Last Update: 6/9/16

Chapter 308-77 WAC

SPECIAL FUEL TAX RULES AND REGULATIONS

WAC Sections

Definitions.
Incidental use or exemptions.
Special fuel permits.
Cancellation, suspension, or revocation of fuel licenses.
Waiving of bond requirements.
Collateral requirements in lieu of surety bonds.
Payment due dates for fuel tax not paid by electronic funds.
Minimum payment or refund.
Invoices issued by licensees.
Appeals.
Mitigation of penalties and interest.
Filing of refund claims for nonlicensees.
Use tax for refunds.
Special rules and requirements for fuel tax refunds.
Invoice requirements for refund to nonlicensees and IFTA licensees.
Power take-off (PTO) use.
Unauthorized use of dyed diesel.
Records.
Tax computation in the absence of records.
On board computers or recording devices.
Refund records.
Tax exempt losses.
Natural gas, propane decal as evidence of payment of annual license fees.
Dishonored checks.