Current through Register Vol. 24-06, March 15, 2024
(1)
Introduction. Under chapter 82.21 RCW (referred to in this rule as the "law"),
a hazardous substance tax is imposed upon the wholesale value of certain
substances and products, with specific credits and exemptions provided. The tax
is an excise tax upon the privilege of possessing hazardous substances in this
state.
Before July 1, 2019, the tax was imposed upon the wholesale
value of the hazardous substance. Starting July 1, 2019, the tax is imposed in
one of two ways:
Upon the wholesale value of certain hazardous substances
("value-based tax"); or
Upon the volume of certain hazardous substances ("volumetric
tax").
The volumetric tax applies to petroleum products that are
easily measured on a per barrel basis. The value-based tax applies to all other
hazardous substances, including petroleum products that are not easily measured
on a per barrel basis.
(a) Chapter
82.21 RCW defines certain specific substances as being hazardous and includes
other substances by reference to federal legislation governing such things. It
also provides authority to the director of the state department of ecology to
designate by rule any other substance or product as hazardous that could
present a threat to human health or the environment. (Chapter 173-342
WAC.)
(b) Chapter 82.21 RCW is
administered exclusively under this rule. The law relates exclusively to the
possession of hazardous substances and products. The law does not relate to
waste, releases or spills of any materials, cleanup, compensation, or liability
for such things, nor does tax liability under the law depend upon such factors.
The incidence or privilege that incurs tax liability is simply the possession
of the hazardous substance or product, whether or not such possession actually
causes any hazardous or dangerous circumstance.
(c) The hazardous substance tax is imposed
upon any possession of a hazardous substance or product in this state by any
person who is not expressly exempt of the tax. However, it is the intent of the
law that the economic burden of the tax should fall upon the first such
possession in this state. Therefore, the law provides that if the tax has not
been paid upon any hazardous substance or product the department of revenue may
collect the tax from any person who has had possession. The amount of tax paid
then constitutes a debt owed by the first person having had taxable possession
to the person who pays the tax.
(2) Definitions. For purposes of this rule
the following definitions apply.
(a) "Tax"
means the hazardous substance tax imposed under chapter 82.21 RCW.
(b) "Hazardous substance" means:
(i) Any substance that, on March 1, 2002, is
a hazardous substance under section 101(14) of the Federal Comprehensive
Environmental Response, Compensation and Liability Act of 1980 (CERCLA), 42
U.S.C. Sec. 9601(14), as amended by Public Law 99-499 on October 17, 1986,
except that hazardous substance does not include the following non-compound
metals when in solid form in a particle larger than one hundred micrometers
(0.004 inches) in diameter: Antimony, arsenic, beryllium, cadmium, chromium,
copper, lead, nickel, selenium, silver, thallium, or zinc. These substances
consist of chemicals and elements in their purest form. A CERCLA substance that
contains water is still considered pure. Combinations of CERCLA substances as
ingredients together with nonhazardous substances will not be taxable unless
the end product is specifically designated as a hazardous substance by the
department of ecology;
(ii)
Petroleum products (further defined below);
(iii) Pesticide products required to be
registered under section 136a of the Federal Insecticide, Fungicide and
Rodenticide Act (FIFRA), 7 U.S.C. Sec. 136 et seq., as amended by
Public
Law 104-170 on August 3, 1996; and
(iv) Anything else enumerated as a hazardous
substance in chapter 173-342 WAC by the department of
ecology.
(c) "Product(s)"
means any item(s) containing a combination of ingredients, some of which are
hazardous substances and some of which are not hazardous substances.
