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82.32.735 | Confidentiality and privacy—Certified service providers—Streamlined sales and use tax agreement. | (1) A fundamental precept of allowing the use of a certified service provider is to preserve the privacy of consumers by protecting their anonymity. With very limited exceptions, a certified service provider shall perform its tax calculation, remittance, and reporting functions without retaining the personally identifi... |
82.32.740 | Taxability matrix—Liability—Streamlined sales and use tax agreement. | (1) The department must complete a taxability matrix maintained by the member states of the agreement in downloadable format. The matrix contains terms defined in the agreement and the disclosure of the state's practices in the administration of sales and use taxes as required under section 335 of the agreement. The de... |
82.32.745 | Software certification by department—Classifications—Liability—Streamlined sales and use tax agreement. | (1) The department shall review software submitted to the governing board of the agreement for certification as a certified automated system under the terms of the agreement. The review shall include a determination of whether the software adequately classifies this state's product-based sales tax exemptions. Upon comp... |
82.32.750 | Purchaser liability—Penalty—Streamlined sales and use tax agreement. | (1) Purchasers are relieved from liability for tax, interest, and penalty for having failed to pay the correct amount of sales or use tax in any of the following circumstances: (a) A purchaser's seller or certified service provider relied on erroneous data provided by the department on tax rates, boundaries, taxing jur... |
82.32.762 | Remote seller nexus—Streamlined sales and use tax agreement or federal law conflict with state law. | (1) If the department determines that a change, taking effect after March 14, 2019, in the streamlined sales and use tax agreement or federal law creates a conflict with any provision of chapter 8, Laws of 2019, such conflicting provision or provisions of chapter 8, Laws of 2019, including any related provisions that w... |
82.32.765 | Local revitalization financing—Reporting requirements. | (1) A sponsoring local government receiving a project award under RCW 39.104.100 must provide a report to the department by March 1st of each year beginning March 1st after the project award has been approved. The report must contain the following information: (a) The amounts of local property tax allocation revenues r... |
82.32.770 | Sourcing compliance—Taxpayer relief—Collection and remittance errors. | (1) Notwithstanding any other provision in this chapter, no interest or penalties may be imposed on any taxpayer because of errors in collecting or remitting the correct amount of local sales or use tax arising out of changes in local sales and use tax sourcing rules implemented under RCW 82.14.490 and section 502, cha... |
82.32.780 | Reseller's permit—Taxpayer application. | (1)(a) Taxpayers seeking to obtain a new reseller permit or to renew or reinstate a reseller permit, other than taxpayers subject to the provisions of RCW 82.32.783 , must apply to the department in a form and manner prescribed by the department. The department must use its best efforts to rule on applications within s... |
82.32.783 | Reseller's permit—Contractor application. | (1)(a) Contractors seeking a new reseller permit or to renew or reinstate a reseller permit must apply to the department in a form and manner prescribed by the department. (b) As part of the application, the contractor must report the total combined dollar amount of all purchases of materials and labor during the prece... |
82.32.784 | Reseller's permit—Information required. | (1) Reseller permits issued by the department, as provided under RCW 82.32.780 and 82.32.783 , will be in a form prescribed by the department, which may include an electronic form. Reseller permits must contain the following information: (a) A unique identifying number assigned by the department; (b) The name and addre... |
82.32.785 | Reseller's permit—Voluntary electronic verification. | The department of revenue must, by January 1, 2011, develop a system, as resources permit, allowing sellers to voluntarily verify through electronic means whether their customers' reseller permits are valid.
[ 2010 c 112 s 5 ; 2009 c 563 s 203 .]
Retroactive application — 2010 c 112: See note following RCW 82.32.780 .
