WASHINGTON ADMINISTRATIVE CODE ARCHIVE

Washington Administrative Code
2023 Archive

Chapter 308-77 WAC

Last Update: 6/9/16

FUEL TAX RULES AND REGULATIONS

PDF of Chapter Digest


WAC Sections
308-77-005	Definitions.
308-77-015	Incidental use or exemptions.
308-77-025	Special fuel permits.
308-77-035	Cancellation, suspension, or revocation of fuel licenses.
308-77-046	Waiving of bond requirements.
308-77-048	Collateral requirements in lieu of surety bonds.
308-77-075	Payment due dates for fuel tax not paid by electronic funds.
308-77-085	Minimum payment or refund.
308-77-099	Invoices issued by licensees.
308-77-102	Appeals.
308-77-103	Mitigation of penalties and interest.
308-77-104	Filing of refund claims for nonlicensees.
308-77-106	Use tax for refunds.
308-77-108	Special rules and requirements for fuel tax refunds.
308-77-109	Invoice requirements for refund to nonlicensees and IFTA licensees.
308-77-112	Power take-off (PTO) use.
308-77-114	Unauthorized use of dyed diesel.
308-77-116	Records.
308-77-121	Tax computation in the absence of records.
308-77-155	On board computers or recording devices.
308-77-240	Refund records.
308-77-265	Tax exempt losses.
308-77-280	Natural gas, propane decal as evidence of payment of annual license fees.
308-77-290	Dishonored checks.

DISPOSITION OF SECTIONS FORMERLY CODIFIED IN THIS TITLE


308-77-010	Definitions. [Statutory Authority: RCW 82.36.435 and 82.38.260. WSR 98-24-011, § 308-77-010, filed 11/19/98, effective 1/1/99. Statutory Authority: RCW 82.37.170. WSR 94-11-029, § 308-77-010, filed 5/9/94, effective 6/9/94. Statutory Authority: RCW 82.38.260. WSR 79-08-140 (Order 548 DOL), § 308-77-010, filed 8/1/79; Order 475-DOL, § 308-77-010, filed 12/30/77; Order MV-191, § 308-77-010, filed 3/27/74; Order MV-137, § 308-77-010, filed 6/1/72; Order 114 MV, § 308-77-010, filed 11/26/71.] Repealed by WSR 01-22-073, filed 11/1/01, effective 12/2/01. Statutory Authority: RCW 82.38.260.
308-77-020	Incidental use/exemptions. [Statutory Authority: RCW 82.36.435 and 82.38.260. WSR 98-24-011, § 308-77-020, filed 11/19/98, effective 1/1/99. Statutory Authority: RCW 82.38.260. WSR 79-08-140 (Order 548 DOL), § 308-77-020, filed 8/1/79; Order 114 MV, § 308-77-020, filed 11/26/71.] Repealed by WSR 01-22-073, filed 11/1/01, effective 12/2/01. Statutory Authority: RCW 82.38.260.
308-77-030	Special fuel supplier's license. [Statutory Authority: RCW 82.38.020 (7), (8) and (9), 82.38.030, 82.38.040, 82.38.050, 82.38.080, 82.38.090, 82.38.120 and 82.38.260. WSR 89-03-005 (Order PFT 89-02), § 308-77-030, filed 1/6/89. Statutory Authority: RCW 82.38.260. WSR 79-08-140 (Order 548 DOL), § 308-77-030, filed 8/1/79; Order 114 MV, § 308-77-030, filed 11/26/71.] Repealed by WSR 97-17-062, filed 8/18/97, effective 9/18/97. Statutory Authority: RCW 34.05.354.
308-77-032	Special fuel dealer's license. [Statutory Authority: RCW 82.38.260. WSR 79-08-140 (Order 548 DOL), § 308-77-032, filed 8/1/79.] Repealed by WSR 98-24-011, filed 11/19/98, effective 1/1/99. Statutory Authority: RCW 82.36.435 and 82.38.260.
