Washington Administrative Code

(1) "Certified user" means any person other than a distributor who holds an Aircraft Bulk Fuel Exemption certificate to purchase aircraft fuel without payment of the aircraft fuel tax.(2) "Private, nonstate funded airfield" means an airport not eligible to receive state funding u…

(1) Are bonds required for aircraft fuel distributors? Yes, every aircraft fuel distributor must be bonded as provided in chapter 82.42 RCW.(2) What action can the department take to collect unpaid aircraft fuel tax? The department may:• Issue a notice of assessment;• Revoke lice…

Will tax return information be shared with other government agencies? Yes, the department routinely provides copies of schedules to government agencies or foreign jurisdictions.[Statutory Authority: RCW 82.42.130. WSR 16-13-051, § 308-78-030, filed 6/9/16, effective 7/10/16. Stat…

The minimum refund amount for both licensed and unlicensed accounts is twenty dollars.[Statutory Authority: RCW 82.42.130. WSR 16-13-051, § 308-78-035, filed 6/9/16, effective 7/10/16. Statutory Authority: RCW 82.42.040. WSR 09-07-077, § 308-78-035, filed 3/16/09, effective 4/16/…

(1) When can an aircraft fuel tax refund be claimed? When fuel is:(a) Used by air carriers, supplemental air carriers, and foreign flag carriers, operating under the Federal Aviation Administration Regulations, and local service commuters.(b) Used for testing and experimental pur…

(1) What is acceptable proof of loss for a credit or refund of fuel tax paid?(a) A notarized affidavit by a person having actual knowledge of the circumstances of the loss, explaining the origin and destination of the shipment, the circumstances surrounding the quantity of fuel l…

How long must I keep my records? Licensees must keep records for at least five years from the reporting period. Refund claimants must keep records for at least five years from the filing date.[Statutory Authority: RCW 82.42.130. WSR 16-13-051, § 308-78-070, filed 6/9/16, effectiv…

(1) When is an invoice issued? Every licensee must issue an invoice at the time of sale.(2) What information is required on an invoice?(a) The name and address of the seller;(b) The name and address of the purchaser;(c) The date of delivery, month, day, and year;(d) The location …

(1) How do I apply for a refund? Contact the department for a refund permit application and instructions or sign up electronically.(2) What time period can I file for a refund? You must file within thirteen months of the fuel purchase date. The department will use the postmark da…

(1) What fee, penalty or interest may be mitigated or reduced? The department may mitigate fees, penalties, or interest from:• Late or missing fuel tax returns;• Unpaid or underpaid taxes;• Incomplete records to support reported fuel usage;• License reinstatement fee; or• Assessm…

(1) What will happen if my check is dishonored? The department will take collection action to recover any amounts owing and require all subsequent payments to be made in cash, cashier's check, or money order.(2) Are there any additional fees charged for a dishonored check? Yes, a…

(1) What are the appeal procedures? Any person having been issued a notice of assessment for taxes, penalties, or interest may contest the notice by petitioning the department for a department review instead of proceeding directly to a formal hearing. This written petition must b…

(1) Chapters 46.87, 82.38, and 82.42 RCW establish the department's authority for ensuring that all statutory requirements related to fuel transactions, licensure, and/or proportional registration are met and that tax obligations are reported to the state accurately and timely. T…

(1) Pursuant to chapters 46.87, 82.38, and 82.42 RCW, persons must comply with department requests to inspect any record or document related to fuel transactions, licensure, and/or proportional registration.(2) Persons must comply with department requests to examine items such as…

(1) During an investigation, persons may be required to provide records or written statements and/or explanations relating to any potential violations.(2) The department may administer oaths and affirmations, subpoena witnesses, compel their attendance, and take evidence.(3) All …

(1) The term "transporter" applies only to those engaged in the business of delivering vehicles, not owned by said transporter, by driveaway or towaway methods and does not apply to motor freight carriers licensed under chapter 81.80 RCW to haul vehicles on trailers or semitraile…

When does my transporter license expire? (1) A motor vehicle transporter license shall expire twelve consecutive months from the date of issuance.(2) Motor vehicle transporter license plates shall expire on the same date as the license expires.[Statutory Authority: RCW 46.76.070.…

What are some improper uses of the transportation license plates? Issuance of transporter license plates under chapter 46.76 RCW does not authorize driving or towing of vehicles on the public highways for the following purposes or in the following manner:(1) On any vehicle in whi…

Record inspection may be conducted through different modalities including in-person or remote record inspection, based on available technology options. In-person record inspections will only take place during business hours.[Statutory Authority: RCW 46.72B.160. WSR 24-05-015, § 3…

Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter and chapter 46.72A RCW.(1) "Amenities" means equipment or features added to a vehicle for the comfort or convenience of the occupants:(a) "Standard amenities" means standa…

(1) The limousine fees authorized in chapter 46.72A RCW are:Limousine carrier business license application$350.00Limousine carrier business license renewal350.00Vehicle certificate75.00Vehicle certificate renewal 75.00Change of vehicle certificate20.00Duplicate vehicle certificat…

(1) Applicants for a limousine carrier business license must apply through business licensing service. The department will issue a limousine carrier license only to a person who meets the requirements established in chapter 46.72A RCW and this chapter.(2) All applications for a l…

Nonresident limousine carrier business owners are subject to the same requirements and restrictions that apply to resident limousine carriers. Nonresident owners may not pick up passengers in Washington state without a valid Washington state limousine carrier business license and…

(1) A limousine carrier must obtain a vehicle certificate for each vehicle to be operated as a limousine. An application for a new vehicle certificate must include a copy of the vehicle registration. All applications for new vehicle certificates and vehicle certificate renewals m…