... |
82.32.787 | Reseller's permit—Request for copies. | A person must, upon request of the department, provide the department with paper or electronic copies of all reseller permits, or other documentation as authorized in RCW 82.04.470 , accepted by that person during the period specified by the department to substantiate wholesale sales. If, instead of the documentation s... |
82.32.790 | Tax incentives contingent upon semiconductor microchip fabrication facility siting and operation.(Contingent expiration date.) | (1)(a) RCW 82.04.426 , 82.04.448 , 82.08.965 , 82.08.970 , 82.12.965 , 82.12.970 , 84.36.645 , and 82.04.241 are contingent upon the siting and commercial operation of a significant semiconductor microchip fabrication facility in the state of Washington by January 1, 2034. (b) For the purposes of this section: (i) "Com... |
82.32.805 | Tax preferences—Expiration dates. | (1)(a) Except as otherwise provided in this section, every new tax preference expires on the first day of the calendar year that is subsequent to the calendar year that is ten years from the effective date of the tax preference. With respect to any new property tax exemption, the exemption does not apply to taxes levie... |
82.32.808 | Tax preferences—Performance statement requirement. | (1) As provided in this section, every bill enacting a new tax preference must include a tax preference performance statement, unless the legislation enacting the new tax preference contains an explicit exemption from the requirements of this section. (2) A tax preference performance statement must state the legislativ... |
82.32.850 | Significant commercial airplane manufacturing—Tax preference—Contingent effective date. | (1) Chapter 2, Laws of 2013 3rd sp. sess. takes effect contingent upon the siting of a significant commercial airplane manufacturing program in the state of Washington. If a significant commercial airplane manufacturing program is not sited in the state of Washington by June 30, 2017, chapter 2, Laws of 2013 3rd sp. se... |
82.32.860 | Liquefied natural gas—Estimated sales tax revenue.(Expires July 1, 2028.) | (1) By the last workday of the second and fourth calendar quarters, the state treasurer must transfer the amount specified in subsection (2) of this section from the general fund to the motor vehicle fund established under RCW 46.68.070 . The first transfer under this subsection must occur by December 31, 2017. (2) By ... |
82.32.865 | Nonresident vessel permit.(Effective until January 1, 2029.) | (1) A nonresident vessel owner that is not a natural person, or a nonresident vessel owner who intends to charter the vessel with a captain or crew as provided in RCW 88.02.620 (1)(b)(ii), must apply directly to the department for written approval to obtain a nonresident vessel permit under RCW 88.02.620 . The applicat... |
82.32.870 | Vapor products tax deposits. | (1) By October 15, 2020, and by each October 15th thereafter, the department must estimate any increase in state general fund revenue collections for the immediately preceding fiscal year resulting from the taxes imposed in chapter 445, Laws of 2019. The department must promptly notify the state treasurer of these esti... |
82.32.875 | Department of revenue—Recommendations to simplify tax compliance.(Effective January 1, 2026.) | The department must engage its business advisory council as well as a group of stakeholder taxpayers to recommend statutory and administrative changes to simplify tax compliance for taxpayers. The recommendations should include ways to simplify online filing, the development of guidance materials to ease taxpayer compl... |
82.32.900 | Work group created—Transition plan—Taxing liquefied natural gas used for marine vessel transportation. | (1) The department of licensing must convene a work group that includes, at a minimum, representatives from the department of transportation, the trucking industry, manufacturers of compressed natural gas and liquefied natural gas, and any other stakeholders as deemed necessary, for the following purposes: (a) To evalu... |
82.32A.002 | Short title. | This chapter shall be known and cited as "Washington taxpayers' rights and responsibilities."
[ 1991 c 142 s 1 .] |
82.32A.005 | Finding. | (1) The legislature finds that taxes are one of the most sensitive points of contact between citizens and their government, and that there is a delicate balance between revenue collection and taxpayers' rights and responsibilities. The rights, privacy, and property of Washington taxpayers should be protected adequately... |
82.32A.010 | Administration of chapter. | The department of revenue shall administer this chapter. The department of revenue shall adopt or amend rules as may be necessary to fully implement this chapter and the rights established under this chapter.
