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Washington Statutes, Title 82

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Washington/Statutes

← All Washington coverage

Title 82, EXCISE TAXES

61 chapters · 1,445 sections in this title.

All chapters in Title 821,445 Ch 82.04, Business and occupation tax.223 Ch 82.08, Retail sales tax.182 Ch 82.12, Use tax.152 Ch 82.32, General administrative provisions.121 Ch 82.14, Local retail sales and use taxes.61 Ch 82.38, Fuel tax act.52 Ch 82.16, Public utility tax.41 Ch 82.24, Tax on cigarettes.39 Ch 82.42, Aircraft fuel tax.30 Ch 82.26, Tax on tobacco products.28 Ch 82.29A, Leasehold excise tax.24 Ch 82.25, Tax on vapor products.23 Ch 82.45, Excise tax on real estate sales.23 Ch 82.03, Board of tax appeals.20

1,445 sections·Filtered byTitle 82✕

RCW 82.38.031 Tax imposed—Intent.
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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…
RCW 82.38.032 Payment of tax by international fuel tax agreement licensees or persons operating under other reciprocity agreements.
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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 hi…
RCW 82.38.033 Payment of tax by a nonlicensee.
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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 i…
RCW 82.38.035 Tax liability.
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(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 i…

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RCW 82.38.050 Tax liability on leased motor vehicles.

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(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,…

RCW 82.38.055 Bonding requirements.

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(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 …

RCW 82.38.060 Tax computation on mileage basis.

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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 p…

RCW 82.38.065 Dyed special fuel use—Authorization, license required—Imposition of tax.

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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 exe…

RCW 82.38.066 Dyed special fuel—Requirements—Marking—Notice.

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(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 …

RCW 82.38.072 Dyed special fuel—Penalties.

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(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 pe…

RCW 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.

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(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 followin…

RCW 82.38.080 Exemptions.

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(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…

RCW 82.38.090 Penalty for acting without license—Separate licenses for separate activities—Interstate commerce—Exception.

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(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) Te…

RCW 82.38.100 Special fuel trip permits—Penalty—Fees.

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(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 vali…

RCW 82.38.110 Application for license—Federal certificate of registry—Investigation—Fee—Bond or security.

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(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 provid…

RCW 82.38.120 Issuance of license—Refusal, suspension, revocation.

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(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 part…

RCW 82.38.140 Fuel records—Reports—Inspection.

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(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 fue…

RCW 82.38.150 Periodic tax reports—Forms—Filing—Time extensions during state of emergency.

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(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 wh…

RCW 82.38.160 Computation and payment of tax—Remittance—Electronic funds transfer.

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(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. Thi…

RCW 82.38.170 Civil and statutory penalties and interest—Deficiency assessments.

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(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 deficie…

RCW 82.38.180 Refunds and credits.

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(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 …

RCW 82.38.183 Refund to aeronautics account.

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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 …

RCW 82.38.190 Claim of refund or credit.

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(1) Claims under RCW 82.38.180 must be filed with the department on forms prescribed by the department and must contain and be supported by such information and documentation as the department may require. Claims for refund of fuel tax must be for at least twenty dollars. (2) Any…

RCW 82.38.195 Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations.

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An application, report, notice, payment, or claim for credit or refund properly addressed and deposited in the United States mail is deemed filed or received on the date shown by the post office cancellation mark on the envelope. No penalty for delinquency attaches, nor is the st…

RCW 82.38.200 Suits for recovery of taxes illegally or erroneously collected.

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(1) No suit or proceeding shall be maintained in any court for the recovery of any amount alleged to have been overpaid under RCW 82.38.180 unless a claim for refund or credit has been duly filed pursuant to RCW 82.38.190. (2) Within ninety days after the mailing of the notice of…

RCW 82.38.205 Injunctions—Writs.

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No injunction or writ of mandate or other legal or equitable process may be issued in any suit, action, or proceeding in any court against this state or against any officer of the state to prevent or enjoin the collection under this chapter of any tax or any amount of tax require…

RCW 82.38.210 Tax lien—Filing.

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(1) If a person liable for payment of tax fails to pay the amount including any interest, penalty, or addition, together with costs accrued, there will be a lien in favor of the state upon all franchises, property, and rights to property, whether real or personal, belonging to or…

RCW 82.38.220 Delinquency—Notice to debtors—Transfer or disposition of property, credits, or debts prohibited—Lien—Answer.

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(1) If a person is delinquent in the payment of any obligation, the department may give notice of the amount of delinquency to persons having possession or control of credits, personal and real property belonging to the person, or owing debts to the person. Any person notified ma…

RCW 82.38.230 Delinquency—Seizure and sale of property—Notice—Distribution of excess.

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(1) If a person is delinquent in the payment of any obligation, and the delinquency continues after notice and demand for payment the department must collect the amount due. The department must seize any property subject to the lien of excise tax, penalty, and interest and sell i…

RCW 82.38.235 Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.

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When an assessment becomes final the department may file with the clerk of any county within the state a warrant in the amount of the assessment of taxes, penalties, interest and a filing fee under RCW 36.18.012(10). The warrant is a lien upon title to, and interest in all real a…

RCW 82.38.245 Bankruptcy proceedings—Notice.

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A licensee who files a petition for bankruptcy, or against whom a petition for bankruptcy is filed, must notify the department within ten days of the filing, including the name and location of the court in which the petition was filed. [ 2013 c 225 s 125; 1997 c 183 s 9.] Notes: …

RCW 82.38.255 Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties.

