Wash. Rev. Code § 82.38.010
Statement of purpose
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.
Revised Code of Washington Chapter 82.38 — Fuel Tax Act
Washington · statute · Wash. Rev. Code ch. 82.38 · 52 active provisions
Wash. Rev. Code § 82.38.020
Definitions
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) "Bo…
Wash. Rev. Code § 82.38.030
Tax imposed—Rate—Incidence—Allocation of proceeds—Expiration of subsection
(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 ret…
Wash. Rev. Code § 82.38.031
Tax imposed—Intent
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…
Wash. Rev. Code § 82.38.032
Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements
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 doe…
Wash. Rev. Code § 82.38.033
Payment of tax by a nonlicensee
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.
Wash. Rev. Code § 82.38.035
Tax liability
(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 rem…
Wash. Rev. Code § 82.38.050
Tax liability on leased motor vehicles
(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…
Wash. Rev. Code § 82.38.055
Bonding requirements
(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…
Wash. Rev. Code § 82.38.060
Tax computation on mileage basis
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 consump…
Wash. Rev. Code § 82.38.065
Dyed special fuel use—Authorization, license required—Imposition of tax
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…
Wash. Rev. Code § 82.38.066
Dyed special fuel—Requirements—Marking—Notice
(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…
Wash. Rev. Code § 82.38.072
Dyed special fuel—Penalties
(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 spe…
Wash. Rev. Code § 82.38.075
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
(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 (…
Wash. Rev. Code § 82.38.080
Exemptions
(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 munici…
Wash. Rev. Code § 82.38.090
Penalty for acting without license—Separate licenses for separate activities—Interstate commerce—Exception
(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;…
Wash. Rev. Code § 82.38.100
Special fuel trip permits—Penalty—Fees
(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 iss…
Wash. Rev. Code § 82.38.110
Application for license—Federal certificate of registry—Investigation—Fee—Bond or security
(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 f…
Wash. Rev. Code § 82.38.120
Issuance of license—Refusal, suspension, revocation
(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 c…
Wash. Rev. Code § 82.38.140
Fuel records—Reports—Inspection
(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 sol…
Wash. Rev. Code § 82.38.150
Periodic tax reports—Forms—Filing—Time extensions during state of emergency
(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…
Wash. Rev. Code § 82.38.160
Computation and payment of tax—Remittance—Electronic funds transfer
(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 import…
Wash. Rev. Code § 82.38.170
Civil and statutory penalties and interest—Deficiency assessments
(1) If any person fails to pay any taxes due the state of Washington within the time prescribed by RCW 82.38.150 and 82.38.160, the person must pay a penalty of 10 percent of the tax due.(2) If the tax reported by any licensee is deficient a penalty of ten percent of the deficiency must be assessed.(3) If any licensee,…
Wash. Rev. Code § 82.38.180
Refunds and credits
(1) Any person who has purchased fuel on which tax has been paid may file a claim with the department for a refund of the tax for:(a) Fuel used for purposes other than for the propulsion of motor vehicles upon the public highways in this state. However, a refund may not be made for motor vehicle fuel consumed by a moto…
Wash. Rev. Code § 82.38.183
Refund to aeronautics account
At least once each fiscal year, the director must request the state treasurer to refund from the motor vehicle fund, to the aeronautics account created under RCW 82.42.090, an amount equal to 0.028 percent of the gross motor vehicle fuel tax less an amount equal to aircraft fuel taxes transferred to that account as a r…
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