(1) For the purpose of
determining the amount of liability for the tax herein imposed,
and to periodically update license information, each licensee,
other than a special fuel distributor, an international fuel tax
agreement licensee, or a dyed special fuel user, shall file
monthly tax reports with the department, on forms prescribed by
the department.
(2) Dyed special fuel users whose estimated yearly tax
liability is two hundred fifty dollars or less, shall file a
report yearly, and dyed special fuel users whose estimated yearly
tax liability is more than two hundred fifty dollars, shall file
reports quarterly. Special fuel users licensed under the
international fuel tax agreement shall file reports quarterly.
Heating oil dealers subject to the pollution liability insurance
agency fee and reporting requirements shall remit pollution
liability insurance agency returns and any associated payment due
to the department annually.
(3) The department shall establish the reporting frequency
for each applicant at the time the special fuel license is
issued. If it becomes apparent that any licensee is not
reporting in accordance with the above schedule, the department
shall change the licensee's reporting frequency by giving thirty
days' notice to the licensee by mail to the licensee's address of
record. A report shall be filed with the department even though
no special fuel was used, or 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 are made under penalties of
perjury, which declaration shall have the same force and effect
as a verification of the report and is in lieu of such
verification. The report shall show such information as the
department may reasonably require for the proper administration
and enforcement of this chapter. A licensee shall file a tax
report on or before the twenty-fifth day of the next succeeding
calendar month following the period to which it relates.
(4) Subject to the written approval of the department, tax
reports may cover a period ending on a day other than the last
day of the calendar month. Taxpayers granted approval to file
reports in this manner will file such reports on or before the
twenty-fifth day following the end of the reporting period. No
change to this reporting period will be made without the written
authorization of the department.
(5) 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. Such reports shall be considered filed or received
on the date shown by the post office cancellation mark stamped
upon an envelope containing such report properly addressed to the
department, or on the date it was mailed if proof satisfactory to
the department is available to establish the date it was mailed.
(6) The department, if it deems it necessary in order to
insure payment of the tax imposed by this chapter, or to
facilitate the administration of this chapter, has the authority
to require the filing of reports and tax remittances at shorter
intervals than one month if, in its opinion, an existing bond has
become insufficient.
(7) 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 § 506; 2007 c 515 § 28; 1998 c 176 § 67; 1996 c 104 § 11; 1995 c 274 § 23; 1991 c 339 § 15; 1990 c 42 § 203; 1988 c 23 § 1; 1983 c 242 § 3; 1979 c 40 § 11; 1973 1st ex.s. c 156 § 6; 1971 ex.s. c 175 § 16.]
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.
Purpose -- Headings -- Severability -- Effective dates -- Application -- Implementation -- 1990 c 42: See notes following RCW 82.36.025.
Effective date -- 1988 c 23: "This act shall take effect January 1, 1989." [1988 c 23 § 2.]