Any person who has purchased special fuel on which tax has been paid may file a claim with the department for a refund of the tax for:

     (1) Taxes previously paid on special fuel used for purposes other than for the propulsion of motor vehicles upon the public highways in this state.

     (2) Taxes previously paid on special fuel exported for use outside of this state. Special fuel carried from this state in the fuel tank of a motor vehicle is deemed to be exported from this state. Special fuel distributed to a federally recognized Indian tribal reservation located within the state of Washington is not considered exported outside this state.

     (3) Tax, penalty, or interest erroneously or illegally collected or paid.

     (4) Taxes previously paid on all special fuel which is lost or destroyed, while the licensee shall be the owner thereof, through fire, lightning, flood, wind storm, or explosion.

     (5) Taxes previously paid on all special fuel of five hundred gallons or more which is lost or destroyed while the licensee shall be the owner thereof, through leakage or other casualty except evaporation, shrinkage, or unknown causes.

     (6) Taxes previously paid on special fuel that is inadvertently mixed with dyed special fuel.

     Recovery for such loss or destruction under either subsection (4), (5), or (6) of this section must be susceptible to positive proof thereby enabling the department to conduct such investigation and require such information as it may deem necessary. In the event that the department is not satisfied that the fuel was lost, destroyed, or contaminated as claimed because information or proof as required hereunder is not sufficient to substantiate the accuracy of the claim, it may deem such as sufficient cause to deny all right relating to the refund or credit for the excise tax paid on special fuel alleged to be lost or destroyed.

     No refund or claim for credit shall be approved by the department unless the gallons of special fuel claimed as nontaxable satisfy the conditions specifically set forth in this section and the nontaxable event or use occurred during the period covered by the refund claim. Refunds or claims for credit shall not be allowed for anticipated nontaxable use or events.

[2007 c 515 § 29; 1998 c 176 § 71; 1972 ex.s. c 138 § 4; 1971 ex.s. c 175 § 19.]

NOTES:

     Severability -- Effective date -- 2007 c 515: See notes following RCW 82.36.010.

     Effective date -- 1972 ex.s. c 138: See note following RCW 82.36.280.