request for a waiver of the bond requirement? You can appeal this decision as provided in chapters 82.38 RCW and 308-77 WAC.
(5) What if I no longer maintain a line of credit or
instrument)) asset? You must provide a surety
bond to the department in the amount required by chapter 82.38 RCW, with a coverage (( commencement date)) beginning on or
before the date the line of credit or financial (( instrument
was extinguished)) asset became insufficient.
[Statutory Authority: RCW 82.36.435 and 82.38.260. 02-02-010, § 308-77-04401, filed 12/20/01, effective 1/20/02.]
(2) What if my payment is not made by electronic funds transfer? If you are not paying your special fuel tax by electronic funds transfer, then payment is due on the next state business day. (For example, if the payment due date falls on Saturday, you must submit payment by Monday.))) the payment must be postmarked by Monday.
[Statutory Authority: RCW 82.38.260. 01-22-073, § 308-77-075, filed 11/1/01, effective 12/2/01.]
(2) What is the minimum refund for unlicensed refund claims? Claims for less than twenty dollars will not be refunded.
[Statutory Authority: RCW 82.38.260. 01-22-073, § 308-77-085, filed 11/1/01, effective 12/2/01.]
(2) What information ((
must appear on each)) is required
on an invoice? (( Each invoice must include the following
(a) The name and address of the seller;
(b) The name, address, and special fuel tax license number, if applicable, of the purchaser;
(c) The date of delivery ((
())month, day, and year(( )));
(d) The location of the point of shipment. Alphanumeric
codes are allowed if the definition((
s of the alphanumeric
codes)) keys are provided to the department;
(e) The physical address of the fuel delivery or
exchange, if different than the purchaser address, including
the name of the state, Canadian Province, or foreign country. Alphanumeric codes are allowed if the definition((
s of the
alphanumeric codes)) keys are provided to the department;
(f) In the case of a delivery ((
onto)) into a federally
recognized Indian reservation or onto Indian country, the
invoice must identify the state (( within the contiguous United
States, Hawaii, Alaska, District of Columbia)), U.S.
possession, or Canadian Province in which the delivery took
(g) Name of carrier transporting fuel;
(h) Name of product sold;
(i) The number of U.S. gallons of product sold ((
indicate)) in net or gross gallons(( )));
(j) The price per gallon and total amount charged; and
(k) A statement on the invoice indicating ((
the fuel has been sold without the Washington state fuel tax.
(3) What happens if a purchaser's invoice is lost or
If an invoice is lost or destroyed,)) The seller
(( shall)) can issue a duplicate or copy containing all
information (( that appeared)) on the original invoice, if
requested by the purchaser. The copies (( shall)) must be
plainly marked "copy" or "duplicate."
(4) What happens if an incorrect invoice is issued to the purchaser? The seller must issue a corrected invoice to the purchaser. The invoice must clearly indicate that it is a corrected invoice and reference the original invoice.
(5) What documentation does a licensed supplier,
importer or blender need in order to support taxable special
fuel consumed for their own use? Fuel used in motor vehicles
or for other taxable purposes by a licensed supplier, importer
or blender shall be supported by records covering the total
fuel used during the reporting period.
(6) What documentation does a distributor need in order to claim a refund for nontaxable use of special fuel? If special fuel is used for a purpose subject to tax refund, the distributor must have supporting invoices or records indicating the use of the special fuel and the type(s) of equipment it is used in.))
[Statutory Authority: RCW 82.38.260. 01-22-073, § 308-77-099, filed 11/1/01, effective 12/2/01.]
• Late or missing fuel tax returns;
• Unpaid or underpaid taxes;
• Incomplete records to support reported fuel usage;
• License reinstatement fees;
• Assessments; or
• Unlawful use of dyed special fuel.
(2) How will the department ((
determine whether fees,
penalties and/or interest should be mitigated)) make the
decision? The department may review records, account history,
or other information (( in arriving at its decision to
[Statutory Authority: RCW 82.38.260. 01-22-073, § 308-77-103, filed 11/1/01, effective 12/2/01.]
