(1) For the purpose of
determining the amount of liability for the tax imposed under
this chapter, and to periodically update license information,
each licensee, other than a motor vehicle fuel distributor or an
international fuel tax agreement licensee, shall file monthly tax
reports with the department, on a form prescribed by the
department. An international fuel tax licensee shall file
quarterly tax reports with the department, on a form prescribed
by the department.
(2) A report shall be filed with the department even though
no motor vehicle fuel tax is due for the reporting period. Each
tax report shall contain a declaration by the person making the
same, to the effect that the statements contained therein are
true and made under penalties of perjury, which declaration has
the same force and effect as a verification of the report and is
in lieu of the verification. The report shall show information
as the department may require for the proper administration and
enforcement of this chapter. Tax reports shall be filed on or
before the twenty-fifth day of the next succeeding calendar month
following the period to which the reports relate. If the final
filing date falls on a Saturday, Sunday, or legal holiday the
next secular or business day shall be the final filing date.
(3) The department, if it deems it necessary in order to
ensure payment of the tax imposed under this chapter, or to
facilitate the administration of this chapter, may require the
filing of reports and tax remittances at shorter intervals than
one month.
(4) During a state of emergency declared under RCW 43.06.010(12), the department, on its own motion or at the
request of any taxpayer affected by the emergency, may extend the
time for filing any report or the due date for tax remittances as
the department deems proper.
[2008 c 181 § 505; 2007 c 515 § 8; 1998 c 176 § 11.]
NOTES:
Part headings not law -- 2008 c 181: See note following RCW 43.06.220.
Severability -- Effective date -- 2007 c 515: See notes following RCW 82.36.010.