[ 1991 c 142 s 3 .] |
82.32A.020 | Rights. | The taxpayers of the state of Washington have: (1) The right to a written explanation of the basis for any tax deficiency assessment, interest, and penalties at the time the assessments are issued; (2) The right to rely on specific, official written advice and written tax reporting instructions from the department of r... |
82.32A.030 | Responsibilities. | To ensure consistent application of the revenue laws, taxpayers have certain responsibilities under chapter 82.32 RCW, including, but not limited to, the responsibility to: (1) Register with the department of revenue; (2) Know their tax reporting obligations, and when they are uncertain about their obligations, seek in... |
82.32A.040 | Taxpayer rights advocate. | The director of revenue shall appoint a taxpayer rights advocate. The advocate shall be responsible for directly assisting taxpayers and their representatives to assure their understanding and utilization of the policies, processes, and procedures available to them in the resolution of problems.
[ 1991 c 142 s 6 .] |
82.32A.050 | Taxpayer services program. | The department of revenue shall maintain a taxpayer services program consisting of, but not limited to: (1) Providing taxpayer assistance in the form of information, education, and instruction in person, by telephone, or by correspondence; (2) Conducting tax workshops at locations most conveniently accessible to the ma... |
82.33.010 | Economic and revenue forecast council—Oversight and approval of economic and revenue forecasts. | (1)(a) The economic and revenue forecast council is hereby created. The council shall consist of two individuals appointed by the governor, the state treasurer, and eight legislators, two of whom shall be appointed by the chairperson of each of the two largest political caucuses in the senate and house of representativ... |
82.33.015 | Transportation economic and revenue forecast council—Oversight and approval of transportation economic and revenue forecasts. | (1)(a) The transportation economic and revenue forecast council is hereby created. The council shall consist of the following members: (i) The director of the office of financial management; (ii) The director of the department of licensing; (iii) The state treasurer; (iv) The chair and ranking member of the house trans... |
82.33.020 | Economic, revenue, and transportation forecast supervisor—Economic and revenue forecasts—Transportation revenue forecast—Submittal of forecasts—Estimated tuition fees revenue. | (1) Four times each year the supervisor must prepare, subject to the approval of the economic and revenue forecast council under RCW 82.33.010 : (a) An official state economic and revenue forecast; (b) An unofficial state economic and revenue forecast based on optimistic economic and revenue projections; and (c) An uno... |
82.33.030 | Alternative economic and revenue forecasts to be provided at the request of the legislative evaluation and accountability program committee. | The administrator of the legislative evaluation and accountability program committee may request, and the supervisor shall provide, alternative economic and revenue forecasts based on assumptions specified by the administrator.
[ 1984 c 138 s 3 . Formerly RCW 82.01.125 .]
Legislative evaluation and accountability progr... |
82.33.040 | Economic and revenue forecast work group—Availability of information to group—Provision of technical support to economic and revenue forecast and transportation economic and revenue forecast councils—Meetings. | (1) To promote the free flow of information and to promote legislative input in the preparation of forecasts, immediate access to all information relating to economic and revenue forecasts shall be available to the economic and revenue forecast work group, hereby created. Revenue collection information shall be availab... |
82.33.050 | Employment growth forecast and general state revenue estimates. | The state economic and revenue forecast council shall perform the state employment growth forecast and general state revenue estimates required by Article VII, section 12.
[ 2007 c 484 s 3 .]