When)) What time period can I file for a refund
claim? (( A refund claim may be filed at any time not to
exceed a thirteen-month time limit from the date of purchase. If you claim a refund for fuel purchased in any month of a
claimed period, you may not claim additional purchases for
that month on another claim. The department will use the
postmark date to determine the eligibility of the claim.)) You
must file within thirteen months of the fuel purchase date.
The department will use the postmark date to determine the
thirteen-month time frame. We will not accept multiple refund
claims for the same month. For example, if you have made a
claim for purchases in June you cannot claim additional
purchases for June on another claim form.
(3) What do I need to send ((
in my invoices)) with
(( the)) my refund claim (( request))? (( If your refund claim
request is one hundred dollars or less, you do not have to
send your purchase invoices with your refund claim unless
required by the department. If your refund claim request is
more than one hundred dollars, purchase invoices are required.
If electronic invoices were issued to the claimant, paper
copies of the invoices or other documentation containing
required information must be submitted with the refund
claim.)) You must send in your fuel purchase invoices,
schedules, and other documents listed on the refund claim
form. If electronic invoices were issued, you must provide
(4) How ((
shall)) do I account for my inventory (( on my
refund claim form))? Any fuel on hand (( ())by physical
measurement(( ))) at the end of the claim period, should be
(( indicated on the claim)) reported as ending inventory (( and
should be reported as a beginning inventory on the next refund
claim form. Credit for the inventory will be allowed on the
next claim if it is filed within thirteen months from the
filing date of the claim that established the inventory. All
invoices for the total fuel purchased must be submitted with
each claim unless the amount of the claim is one hundred
dollars or less)). This figure should be reported as the
beginning inventory on your next claim form.
As)) What does a licensed distributor (( do I need
to)) send (( in supporting summary schedules and invoices with
my)) with their refund claim (( request))? (( Yes.)) Summary
schedules must be provided (( by the distributor. Invoices may
be requested by the)) and the department may request invoices.
Who may)) The following can sign a refund claim
form(( ? The following persons may sign a refund claim form)):
(a) Individuals - permit holder;
(b) Partnership - any one of the partners;
(c) Business firm or corporation - owner, corporate officer or other authorized agent.
(7) Can invoices ((
be in)) have a different name than
what is on the claim form? No(( , invoices made out in other
names will not be accepted)).
(8) Can I request that my refund be assigned to another
person? Yes, if we receive a letter ((
of assignment is
attached, signed by the person to whom the invoice was issued,
designating the payee)) stating whom you would like the claim
(9) How long will it take until I receive my refund?
Properly completed refund claims will be processed and
mailed)) Within thirty business days (( of date of receipt))
after we receive a properly completed claim.
(10) How long do I maintain my refund records? Keep them for five years after submitting your claim.
[Statutory Authority: RCW 82.38.260. 01-22-073, § 308-77-104, filed 11/1/01, effective 12/2/01.]
(2) How is use tax computed? ((
The claimant may)) You
can choose to:
• Calculate the use tax amount using the actual use tax
())s(( ))) and actual cost per gallon; or
• Have the department ((
will)) calculate the use tax
amount using an average use tax rate and (( average)) price per
Either method chosen ((
by the claimant)) must be used for
each refund claim submitted during (( a)) the calendar year,
unless there has been a change in the department's estimated
average fuel cost during that period. (( If computed by the
department, the department will use an estimate of the
statewide average fuel cost and an estimated use tax rate. The statewide average cost and use tax rate will be reviewed
every six months and adjusted as necessary. If there is any
dispute over the method of calculation, the taxpayer will be
required to use actual cost of the fuel and use tax rate(s).))
[Statutory Authority: RCW 82.38.260. 01-22-073, § 308-77-106, filed 11/1/01, effective 12/2/01.]
What)) The following information must be included
on the invoice(( ? Each invoice must contain the following
(a) Name and address of the seller;
Kind or)) The type of fuel and number of gallons
(c) Complete date of sale ((
())including month, day, and
(d) Price per gallon; and
(e) Total amount of sale.