(d) "Petroleum product" means any plant
condensate, lubricating oil, crankcase motor oil, gasoline, aviation fuel,
kerosene, diesel motor fuel, benzol, fuel oil, residual fuel, asphalt base,
liquefied or liquefiable gases, such as butane, ethane and propane, and every
other product derived from the refining of crude oil, but the term does not
include crude oil. The term "derived from the refining of crude oil" as used
herein, means produced because of and during petroleum processing. "Petroleum
processing" includes all activities of a commercial or industrial nature
wherein labor or skill is applied, by hand or machinery, to crude oil or any
byproduct of crude oil so that as a result thereof a fuel or lubricant is
produced for sale or commercial or industrial use. "Fuel" includes all
combustible gases and liquids suitable for the generation of energy. The term
"derived from the refining of crude oil" does not mean petroleum products that
are manufactured from refined oil derivatives, such as petroleum jellies,
cleaning solvents, asphalt paving, etc. Such further manufactured products
become hazardous substances only when expressly so designated by the director
of the department of ecology in chapter 173-342 WAC.
(e) "Possession" means control of a hazardous
substance located within this state and includes both actual and constructive
possession.
(i) "Control" means the power to
sell or use a hazardous substance or to authorize the sale or use by
another.
(ii) "Actual possession"
occurs when the person with control has physical possession.
(iii) "Constructive possession" occurs when
the person with control does not have physical possession.
(f) "Previously taxed hazardous substance"
means a hazardous substance upon which the tax has been paid and which has not
been remanufactured or reprocessed in any manner.
(i) Remanufacturing or reprocessing does not
include the mere repackaging or recycling for beneficial reuse. Rather, these
terms embrace activities of a commercial or industrial nature involving the
application of skill or labor by hand or machinery so that as a result, a new
or different substance or product is produced.
(ii) "Recycling for beneficial reuse" means
the recapturing of any used substance or product, for the sole purpose of
extending the useful life of the original substance or product in its
previously taxed form, without adding any new, different, or additional
ingredient or component.
(iii)
Example: Used motor oil drained from a crankcase, filtered, and containerized
for reuse is not remanufactured or reprocessed. If the tax was paid on
possession of the oil before use, the used oil is a previously taxed
substance.
(iv) Possessions of used
hazardous substances by persons who merely operate recycling centers or
collection stations and who do not reprocess or remanufacture the used
substances are not taxable possessions.
(g) "Wholesale value" means the fair market
value determined by the wholesale selling price.
In cases where no sale has occurred, wholesale value means the
fair market wholesale value, determined as nearly as possible according to the
wholesale selling price at the place of use of similar substances of like
quality and character. In such cases the wholesale value shall be the "value of
the products" as determined under the alternate methods set forth in WAC
458-20-112.
Before July 1, 2019, the wholesale value was the tax measure or
base for all hazardous substances. Starting July 1, 2019, the wholesale value
is the tax measure or base for all hazardous substances other than petroleum
products that are easily measured on a per barrel basis.
(h) "Selling price" means consideration of
any kind expressed in terms of money paid or delivered by a buyer to a seller,
without any deductions for any costs whatsoever. Bona fide discounts actually
granted to a buyer result in reductions in the selling price rather than
deductions.
(i) "State," for
purposes of the credit provisions of the hazardous substance tax, means:
(i) The state of Washington.
(ii) States of the United States or any
political subdivisions of such other states.
(iii) The District of Columbia.
(iv) Territories and possessions of the
United States.
(v) Any foreign
country or political subdivision thereof.
(j) "Person" means any natural or artificial
person, including a business organization of any kind, and has the further
meaning defined in
RCW
82.04.030.
The term "natural person," for purposes of the tax exemption in
subsection (4)(b) of this rule regarding substances used for personal or
domestic purposes, means human beings in a private, as opposed to a business
sense.
(k) Except as
otherwise expressly defined in this rule, the definitions of terms provided in
chapters 82.04, 82.08, and 82.12 RCW apply equally for this rule. Other terms
not expressly defined in these chapters or this rule are to be given their
common and ordinary meanings.
(l)
"Barrel" means a container that holds forty-two gallons of a petroleum product,
as defined in this rule. Starting July 1, 2019, it is the tax measure or base
for petroleum products that are easily measured on a per barrel
basis.