308-77-034	Special fuel user's license. [Statutory Authority: RCW 82.38.260. WSR 92-01-014, § 308-77-034, filed 12/6/91, effective 1/6/92; WSR 90-13-038 (Order PFT 90-04), § 308-77-034, filed 6/14/90, effective 7/15/90. Statutory Authority: RCW 82.38.020 (7), (8) and (9), 82.38.030, 82.38.040, 82.38.050, 82.38.080, 82.38.090, 82.38.120 and 82.38.260. WSR 89-03-005 (Order PFT 89-02), § 308-77-034, filed 1/6/89. Statutory Authority: RCW 82.38.260. WSR 79-08-140 (Order 548 DOL), § 308-77-034, filed 8/1/79.] Repealed by WSR 98-24-011, filed 11/19/98, effective 1/1/99. Statutory Authority: RCW 82.36.435 and 82.38.260.
308-77-040	Issuance of license. [Statutory Authority: RCW 82.36.435 and 82.38.260. WSR 98-24-011, § 308-77-040, filed 11/19/98, effective 1/1/99. Statutory Authority: RCW 82.38.260. WSR 92-01-014, § 308-77-040, filed 12/6/91, effective 1/6/92; WSR 90-13-038 (Order PFT 90-04), § 308-77-040, filed 6/14/90, effective 7/15/90. Statutory Authority: RCW 82.38.020 (7), (8) and (9), 82.38.030, 82.38.040, 82.38.050, 82.38.080, 82.38.090, 82.38.120 and 82.38.260. WSR 89-03-005 (Order PFT 89-02), § 308-77-040, filed 1/6/89. Statutory Authority: RCW 82.38.260. WSR 86-02-058 (Order TL-RG-24), § 308-77-040, filed 12/31/85; WSR 79-08-140 (Order 548 DOL), § 308-77-040, filed 8/1/79; Order 475-DOL, § 308-77-040, filed 12/30/77; Order MV-191, § 308-77-040, filed 3/27/74; Order MV-175, § 308-77-040, filed 10/24/73; Order 114 MV, § 308-77-040, filed 11/26/71.] Repealed by WSR 01-22-073, filed 11/1/01, effective 12/2/01. Statutory Authority: RCW 82.38.260.
308-77-042	Special fuel user bond. [Statutory Authority: RCW 82.38.020(12), 82.38.110 and 82.38.260. WSR 89-03-034 (Order PFT 89-01), § 308-77-042, filed 1/11/89.] Repealed by WSR 98-24-011, filed 11/19/98, effective 1/1/99. Statutory Authority: RCW 82.36.435 and 82.38.260.
308-77-044	Bonding requirements. [Statutory Authority: RCW 82.38.020(12), 82.38.110 and 82.38.260. WSR 89-03-034 (Order PFT 89-01), § 308-77-044, filed 1/11/89.] Repealed by WSR 98-24-011, filed 11/19/98, effective 1/1/99. Statutory Authority: RCW 82.36.435 and 82.38.260.
308-77-04401	Waiving of bond requirements. [Statutory Authority: RCW 82.38.260. WSR 09-07-075, § 308-77-04401, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW 82.36.435 and 82.38.260. WSR 02-02-010, § 308-77-04401, filed 12/20/01, effective 1/20/02.] Amended and decodified by WSR 16-13-049, filed 6/9/16, effective 7/10/16. Statutory Authority: RCW 82.38.260. Recodified as WAC 308-77-046.
308-77-045	Expiration of license. [Statutory Authority: RCW 82.38.260. WSR 86-02-058 (Order TL-RG-24), § 308-77-045, filed 12/31/85; WSR 79-08-140 (Order 548 DOL), § 308-77-045, filed 8/1/79.] Repealed by WSR 00-16-045, filed 7/26/00, effective 8/26/00. Statutory Authority: Chapters 46.87 and 82.38 RCW.