Will)) The department will not accept invoices with
altered, corrected, or erased information(( ? Invoices which
indicate alterations, corrections or erasures shall be voided
and will not be accepted. Any person who alters any part of
an invoice that will tend to give the claimant an illegal gain
may have the entire claim invalidated and the director may
suspend any further claims for refund for a period of one
year. If an electronic invoice was issued, then a paper copy
of the electronic invoice or other documentation containing
required information must be submitted)).
(4) What happens if ((
an invoice is lost or destroyed))
the seller issues an electronic invoice? (( If an invoice is
lost or destroyed, the seller may issue a duplicate or copy
containing the invoice number, date of sale, gallonage, price
and amount, and any information that appeared on the first
invoice. The copies shall be plainly marked "copy" or
"duplicate.")) A paper copy must be submitted with your refund
(5) What happens if I ((
issued)) get an incorrect invoice
(( to the purchaser))? The seller(( s of fuel must issue a
corrected invoice to the purchaser. The invoice must clearly
indicate that it is a corrected invoice and reference the
original invoice. Only one invoice shall be issued for any
one delivery)) must issue a new invoice marked "correction"
and reference the original.
(6) What happens if I lose or destroy my invoice? The seller may issue a copy. The copies must be plainly marked "copy" or "duplicate."
[Statutory Authority: RCW 82.38.260. 01-22-073, § 308-77-109, filed 11/1/01, effective 12/2/01.]
(2) What is not considered auxiliary equipment?
that is considered an integral part of the
operation of the vehicle,)) such as air conditioning, power
steering, generator, etc., that is considered an integral part
of the operation of the vehicle.
(3) What formula does the department use in determining
power take-off)) PTO usage? (( For special fuel used in
operating a power take-off unit on any of the vehicles listed
herein when direct measurement is not feasible,)) The tax
exemption is calculated (( at the rate specified)) as a
percentage of the total Washington taxable fuel (( used by the
|Fire trucks (private)||25%|
|Garbage trucks (with load compactor)||25%|
|Sewer cleaning truck/jet vactor||25%|
|Line truck with digger/derrick or aerial lift||20%|
|Log truck with self loader||20%|
|Sweeper trucks (must be motor vehicle)||20%|
|Boom truck/block boom||15%|
|Bulk feed truck||15%|
|Hot asphalt distribution truck||15%|
|Pneumatic tank truck||15%|
|Salt spreader on dump truck||15%|
|Service truck with jack hammer/drill||15%|
|Truck with PTO hydraulic winch||15%|
|Car carrier with hydraulic winch||10%|
|Carpet cleaning van||10%|
(4) What if my fuel consumption is greater than the percentages indicated above? If ((
a claimant)) you can
provide satisfactory documentation and records to show that
the fuel consumed by the (( power take-off)) PTO is greater
than the percentages indicated, the department may grant the
higher percentage on a case-by-case basis.
(5) What documents must accompany the refund claims? All
claims must be accompanied by valid purchase invoices to cover
the total gallons of special fuel purchased, except that
invoices for special fuel used in fuel oil delivery trucks or
when measured by a metering device need only be equal to or
greater than the gallons claimed as refundable. A support
schedule for Washington ((
power take-off)) PTO and power
pumping credits (( shall)) must accompany each claim for
[Statutory Authority: RCW 82.38.260. 01-22-073, § 308-77-112, filed 11/1/01, effective 12/2/01.]
(2) Who ((
may the department assess)) can be assessed a
penalty for unlawful use of dyed diesel? (( The department may
(a) The operator of the vehicle; ((
(b) The registered owner((
())s(( ))) of the vehicle;
(c) Any ((
other)) person (( or entity)) responsible for
the operation, maintenance, or fueling of the vehicle.
(3) If dyed diesel is discovered in the fuel supply
())s(( ))) of a vehicle(( s)), when must the fuel be
removed (( from the involved vehicle(s)))? (( The)) Dyed diesel
fuel must be removed from the vehicle(( ())s(( ))) within
twenty-four hours from the time of discovery. (( Additional
violations on)) Detection of dyed diesel in the same
vehicle(( ())s(( ) detected)) after the twenty-four-hour period
will be considered as a separate violation(( s)).