(3) Tax rate and
measure. The tax is imposed upon the privilege of possessing a hazardous
substance in this state.
(a) For value-based
tax. The value-based tax rate is seven tenths of one percent (.007). The
value-based tax measure or base is the wholesale value of the substance, as
defined in this rule. Before July 1, 2019, the value-based tax applied to all
hazardous substances. Starting July 1, 2019, the value-based tax rate applies
to all hazardous substances other than petroleum products that are easily
measured on a per barrel basis.
(b)
For volumetric tax. Starting July 1, 2019, the volumetric tax rate is one
dollar and nine cents per barrel and applies to petroleum products that are
easily measured on a per barrel basis. Starting July 1, 2020, the volumetric
tax rate on petroleum products will be adjusted to reflect the percentage
change in the implicit price deflator for nonresidential structures as
published by the United States Department of Commerce, Bureau of Economic
Analysis for the most recent twelve-month period ending December 31st of the
prior year.
(c) The department of
revenue maintains lists of petroleum products that are easily measured, and
petroleum products that are not easily measured, on a per barrel basis, on its
website at dor.wa.gov. These lists are not exclusive. If additional petroleum
products are identified in the future, the department will add them to the
applicable list. Products added to the lists will be subject to hazardous
substance tax for all periods that the tax applies, even if the product was not
on a list at the time.
(4) Exemptions. The following are expressly
exempt from the tax:
(a) Any successive
possessions of any previously taxed hazardous substances are tax exempt.
(i) Any person who possesses a hazardous
substance that has been acquired from any other person who is registered with
the department of revenue and doing business in this state may take a written
statement certifying that the tax has been previously paid. Such certifications
must be taken in good faith and must be in the form provided in subsection (14)
of this rule. Blanket certifications may be taken, as appropriate, which must
be renewed at intervals not to exceed four years. These certifications may be
used for any single hazardous substance or any broad classification of
hazardous substances, e.g., "all chemicals."
(ii) In the absence of taking such
certifications, the person who possesses any hazardous substance must retain
proofs that it purchased or otherwise acquired the substance from a previous
possessor in this state. It is not necessary for subsequent possessors to
obtain certificates of previously taxed hazardous substances in order to
perfect their tax exemption. Documentation that establishes any evidence of
previous tax payment by another person will suffice. This includes invoices or
billings from in-state suppliers that reflect their payment of the tax or
simple bills of lading or delivery documents revealing an in-state source of
the hazardous substances.
(iii)
This exemption for taxes previously paid is available for any person in
successive possession of a taxed hazardous substance even though the previous
payment may have been satisfied by the use of credits or offsets available to
the previous person in possession.
(iv) Example. Company A brings a substance
into this state upon which it has paid a similar hazardous substance tax in
another state. Company A takes a credit against its Washington tax liability in
the amount of the other state's tax paid. It then sells the substance to
Company B, and provides Company B with a certificate of previously taxed
substance. Company B's possession is tax exempt even though Company A has not
directly paid Washington's tax but has used a credit against its Washington
liability.
(b) Any
possession of a hazardous substance by a natural person for use of a personal
or domestic nature, rather than a business nature, is tax exempt.
(i) This exemption extends to relatives, as
well as other natural persons who reside with the person possessing the
substance, and also to regular employees of that person who use the substance
for the benefit of that person.
(ii) This exemption does not extend to
possessions by any independent contractors hired by natural persons, which
contractors themselves provide the hazardous substance.
(iii) Examples: Possessions of spray
materials by an employee-gardener or soaps and cleaning solvents by an
employee-domestic servant, when such substances are provided by the natural
person for whose domestic benefit such things are used, are tax exempt. Also,
possessions of fuel by private persons for use in privately owned vehicles are
tax exempt.