308-77-050	Cancellation or revocation of license. [Statutory Authority: RCW 82.36.435 and 82.38.260. WSR 98-24-011, § 308-77-050, filed 11/19/98, effective 1/1/99. Statutory Authority: RCW 82.38.260. WSR 79-08-140 (Order 548 DOL), § 308-77-050, filed 8/1/79; Order 114 MV, § 308-77-050, filed 11/26/71.] Repealed by WSR 01-22-073, filed 11/1/01, effective 12/2/01. Statutory Authority: RCW 82.38.260.
308-77-060	Special fuel dealers' liability for the tax. [Statutory Authority: RCW 82.37.170. WSR 94-11-029, § 308-77-060, filed 5/9/94, effective 6/9/94. Statutory Authority: RCW 82.38.020 (7), (8) and (9), 82.38.030, 82.38.040, 82.38.050, 82.38.080, 82.38.090, 82.38.120 and 82.38.260. WSR 89-03-005 (Order PFT 89-02), § 308-77-060, filed 1/6/89. Statutory Authority: RCW 82.38.260. WSR 79-08-140 (Order 548 DOL), § 308-77-060, filed 8/1/79; Order 475-DOL, § 308-77-060, filed 12/30/77; Order 114 MV, § 308-77-060, filed 11/26/71.] Repealed by WSR 98-24-011, filed 11/19/98, effective 1/1/99. Statutory Authority: RCW 82.36.435 and 82.38.260.
308-77-065	Tax liability on leased motor vehicles. [Statutory Authority: RCW 82.38.260. WSR 79-08-140 (Order 548 DOL), § 308-77-065, filed 8/1/79; Order MV-137, § 308-77-065, filed 6/1/72.] Repealed by WSR 86-02-058 (Order TL-RG-24), filed 12/31/85. Statutory Authority: RCW 82.38.260.
308-77-070	Exemptions. [Statutory Authority: RCW 82.38.260. WSR 79-08-140 (Order 548 DOL), § 308-77-070, filed 8/1/79; Order 475-DOL, § 308-77-070, filed 12/30/77; Order MV-175, § 308-77-070, filed 10/24/73; Order 114 MV, § 308-77-070, filed 11/26/71.] Repealed by WSR 98-24-011, filed 11/19/98, effective 1/1/99. Statutory Authority: RCW 82.36.435 and 82.38.260.
308-77-080	Exemption from payment of tax to a designated special fuel dealer. [Statutory Authority: RCW 82.38.260. WSR 79-08-140 (Order 548 DOL), § 308-77-080, filed 8/1/79; Order 114 MV, § 308-77-080, filed 11/26/71.] Repealed by WSR 91-03-018, filed 1/7/91, effective 2/7/91. Statutory Authority: RCW 82.38.260.
308-77-090	Computation of tax on mileage basis. [Statutory Authority: RCW 82.38.260. WSR 79-08-140 (Order 548 DOL), § 308-77-090, filed 8/1/79; Order 475-DOL, § 308-77-090, filed 12/30/77; Order MV-175, § 308-77-090, filed 10/24/73; Order 114 MV, § 308-77-090, filed 11/26/71.] Repealed by WSR 97-17-062, filed 8/18/97, effective 9/18/97. Statutory Authority: RCW 34.05.354.
308-77-091	Electronic fund transfers. [Statutory Authority: RCW 82.36.435 and 82.38.260. WSR 98-24-011, § 308-77-091, filed 11/19/98, effective 1/1/99.] Repealed by WSR 01-22-073, filed 11/1/01, effective 12/2/01. Statutory Authority: RCW 82.38.260.
308-77-092	Refund for bad debt loss (other than a special fuel supplier). [Statutory Authority: RCW 82.38.260. WSR 01-22-073, § 308-77-092, filed 11/1/01, effective 12/2/01.] Repealed by WSR 09-07-075, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW 82.38.260.