May the department assess)) Will I be assessed dyed
diesel penalties on the fuel in bulk storage tank(( ())s(( )))?
Yes, if (( the department determines that)) any dyed diesel
fuel from the bulk storage tank(( ())s(( ))) has been used for
unlawful purposes (( in any vehicle(s). Fuel remaining in the
bulk storage fuel tank(s) will be considered for on highway
(5) How is the dyed diesel fuel in a bulk storage
(s))) assessed? (( Once dyed diesel fuel from bulk
storage has been used for unlawful purposes, an)) The
assessment (( will be)) is based on the capacity or estimated
quantity of dyed diesel fuel in the bulk storage
tank(( ())s(( ))) without regard to how this fuel will be used.
(6) What if I refuse the department or authorized
is denied)) access to inspect the (( fuel in
diesel)) vehicle(( ())s(( ))) or bulk storage tank(( ())s(( )))?
The penalty in RCW 82.38.170(13) will be (( applied to))
calculated on the capacity of the bulk storage tank(( ())s(( )))
and(( /or to)) the number of vehicles subject to the refusal. (( All licenses issued under this chapter may be subject to
cancellation and/or revocation under RCW 82.38.120(9) and
[Statutory Authority: RCW 82.38.260. 01-22-073, § 308-77-114, filed 11/1/01, effective 12/2/01.]
(a) Physical inventories of bulk storage plants taken at the close of each calendar month.
(b) Meter readings taken at the close of each calendar month for pumps through which fuel is dispensed.
(c) A record of fuel receipts ((
invoices, bills of lading, transfer documents, yield reports,
and other documents relative to the acquisition of fuel.
(d) A record of fuel disbursements ((
invoices, bills of lading and other documents relative to the
disbursement of fuel.
What records must a licensed dyed special fuel user
keep? The recordkeeping requirements of this section also
apply to dyed special fuel:
(a) Purchased and used by licensed dyed special fuel users; and
(b) Authorized for use on the highway.)) If I am a licensed dyed fuel user or someone who is required to be licensed, do I keep the same records? Yes.
[Statutory Authority: RCW 82.38.260. 01-22-073, § 308-77-116, filed 11/1/01, effective 12/2/01.]
[Statutory Authority: Chapters 46.87 and 82.38 RCW. 00-16-045, § 308-77-155, filed 7/26/00, effective 8/26/00. Statutory Authority: RCW 82.37.170. 94-11-029, § 308-77-155, filed 5/9/94, effective 6/9/94.]
• All special fuel receipts((
• The gallons of fuel used in each ((
type)) piece of
equipment (( ()), both refundable and nonrefundable(( ), other
uses, loss and gain, and inventory on hand. The records must
indicate the date of receipt or disbursements and identify the
equipment into which the fuel is delivered or the purpose for
which the fuel is used.));
• Fuel inventory in bulk storage;
• Detailed fuel records for all withdrawals from bulk storage;
• Fuel purchased in small containers (ten gallons or less) for nonhighway use must show the type of equipment being used, i.e., boats, tractors, power saws, etc.
Each claimant must also keep on highway and off highway mileage records for each licensed vehicle.
If the claimant maintains electronic invoices, paper
copies of these invoices must be produced, upon request of the
department. Failure of the claimant to maintain the required
records or to comply with the department's request for
examination of the records will waive all rights to a refund.
(2) What additional records must be maintained to support a refund claim for fuel withdrawn from bulk storage? Fuel purchased and delivered into bulk storage must have detailed withdrawal records that account for taxable and nontaxable use.))
[Statutory Authority: Chapters 46.87 and 82.38 RCW. 00-16-045, § 308-77-240, filed 7/26/00, effective 8/26/00. Statutory Authority: RCW 82.38.260. 79-08-140 (Order 548 DOL), § 308-77-240, filed 8/1/79; Order 114 MV, § 308-77-240, filed 11/26/71.]