(c) Any
possession of any hazardous substance, other than pesticides or petroleum
products, possessed by a retailer for making sales to consumers, in an amount
that is determined to be "minimal" by the department of ecology. That
department has determined that the term "minimal" means less than $1,000.00
worth of such hazardous substances measured by their wholesale value, possessed
during any calendar month.
(d)
Possessions of alumina or natural gas are tax exempt.
(e) Persons or activities that the state is
prohibited from taxing under the United States Constitution are tax exempt.
(i) This exemption extends to the U.S.
government, its agencies and instrumentalities, and to any possession the
taxation of which has been expressly reserved or preempted under the laws of
the United States.
(ii) The tax
will not apply with respect to any possession of any hazardous substance
purchased, extracted, produced or manufactured outside this state that is
shipped or delivered into this state until the interstate transportation of
such substance has finally ended in this state. Thus, out-of-state sellers or
producers need not pay the tax on substances shipped directly to customers in
this state. The customers must pay the tax upon their first possession unless
otherwise expressly exempt.
(iii)
Out-of-state sellers or producers will be subject to tax upon substances
shipped or delivered to warehouses or other in-state facilities owned, leased,
or otherwise controlled by them.
(iv) However, the tax will not apply with
respect to possessions of substances that are only temporarily stored or
possessed in this state in connection with through, interstate movement of the
substances from points of origin to points of destination both of which are
outside of this state.
(f) The former exemption for petroleum
products for export sale or use outside this state as fuel was effectively
repealed by I-97. There are no exemptions under the law for any possessions of
hazardous substances in this state simply because such substances may later be
sold or used outside this state.
(g) Any possession of an agricultural crop
protection product that is solely for use by a farmer or certified applicator
as an agricultural crop protection product and is warehoused in this state or
transported to or from this state is tax exempt, provided that the person
possessing the product does not use, manufacture, package for sale, or sell the
product in this state. The following definitions apply throughout this
subsection unless the context clearly requires otherwise.
(i) "Agricultural crop protection product"
means a chemical regulated under the Federal Insecticide, Fungicide, and
Rodenticide Act, 7 U.S.C. Sec. 136 as amended as of September 1, 2015, when
used to prevent, destroy, repel, mitigate, or control predators, diseases,
weeds, or other pests.
(ii)
"Certified applicator" has the same meaning as provided in
RCW
17.21.020.
(iii) "Farmer" has the same meaning as in
RCW
82.04.-213.
(iv) "Manufacturing" includes mixing or
combining agricultural crop protection products with other chemicals or other
agricultural crop protection products.
(v) "Package for sale" includes transferring
agricultural crop protection products from one container to another, including
the transfer of fumigants and other liquid or gaseous chemicals from one tank
to another.
(vi) "Use" has the same
meaning as in
RCW
82.12.010.
(5) Credits. There are three distinct kinds
of tax credits against liability that are available under the law.
(a) A credit may be taken by any manufacturer
or processor of a hazardous substance produced from ingredients or components
that are themselves hazardous substances, and upon which the hazardous
substance tax has been paid by the same person or is due for payment by the
same person.
(i) Example. A manufacturer
possesses hazardous chemicals that it combines to produce an acid which is also
designated as a hazardous substance or product. When it reports the tax upon
the wholesale value of the acid it may use a credit to offset the tax by the
amount of tax it has already paid or reported upon the hazardous chemical
ingredients or components. In this manner the intent of the law to tax
hazardous substances only once is fulfilled.
(ii) Under circumstances where the hazardous
ingredient and the hazardous end product are both possessed by the same person
during the same tax reporting period, the tax on the respective substances must
be computed and the former must be offset against the latter so that the tax
return reflects the tax liability after the credit adjustment.
(iii) This credit may be taken only by
manufacturers who have the first possession in this state of both the hazardous
ingredients and the hazardous end product.
(b) A credit may be taken in the amount of
the hazardous substance tax upon the value of fuel that is carried from this
state in the fuel tank of any airplane, ship, truck, or other vehicle.