308-77-093	Delinquent account notification process. [Statutory Authority: RCW 82.38.260. WSR 01-22-073, § 308-77-093, filed 11/1/01, effective 12/2/01.] Repealed by WSR 09-07-075, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW 82.38.260.
308-77-095	Minimum tax payment. [Statutory Authority: RCW 82.36.435 and 82.38.260. WSR 98-24-011, § 308-77-095, filed 11/19/98, effective 1/1/99. Statutory Authority: RCW 82.37.170. WSR 94-11-029, § 308-77-095, filed 5/9/94, effective 6/9/94. Statutory Authority: RCW 82.38.260. WSR 79-08-140 (Order 548 DOL), § 308-77-095, filed 8/1/79.] Repealed by WSR 01-22-073, filed 11/1/01, effective 12/2/01. Statutory Authority: RCW 82.38.260.
308-77-097	IFTA recordkeeping requirements. [Statutory Authority: RCW 82.38.260. WSR 01-22-073, § 308-77-097, filed 11/1/01, effective 12/2/01.] Repealed by WSR 09-07-075, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW 82.38.260.
308-77-100	Credit for bad debt losses of special fuel dealers. [Statutory Authority: RCW 82.38.260. WSR 91-03-018, § 308-77-100, filed 1/7/91, effective 2/7/91; WSR 79-08-140 (Order 548 DOL), § 308-77-100, filed 8/1/79; Order MV-137, § 308-77-100, filed 6/1/72; Order 114 MV, § 308-77-100, filed 11/26/71.] Repealed by WSR 98-24-011, filed 11/19/98, effective 1/1/99. Statutory Authority: RCW 82.36.435 and 82.38.260.
308-77-101	Tax exempt sales. [Statutory Authority: RCW 82.38.260. WSR 01-22-073, § 308-77-101, filed 11/1/01, effective 12/2/01.] Repealed by WSR 09-07-075, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW 82.38.260.
308-77-105	Refund for bad debt loss (other than a special fuel supplier). [Statutory Authority: RCW 82.36.435 and 82.38.260. WSR 98-24-011, § 308-77-105, filed 11/19/98, effective 1/1/99.] Repealed by WSR 01-22-073, filed 11/1/01, effective 12/2/01. Statutory Authority: RCW 82.38.260.
308-77-107	Interest assessment on refund claims. [Statutory Authority: RCW 82.38.260. WSR 01-22-073, § 308-77-107, filed 11/1/01, effective 12/2/01.] Repealed by WSR 09-07-075, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW 82.38.260.
308-77-110	Allowance of credit or refund of tax paid. [Statutory Authority: RCW 82.36.435 and 82.38.260. WSR 98-24-011, § 308-77-110, filed 11/19/98, effective 1/1/99. Statutory Authority: RCW 82.38.260. WSR 79-08-140 (Order 548 DOL), § 308-77-110, filed 8/1/79; Order 114 MV, § 308-77-110, filed 11/26/71.] Repealed by WSR 01-22-073, filed 11/1/01, effective 12/2/01. Statutory Authority: RCW 82.38.260.
308-77-115	Delinquent account notification process. [Statutory Authority: RCW 82.36.435 and 82.38.260. WSR 98-24-011, § 308-77-115, filed 11/19/98, effective 1/1/99.] Repealed by WSR 01-22-073, filed 11/1/01, effective 12/2/01. Statutory Authority: RCW 82.38.260.
308-77-120	Tax reports. [Statutory Authority: RCW 82.38.260. WSR 90-13-038 (Order PFT 90-04), § 308-77-120, filed 6/14/90, effective 7/15/90; WSR 79-08-140 (Order 548 DOL), § 308-77-120, filed 8/1/79; Order MV-175, § 308-77-120, filed 10/24/73; Order 114 MV, § 308-77-120, filed 11/26/71.] Repealed by WSR 98-24-011, filed 11/19/98, effective 1/1/99. Statutory Authority: RCW 82.36.435 and 82.38.260.
