(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.