(2))) What is acceptable proof of loss for a credit or
refund of fuel tax paid? ((
Acceptable proof of loss will
consist of the following:))
An affidavit)) A notarized affidavit by a person
having (( direct)) actual knowledge of the circumstances of the
loss(( ,)) explaining the origin and destination of the
shipment, the circumstances surrounding the (( loss,)) quantity
of fuel lost, fuel salvaged, disposition of the salvaged fuel,
and procedure(( ())s(( ))) used in the determination of the
quantity of fuel lost; or
(b) A signed statement by a federal ((
jurisdictional)), state, local or provincial official who has
authority to investigate (( and/or deal with)) fuel (( losses or
a witness to the)) loss; and
(c) A bill of lading or other shipping
())s(( ))); and
(d) A statement by the licensee establishing ownership of the fuel at time of loss.
(3))) (2) Are deductions for losses from bulk storage
allowed? Yes, special fuel that has been proven lost or
destroyed, prior to distribution from a licensee's bulk
storage (( plant, is allowed as a deduction)) facility outside
of the bulk transfer terminal system may be considered a tax
(4))) (3) How long (( shall)) do I retain my evidence
substantiating my loss? (( Documentary evidence substantiating
losses shall be retained by the licensee for)) Five years from
date of claim.
(5))) (4) May I claim a deduction for (( unproven
losses)) stolen fuel? No(( , unproven losses will be
considered as a distribution and subject to the fuel tax.
(6) Am I liable for fuel taxes if one of my employees or agents cause a loss of fuel? Yes, charges for losses made by employees or agents of the licensee who fail to satisfactorily account for fuel shall be invoiced inclusive of the fuel tax. Other losses shall be substantiated by proof acceptable to the department)).
[Statutory Authority: Chapters 46.87 and 82.38 RCW. 00-16-045, § 308-77-265, filed 7/26/00, effective 8/26/00. Statutory Authority: RCW 82.38.260. 79-08-140 (Order 548 DOL), § 308-77-265, filed 8/1/79; Order MV-137, § 308-77-265, filed 6/1/72.]
(2) What proof is required to purchase natural gas or
propane for my vehicle? A decal will be issued that must be
displayed on your vehicle that allows the purchase of natural
gas or propane. This decal must be displayed in ((
conspicuous place)) plain view on the vehicle near the fuel
(3) What if my vehicle operates with both motor fuel gasoline and natural gas or propane? You will pay fuel tax on the gasoline as well as purchasing a decal.
[Statutory Authority: Chapters 46.87 and 82.38 RCW. 00-16-045, § 308-77-280, filed 7/26/00, effective 8/26/00. Statutory Authority: RCW 82.38.260. 81-14-048 (Order DOL 630), § 308-77-280, filed 6/30/81.]
(2) What form of payment does the department require for dishonored checks? Any registrant who tenders a check that is subsequently dishonored by a financial institution upon which it was drawn, may be required to tender all subsequent payments in certified funds, i.e., cash, cashier's check, certified check, traveler's check, official check, or money order.
(3))) The department will take collection action to recover any amounts owing and require all subsequent payments to be made in guaranteed funds, such as cash, cashier's check, or money order.
(2) Are there any additional fees charged for a
dishonored check ((
(DHC)))? Yes, a handling fee (( shall be
assessed)) will be charged by the department for each
dishonored check (( dishonored by the financial institution)).
[Statutory Authority: RCW 46.01.110, 82.36.435, 82.38.260, 82.42.040, 46.87.010(2). 00-08-032, § 308-77-290, filed 3/28/00, effective 4/28/00.]
The following sections of the Washington Administrative Code are repealed:
|WAC 308-77-092||Refund for bad debt loss (other than a special fuel supplier).|
|WAC 308-77-093||Delinquent account notification process.|
|WAC 308-77-097||IFTA recordkeeping requirements.|
|WAC 308-77-101||Tax exempt sales.|
|WAC 308-77-107||Interest assessment on refund claims.|
|WAC 308-77-170||Metric measurement.|