308-77-125	Tax rate change. [Statutory Authority: RCW 82.38.260. WSR 90-13-036 (Order PFT 90-02), § 308-77-125, filed 6/14/90, effective 7/15/90.] Repealed by WSR 98-24-011, filed 11/19/98, effective 1/1/99. Statutory Authority: RCW 82.36.435 and 82.38.260.
308-77-130	Ten day reports and payments by special fuel dealer. [Statutory Authority: RCW 82.38.260. WSR 79-08-140 (Order 548 DOL), § 308-77-130, filed 8/1/79; Order 114 MV, § 308-77-130, filed 11/26/71.] Repealed by WSR 98-24-011, filed 11/19/98, effective 1/1/99. Statutory Authority: RCW 82.36.435 and 82.38.260.
308-77-140	Exemption of user from tax reporting. [Order MV-175, § 308-77-140, filed 10/24/73; Order MV-137, § 308-77-140, filed 6/1/72; Order 114 MV, § 308-77-140, filed 11/26/71.] Repealed by WSR 79-08-140 (Order 548 DOL), filed 8/1/79. Statutory Authority: RCW 82.38.260.
308-77-150	Records, receipts and invoices. [Statutory Authority: RCW 82.36.435 and 82.38.260. WSR 98-24-011, § 308-77-150, filed 11/19/98, effective 1/1/99. Statutory Authority: RCW 82.38.260. WSR 79-08-140 (Order 548 DOL), § 308-77-150, filed 8/1/79; Order 114 MV, § 308-77-150, filed 11/26/71.] Repealed by WSR 01-22-073, filed 11/1/01, effective 12/2/01. Statutory Authority: RCW 82.38.260.
308-77-160	Sales invoices. [Statutory Authority: RCW 82.36.435 and 82.38.260. WSR 98-24-011, § 308-77-160, filed 11/19/98, effective 1/1/99. Statutory Authority: RCW 82.38.260. WSR 79-08-140 (Order 548 DOL), § 308-77-160, filed 8/1/79; Order 114 MV, § 308-77-160, filed 11/26/71.] Repealed by WSR 01-22-073, filed 11/1/01, effective 12/2/01. Statutory Authority: RCW 82.38.260.
308-77-165	Export sales. [Statutory Authority: Chapters 46.87 and 82.38 RCW. WSR 00-16-045, § 308-77-165, filed 7/26/00, effective 8/26/00. Statutory Authority: RCW 82.36.435 and 82.38.260. WSR 98-24-011, § 308-77-165, filed 11/19/98, effective 1/1/99. Statutory Authority: RCW 82.38.260. WSR 90-13-038 (Order PFT 90-04), § 308-77-165, filed 6/14/90, effective 7/15/90.] Repealed by WSR 01-22-073, filed 11/1/01, effective 12/2/01. Statutory Authority: RCW 82.38.260.
308-77-170	Metric measurement. [Statutory Authority: Chapters 46.87 and 82.38 RCW. WSR 00-16-045, § 308-77-170, filed 7/26/00, effective 8/26/00. Statutory Authority: RCW 82.38.260. WSR 79-08-140 (Order 548 DOL), § 308-77-170, filed 8/1/79.] Repealed by WSR 09-07-075, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW 82.38.260.
308-77-180	Appeals. [Statutory Authority: Chapters 46.87 and 82.38 RCW. WSR 00-16-045, § 308-77-180, filed 7/26/00, effective 8/26/00. Statutory Authority: RCW 82.38.260. WSR 79-08-140 (Order 548 DOL), § 308-77-180, filed 8/1/79.] Repealed by WSR 04-09-012, filed 4/9/04, effective 5/10/04. Statutory Authority: RCW 82.38.260. Later promulgation, see WAC 308-77-102.
308-77-190	Audit appeal procedure. [Statutory Authority: RCW 82.36.435 and 82.38.260. WSR 98-24-011, § 308-77-190, filed 11/19/98, effective 1/1/99. Statutory Authority: RCW 82.38.260. WSR 79-08-140 (Order 548 DOL), § 308-77-190, filed 8/1/79.] Repealed by WSR 01-22-073, filed 11/1/01, effective 12/2/01. Statutory Authority: RCW 82.38.260.