(1) Limousine carriers are required to maintain liability and property damage insurance for each vehicle used by their company as noted below:Type of CoverageMinimum Coverage AmountCombined single limit for bodily injury liability and property damage for one accident$1,050,000.00…

The vehicle inspection report must certify that the vehicle meets the following standards:(1) The legal definition of a limousine, as defined in WAC 308-83-010;(2) The standards and criteria set by the Washington state patrol for vehicle inspections, as established under chapter …

(1) Prior to using a leased or rented vehicle as a limousine, the lessee must provide the department with a release-of-interest letter from the lessor.(2) A leased or rented limousine must meet all of the requirements for a limousine vehicle certificate, as described in this chap…

(1) Each limousine carrier business must maintain business records, which must include, at a minimum:(a) Vehicle inspection reports;(b) Vehicle ownership registration records, including copies of records required for rental or leased vehicles;(c) The certificate of vehicle insura…

(1) The department may request a carrier to provide records required by chapter 46.72A RCW and this chapter for department inspection for the purpose of determining compliance with this chapter.(a) The department may request the business owner send copies of records to the depart…

(1) A limousine carrier must obtain the information listed below and required under RCW 46.72A.090 for each of its chauffeurs. As provided under subsection (2)(e), (g), and (h) of this section, additional documentation will be required for all chauffeurs six months after the effe…

(1) Any person who is hired, assumes the duties of, or acts as a chauffeur either full-time, part-time, or in an intermittent hire capacity in Washington state, including a business owner, must meet the criteria listed in RCW 46.72A.090.(2) Before a chauffeur operates a limousine…

As provided under RCW 46.72A.100, a person may be disqualified from driving as a chauffeur and the director may impose any of the sanctions specified in RCW 18.235.110 on the limousine carrier if the carrier employs someone whose documentation indicates that person is not qualifi…

(1) The department may reinstate a chauffeur when a limousine carrier contacts the department to request reinstatement.(2) A disqualification under WAC 308-83-150(7) remains in effect until the person undergoes a drug and alcohol assessment by a substance abuse professional meeti…

A limousine carrier must:(1) Within four business days, report in writing to the department any driving or traffic-related incidents involving a chauffeur associated with the business. The report must include:(a) The chauffeur's name and driver license number;(b) The carrier's na…

(1) Chauffeurs must have a passenger manifest in their possession to operate a limousine:(a) The passenger manifest must be available for immediate examination upon request from an enforcement officer. If the chauffeur is inside the limousine, the manifest must be inside the limo…

(1) A chauffeur is considered to be engaged in operating a limousine when:(a) The chauffeur has documented with the limousine carrier business office the times when the chauffeur is on duty, which includes start and end of shift, meal breaks, and personal use of the vehicle;(b) T…

(1) What is required to become a rental vehicle business?(a) Applicants must apply for a rental vehicle business license by submitting a completed business license application to the department of revenue's business licensing service. The business licensing service will process t…

(1) For hire businesses must maintain liability and property damage insurance for each vehicle as required in RCW 46.72.050.(2) The bond or certificate of insurance must be submitted before a vehicle certificate may be issued, reissued, or renewed. The bond or the certificate of …

Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.(1) "For hire vehicle" as defined in chapter 87, Laws of 1996, RCW 46.72.010(1), 46.04.190, and such other vehicles used for the purpose of transporting passengers for com…

A nonresident business owner of for hire vehicle(s) is one whose place of residence state does not participate in a reciprocal agreement with Washington state. Nonresident business owners are subject to any and all requirements and restrictions which apply to the resident busines…

(1) All applications for a for hire business license shall be on a master application and accompanied by a filing fee as listed in WAC 308-060 and RCW 19.02.075. (2) To acquire a vehicle certificate for each vehicle intended to be operated as a for hire vehicle, the for hire busi…

(1) The department will not issue a for hire business license to any person who does not meet the requirements established in chapter 46.72 RCW and chapter 308-89 WAC.(2) For hire business licenses may not be leased, assigned, or otherwise transferred.(3) The vehicle certificate …

The department, as authorized in RCW 46.72, shall charge and collect the following fees:For hire business application$110.00Vehicle certificate55.00Vehicle certificate renewal55.00Change of vehicle certificate*55.00Duplicate vehicle certificate55.00*No vehicle certificate fee wil…

(1) "Firm" means a person, partnership, association or corporation engaged in the business of selling vessels at retail or wholesale in this state.(2) "Display decal" means a vessel dealer identifier designed and produced by the department which is used by Washington registered v…

How do I apply for a vessel dealer registration?Any firm making application for registration as a vessel dealer under chapter 88.02 RCW shall, on a form provided by the department, provide the following information:(1) The name and business address of the firm and a list of addit…

(1) The registration of a dealer shall be prominently displayed, visible to the public at the address appearing on the registration.(2) A copy of the vessel dealer registration shall be displayed as in subsection (1) of this section at all business locations of the firm.[Statutor…

How do I use my dealer registration number and my registration card?(1) The department shall assign a registration number to each firm registered as a dealer. In addition, the department shall issue a registration card, as ordered by the dealer, indicating the dealer number and s…

What fees do I pay for the vessel dealer registration, its renewal and dealer decals?(1) Any firm desiring to be a dealer must include with the application the required registration fee of one hundred twenty dollars.(2) Vessel dealers must reapply for a registration on or before …

What must I do to change business locations?The dealer must notify the department of any change of the firm's business location or mailing address prior to engaging in business at the new location. Notification shall be made by filing a change of address application on a form pro…

What do I do with the dealer registration upon termination of business?The registration must be retained at all times by the dealer. When the dealer ceases to do business in the name or at the location indicated on the registration the dealer must immediately notify the director …