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A licensee who ceases to engage in business must notify the department in writing at the time of cessation. The notice must give the date of cessation and the name and address of any purchaser or transferee. The licensee must file a report and pay all taxes, interest, and penalti…

RCW 82.38.260 Administration and enforcement.

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(1) The department may prescribe, adopt, and enforce reasonable rules relating to administration and enforcement of this chapter. (2) The department or its authorized representative may examine the books, papers, records, and equipment of any person distributing, transporting, st…

RCW 82.38.270 Violations—Penalties.

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(1) It is unlawful for a person to: (a) Have dyed special fuel in the fuel supply tank of a vehicle that is licensed or required to be licensed for highway use or maintain dyed special fuel in bulk storage for highway use, unless the person maintains an uncanceled dyed special fu…

RCW 82.38.275 Investigatory power.

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The department may initiate and conduct investigations as may be reasonably necessary to establish the existence of any alleged violations of or noncompliance with the provisions of this chapter or any rules or regulations issued hereunder. For the purpose of any investigation or…

RCW 82.38.280 State preempts tax field.

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(1) The tax levied in this chapter is in lieu of any excise, privilege, or occupational tax upon the business of manufacturing, selling, or distributing fuel, and no city, town, county, township or other subdivision or municipal corporation of the state may levy or collect any ex…

RCW 82.38.290 Disposition of funds.

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(1) Unless directed otherwise in this section, all taxes, fees, assessments, civil and criminal penalties, interest, and proceeds from sales of forfeited property collected under this chapter must be deposited into the motor vehicle fund. (2) The penalty imposed in RCW 82.38.270(…

RCW 82.38.300 Judicial review and appeals.

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Judicial review and appeals shall be governed by the Administrative Procedure Act, chapter 34.05 RCW. [ 1971 ex.s. c 175 s 31.]

RCW 82.38.310 Agreement with tribe for fuel taxes.

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(1) The governor may enter into an agreement with any federally recognized Indian tribe located on a reservation within this state regarding fuel taxes included in the price of fuel delivered to a retail station wholly owned and operated by a tribe, tribal enterprise, or tribal m…

RCW 82.38.320 Bulk storage of special fuel by international fuel tax agreement licensee—Authorization to pay tax at time of filing tax return—Schedule—Report—Exemptions.

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(1) An international fuel tax agreement licensee who meets the qualifications in subsection (2) of this section may be given special authorization by the department to purchase special fuel delivered into bulk storage without payment of the fuel tax at the time the fuel is purcha…

RCW 82.38.360 Fuel tax evasion—Seizure and forfeiture.

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(1) The following are subject to seizure and forfeiture: (a) Fuel imported into this state by a person not licensed in this state in accordance with this chapter to import fuel; (b) Fuel blended or manufactured by a person not licensed in this state in accordance with this chapte…

RCW 82.38.365 Fuel tax evasion—Forfeiture procedure.

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In all cases of seizure of property made subject to forfeiture under this chapter, the state patrol must proceed as follows: (1) Forfeiture is deemed to have commenced by the seizure. (2) The state patrol must list and particularly describe in duplicate the conveyance seized. Aft…

RCW 82.38.370 Fuel tax evasion—Forfeited property.

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When property is forfeited under this chapter, the state patrol or the department may use the proceeds of the sale and all moneys forfeited for the payment of all proper expenses of any investigation leading to the seizure and of the proceedings for forfeiture and sale, including…

RCW 82.38.375 Fuel tax evasion—Return of seized property.

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(1) The state patrol and the department may return property seized and proceeds from the sale of fuel under this chapter when it is shown that there was no intention to violate this chapter. (2) When property is returned under this section, the state patrol and the department may…

RCW 82.38.380 Fuel tax evasion—Search and seizure.

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When the state patrol or the department has good reason to believe that fuel is being unlawfully imported, kept, sold, offered for sale, blended, or manufactured in violation of this chapter or rules adopted under it, the state patrol, or the department in consultation with the s…

RCW 82.38.385 Rules.

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The department and the state patrol must adopt rules necessary to implement RCW 82.38.360 through 82.38.380. [ 2013 c 225 s 136; 2003 c 358 s 12.] Notes: Effective date—2013 c 225: See note following RCW 82.38.010. Captions not law—2003 c 358: See note following RCW 82.38.270.…

RCW 82.38.390 Prorate and fuel tax discovery team.

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(1) The department shall establish a prorate and fuel tax discovery team to detect and investigate violations of this chapter along with violations of chapters 46.87 and 82.42 RCW. (2) Members of the prorate and fuel tax discovery team may be delegated authority to act as limited…

RCW 82.38.400 Reports exempt from public inspection and copying.

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(1) Reports submitted to the department under RCW 82.38.150 are personal information under RCW 42.56.230(4)(b) and are exempt from public inspection and copying. (2) This section does not: (a) Restrict the department from providing summary or aggregate data where the taxpayer's r…

RCW 82.38.410 Subpoenas.

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(1) The department or its duly authorized agent may apply for and obtain a superior court order approving and authorizing a subpoena in advance of its issuance. The application may be made in the county where the subpoenaed person resides or is found, or the county where the subp…

RCW 82.41.010 Purpose.

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It is the purpose of this chapter to simplify the confusing, unnecessarily duplicative, and burdensome motor fuel use tax licensing, reporting, and remittance requirements imposed on motor carriers involved in interstate commerce by authorizing the state of Washington to particip…