308-77-200	Tax refund. [Order 114 MV, § 308-77-200, filed 11/26/71.] Repealed by WSR 79-08-140 (Order 548 DOL), filed 8/1/79. Statutory Authority: RCW 82.38.260.
308-77-210	Claim for refund. [Order MV-137, § 308-77-210, filed 6/1/72; Order 114 MV, § 308-77-210, filed 11/26/71.] Repealed by WSR 79-08-140 (Order 548 DOL), filed 8/1/79. Statutory Authority: RCW 82.38.260.
308-77-215	Mitigation of penalties and interest. [Statutory Authority: RCW 82.38.260. WSR 92-01-014, § 308-77-215, filed 12/6/91, effective 1/6/92.] Repealed by WSR 01-22-073, filed 11/1/01, effective 12/2/01. Statutory Authority: RCW 82.38.260.
308-77-220	Filing of refund claim. [Statutory Authority: RCW 82.36.435 and 82.38.260. WSR 98-24-011, § 308-77-220, filed 11/19/98, effective 1/1/99. Statutory Authority: RCW 82.38.260. WSR 79-08-140 (Order 548 DOL), § 308-77-220, filed 8/1/79; Order 114 MV, § 308-77-220, filed 11/26/71.] Repealed by WSR 01-22-073, filed 11/1/01, effective 12/2/01. Statutory Authority: RCW 82.38.260.
308-77-225	Interest assessment on refund claims. [Statutory Authority: RCW 82.36.435 and 82.38.260. WSR 98-24-011, § 308-77-225, filed 11/19/98, effective 1/1/99.] Repealed by WSR 01-22-073, filed 11/1/01, effective 12/2/01. Statutory Authority: RCW 82.38.260.
308-77-230	Invoice requirements for refund purposes. [Statutory Authority: RCW 82.36.435 and 82.38.260. WSR 98-24-011, § 308-77-230, filed 11/19/98, effective 1/1/99. Statutory Authority: RCW 82.38.260. WSR 79-08-140 (Order 548 DOL), § 308-77-230, filed 8/1/79; Order 114 MV, § 308-77-230, filed 11/26/71.] Repealed by WSR 01-22-073, filed 11/1/01, effective 12/2/01. Statutory Authority: RCW 82.38.260.
308-77-250	Power take-off use. [Statutory Authority: RCW 82.36.435 and 82.38.260. WSR 98-24-011, § 308-77-250, filed 11/19/98, effective 1/1/99. Statutory Authority: RCW 82.37.170. WSR 94-11-029, § 308-77-250, filed 5/9/94, effective 6/9/94. Statutory Authority: RCW 82.38.260. WSR 91-03-017, § 308-77-250, filed 1/7/91, effective 2/7/91; WSR 79-08-140 (Order 548 DOL), § 308-77-250, filed 8/1/79; Order MV 137, § 308-77-250, filed 6/1/72; Order 114 MV, § 308-77-250, filed 11/26/71.] Repealed by WSR 01-22-073, filed 11/1/01, effective 12/2/01. Statutory Authority: RCW 82.38.260.
308-77-260	Auxiliary engines. [Statutory Authority: RCW 82.36.435 and 82.38.260. WSR 98-24-011, § 308-77-260, filed 11/19/98, effective 1/1/99; Order 114 MV, § 308-77-260, filed 11/26/71.] Repealed by WSR 01-22-073, filed 11/1/01, effective 12/2/01. Statutory Authority: RCW 82.38.260.
308-77-270	Repealer. [Order 114 MV, § 308-77-270, filed 11/26/71, effective 1/1/72.] Repealed by WSR 00-16-045, filed 7/26/00, effective 8/26/00. Statutory Authority: Chapters 46.87 and 82.38 RCW.