Wash. Admin. Code § 308-78-046 - Tax exempt losses
(1)
What
is acceptable proof of loss for a credit or refund of fuel tax paid?
(a) A notarized affidavit by a person having
actual knowledge of the circumstances of the loss, explaining the origin and
destination of the shipment, the circumstances surrounding the quantity of fuel
lost, fuel salvaged, disposition of the salvaged fuel, and procedures used in
the determination of the quantity of fuel lost; or
(b) A signed statement by a federal, state,
local or provincial official who has authority to investigate fuel loss;
and
(c) A bill of lading or other
shipping documents; and
(d) A
statement by the licensee establishing ownership of the fuel at time of
loss.
(2)
Are
deductions for losses from bulk storage allowed? Yes, aircraft fuel that
has been proven lost or destroyed prior to distribution from a licensee's bulk
storage facility outside of the bulk transfer terminal system may be considered
a tax exempt loss.
(3)
How
long do I retain my evidence substantiating my loss? Five years from
date of claim.
(4)
May I
claim a deduction from stolen fuel? No.
Notes
Statutory Authority: RCW 82.42.040. 09-07-077, § 308-78-046, filed 3/16/09, effective 4/16/09. Statutory Authority: RCW 82.42.100. 01-08-083, § 308-78-046, filed 4/4/01, effective 5/5/01.
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