RCW 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 user; or
(f) International fuel tax agreement licensee.
(2) A person engaged in more than one activity for which a license is required must have a separate license classification for each activity; however, a fuel supplier is not required to obtain a separate license classification for fuel distributor or fuel blender.
(3) Fuel users operating motor vehicles in interstate commerce having two axles and a gross vehicle weight or registered gross vehicle weight not exceeding twenty-six thousand pounds are not required to be licensed. Fuel users operating motor vehicles in interstate commerce having two axles and a gross vehicle weight or registered gross vehicle weight exceeding twenty-six thousand pounds, or having three or more axles regardless of weight, or a combination of vehicles, when the combination exceeds twenty-six thousand pounds gross vehicle weight, must comply with the licensing and reporting requirements of this chapter. A copy of the license must be carried in each motor vehicle entering this state from another state or province.
[ 2013 c 225 § 112; 1998 c 176 § 61; 1995 c 20 § 13; 1994 c 262 § 23; 1993 c 54 § 6; 1991 c 339 § 6; 1990 c 250 § 84; 1986 c 29 § 2; 1979 c 40 § 5; 1971 ex.s. c 175 § 10.]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
Structure Revised Code of Washington
82.38.010 - Statement of purpose.
82.38.030 - Tax imposed—Rate—Incidence—Allocation of proceeds—Expiration of subsection.
82.38.031 - Tax imposed—Intent.
82.38.033 - Payment of tax by a nonlicensee.
82.38.050 - Tax liability on leased motor vehicles.
82.38.055 - Bonding requirements.
82.38.060 - Tax computation on mileage basis (as amended by 2013 c 23).
82.38.065 - Dyed special fuel use—Authorization, license required—Imposition of tax.
82.38.066 - Dyed special fuel—Requirements—Marking—Notice.
82.38.072 - Dyed special fuel—Penalties.
82.38.100 - Special fuel trip permits—Penalty—Fees.
82.38.120 - Issuance of license—Refusal.
82.38.140 - Fuel records—Reports—Inspection.
82.38.150 - Periodic tax reports—Forms—Filing—Time extensions during state of emergency.
82.38.160 - Computation and payment of tax—Remittance—Electronic funds transfer.
82.38.170 - Civil and statutory penalties and interest—Deficiency assessments.
82.38.180 - Refunds and credits.
82.38.183 - Refund to aeronautics account.
82.38.190 - Claim of refund or credit.
82.38.200 - Suits for recovery of taxes illegally or erroneously collected.
82.38.205 - Injunctions—Writs.
82.38.230 - Delinquency—Seizure and sale of property—Notice—Distribution of excess.
82.38.235 - Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.
82.38.245 - Bankruptcy proceedings—Notice.
82.38.260 - Administration and enforcement.
82.38.270 - Violations—Penalties.
82.38.275 - Investigatory power.
82.38.280 - State preempts tax field.
82.38.290 - Disposition of funds.
82.38.300 - Judicial review and appeals.
82.38.310 - Agreement with tribe for fuel taxes.
82.38.360 - Fuel tax evasion—Seizure and forfeiture.
82.38.365 - Fuel tax evasion—Forfeiture procedure.
82.38.370 - Fuel tax evasion—Forfeited property.
82.38.375 - Fuel tax evasion—Return of seized property.