Contingent effective date — 2007 c 484 ss 2-8: See note following RCW 43.79.495 . |
82.33.060 | State budget outlook—Requirements. | (1) To facilitate compliance with, and subject to the terms of, RCW 43.88.055 and 43.88.030 , the state budget outlook work group shall prepare, subject to the approval of the economic and revenue forecast council under RCW 82.33.010 , an official state budget outlook for state revenues and expenditures for the general... |
82.33.070 | State budget outlook—Work group. | (1) To promote the free flow of information and to promote legislative input in the preparation of the state budget outlook, immediate access to all information relating to the state budget outlook shall be available to the state budget outlook work group, hereby created. The state budget outlook work group shall consi... |
82.33A.005 | Intent. | The citizens of Washington should enjoy a high quality of life, which requires a healthy state economy. To achieve this goal, the legislature recognizes that the state must be able to compete economically at a national and international level. It is critical to the economic well-being of the citizens of this state that... |
82.33A.010 | Council—Created—Selection of benchmarks—Access to agency information. | (1) The economic climate council is hereby created. (2) The council shall select a series of benchmarks that characterize the competitive environment of the state. The benchmarks should be indicators of the cost of doing business; the education and skills of the workforce; a sound infrastructure; and the quality of lif... |
82.34.010 | Definitions. | Unless a different meaning is plainly required by the context, the following words as hereinafter used in this chapter shall have the following meanings: (1) "Facility" shall mean an "air pollution control facility" or a "water pollution control facility" as herein defined: (a) "Air pollution control facility" includes... |
82.34.015 | Limitations on the issuance of certificates under RCW82.34.010(5) (b) and (c). | The department shall not issue a certificate under RCW 82.34.010 (5)(b) before July 1, 1985, or before the promulgation of specific requirements for such facility by the appropriate control agency, whichever is later. The department shall not issue a certificate under RCW 82.34.010 (5)(c) before July 1, 1985.
[ 1984 c ... |
82.34.020 | Application for certificate—Filing—Form—Contents. | An application for a certificate shall be filed with the department not later than November 30, 1981, and in such manner and in such form as may be prescribed by the department. The application shall contain estimated or actual costs, plans and specifications of the facility including all materials incorporated or to ... |
82.34.030 | Approval of application by control agency—Notice to department—Hearing—Appeal to state air pollution control board. | A certificate shall be issued by the department within thirty days after approval of the application by the appropriate control agency. Such approval shall be given when it is determined that the facility is designed and is operated or is intended to be operated primarily for the control, capture and removal of polluta... |
82.34.040 | Rules. | The department may adopt such rules as it deems necessary for the administration of this chapter subject to the provisions of RCW 34.05.310 through 34.05.395 . Such rules shall not abridge the authority of the appropriate control agency as provided in this chapter or any other law.
[ 1989 c 175 s 177 ; 1967 ex.s. c 139... |
82.34.050 | Original acquisition of facility exempt from sales and use taxes—Election to take tax credit in lieu of exemption. | (1) The original acquisition of a facility by the holder of a certificate shall be exempt from sales tax imposed by chapter 82.08 RCW and use tax imposed by chapter 82.12 RCW when the due date for payment of such taxes is subsequent to the effective date of the certificate: PROVIDED, That the exemption of this section ... |
82.34.060 | Application for final cost determination as to existing or new facility—Filing—Form—Contents—Approval—Determination of costs—Credits against taxes imposed by chapters82.04, 82.12,82.16RCW—Limitations. | (1) On and after July 30, 1967, an application for a determination of the cost of an existing or newly completed pollution control facility may be filed with the department in such manner and in such form as may be prescribed by the department. The application shall contain the final cost figures for the installation o... |
82.34.090 | Certified mail—Use of in sending certificates or notice of refusal to issue certificates. | The department shall send a certificate or supplement when issued, by certified mail to the applicant. Notice of the department's refusal to issue a certificate or supplement shall likewise be sent to the applicant by certified mail.
[ 1967 ex.s. c 139 s 9 .] |
82.34.100 | Revision of prior findings of appropriate control agency—Grounds for modification or revocation of certificate or supplement—Exemptions from revocation. | (1) The department of ecology, after notice to the department and the applicant and after affording the applicant an opportunity for a hearing, shall, on its own initiative or on complaint of the local or regional air pollution control agency in which an air pollution control facility is located, or is expected to be l... |
82.34.110 | Administrative and judicial review. | Administrative and judicial review of a decision of the control agency or the department shall be in accordance with the applicable provisions of chapters 34.05 , 43.21B, 82.03, and 82.32 RCW, as now or hereafter amended.
[ 1975 1st ex.s. c 158 s 2 ; 1967 ex.s. c 139 s 11 .]
Effective date — 1975 1st ex.s. c 158: See n... |
82.34.900 | Severability—1967 ex.s. c 139. | If any phrase, clause, subsection or section of this act shall be declared unconstitutional or invalid by any court of competent jurisdiction, it shall be conclusively presumed that the legislature would have enacted this act without the phrase, clause, subsection or section so held unconstitutional or invalid and the ... |
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.
[ 2013 c 225 s 101 ; 1979 c 40 s 1 ; 1971 ex.s. c 175 s 2 .]
Effective date — 2015 c 228; 2013 c 225: "Section 110, chapter 225, Laws of 2013 takes effect July 1, 2015. Sections 101 throu... |
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) ... |
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 re... |
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... |
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... |
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.
[ 2013 c 225 s 2... |
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 r... |
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... |
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 ... |
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... |
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 ... |
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 "DYE... |
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... |
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 ... |
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 munic... |
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 u... |
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 i... |
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... |
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... |
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... |
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 tw... |
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 impor... |
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 licens... |
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 mot... |
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 ... |
82.38.190 | Claim of refund or credit. | (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 amount determined to be refundable by t... |
82.38.195 | Date of mailing deemed date of filing or receipt—Timely mailing bars penalties and tolls statutory time limitations. | 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 statutory period deemed to have elapsed in... |
82.38.200 | Suits for recovery of taxes illegally or erroneously collected. | (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 the department's action upon a claim f... |
82.38.205 | Injunctions—Writs. | 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 required to be collected.
[ 2013 c 225 s 206 .]... |
82.38.210 | Tax lien—Filing. | (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 acquired, whether the property is emplo... |
82.38.220 | Delinquency—Notice to debtors—Transfer or disposition of property, credits, or debts prohibited—Lien—Answer. | (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 may not transfer or dispose of credits, pe... |
82.38.230 | Delinquency—Seizure and sale of property—Notice—Distribution of excess. | (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 it at public auction. Notice of sale and ... |
82.38.235 | Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment. | 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 and personal property of the person agai... |
82.38.245 | Bankruptcy proceedings—Notice. | 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 .]
Effective date — 2013 c 225: See note followi... |
82.38.255 | Discontinuance, sale, or transfer of business—Notice—Payment of taxes, interest, penalties. | 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 penalties owing.
[ 2013 c 225 s 203 .]
Effectiv... |
82.38.260 | Administration and enforcement. | (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, storing, or using fuel to determine whethe... |
82.38.270 | Violations—Penalties. | (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 fuel user license or is otherwise exempt u... |
82.38.275 | Investigatory power. | 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 proceeding under this chapter, the dire... |
82.38.280 | State preempts tax field. | (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 excise tax upon or measured by the sale, r... |
82.38.290 | Disposition of funds. | (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 (4)(b) must be deposited into the multim... |
82.38.300 | Judicial review and appeals. | Judicial review and appeals shall be governed by the Administrative Procedure Act, chapter 34.05 RCW.
[ 1971 ex.s. c 175 s 31 .] |
82.38.310 | Agreement with tribe for fuel taxes. | (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 member licensed by the tribe to operate a... |
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. | (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 purchased. The special authorization applies o... |
82.38.360 | Fuel tax evasion—Seizure and forfeiture. | (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 chapter to blend or manufacture fuel; (c) All ... |
82.38.365 | Fuel tax evasion—Forfeiture procedure. | 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. After the appropriate appeal period has exp... |
82.38.370 | Fuel tax evasion—Forfeited property. | 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 expenses of seizure, maintenance of cus... |
82.38.375 | Fuel tax evasion—Return of seized property. | (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 return the goods to the parties from wh... |
82.38.380 | Fuel tax evasion—Search and seizure. | 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 state patrol, may make an affidavit of th... |
82.38.385 | Rules. | 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 .]
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 . |
82.38.390 | Prorate and fuel tax discovery team. | (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 agents of the director and may exercise... |
82.38.400 | Reports exempt from public inspection and copying. | (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 right to privacy or an unfair competitiv... |
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