(i) The credit may be claimed only for the
amount of tax reported or actually due to be paid on the fuel, not the amount
representing the value of the fuel.
(ii) The purpose of this credit is to exclude
from taxation any possessions of fuel that remains in the fuel tanks of any
carrier vehicles powered by such fuel when they leave this state, regardless of
where or from whom such fuel-in-tanks was acquired.
(iii) The nature of this credit is such that
it generally has application only for interstate and foreign private or common
carriers that carry fuel into this state and/or purchase fuel in this state.
The intent is that the tax will apply only to so much of such fuel as is
actually consumed by such carriers within this state.
(iv) In order to equitably and efficiently
administer this tax credit, any fuel that is brought into this state in carrier
vehicle fuel tanks must be accounted for separately from fuel that is purchased
in this state for use in such fuel tanks. Formulas approved by the department
of revenue for reporting the amount of fuel consumed in this state for purposes
of this tax or other excise tax purposes will satisfy the separate accounting
required under this subsection.
(v)
Fuel-in-tanks brought into this state must be fully reported for tax and then
the credit must be taken in the amount of such fuel that is taken back out of
this state. This is to be done on the same periodic excise tax return so that
the net effect is that the tax is actually paid only upon the portion of fuel
consumed here.
(vi) The credit for
fuel-in-tanks purchased in this state must be accounted for by using a
fuel-in-tanks credit certificate in substantially the following form:
Certificate of Credit for Fuel Carried from this State in
Fuel Tanks
I hereby certify that the petroleum products specified herein,
purchased by or transferred to the undersigned, from (name of seller or
transferor), are entitled to the credit for fuel that is carried from this
state in the fuel tank of any airplane, ship, truck, or other vehicle operated
by a private or common carrier in interstate or foreign commerce. I will become
liable for and pay the taxes due upon all or any part of such fuel that is not
so carried from this state. This certification is given with full knowledge of,
and subject to the legally prescribed penalties for fraud and tax
evasion.
Registration No....................................
(if applicable)
Type of Business ....................................
Firm Name ....................................
Business Address ....................................
Registered Name ....................................
(if different)
Tax Reporting Agent ....................................
(if applicable)
Authorized Signature
....................................
Title ....................................
Identity of Fuel ....................................
(kind and amount by volume)
Date: .......................
(vii) This certificate may be executed and
provided to any possessor of fuel in this state, throughout the chain of
distribution, with respect to fuel that ultimately will be sold and delivered
into any carrier's fuel tanks in this state. Thus, refiners or manufacturers
will take such certificates directly from carriers or from their wholesale
purchasers who will sell to such carriers. Similarly, fuel dealers and
distributors will take such certificates from carriers to whom they sell such
fuel. These certificates must be retained as a permanent part of such seller's
business records.
(viii) Persons
who execute and provide these credit certificates to their fuel suppliers must
retain suitable purchase and sales records as may be necessary to determine the
amount of tax for which such persons may be liable.
(ix) Blanket certificates may be used to
cover recurrent purchases of fuel by the same purchaser. Such blanket
certificates must be renewed every two years.
(c) A credit may be taken against the tax
owed in this state in the amount of any other state's hazardous substance tax
that has been paid by the same person measured by the wholesale value of the
same hazardous substance.
(i) In order for
this credit to apply, the other state's tax must be significantly similar to
Washington's tax in all its various respects. The taxable incident must be
possessing the substance; the tax purpose must be that the substance is
hazardous; and the tax measure must be stated in terms of the wholesale value
of the substance, without deductions for costs of doing business, such that the
other state's tax does not constitute an income tax or added value
tax.
(ii) This credit may be taken
for the amount of any other state's qualifying tax that has actually been paid
before Washington state's tax is incurred because the substance was previously
possessed by the same person in another taxing jurisdiction.
(iii) The amount of credit is limited to the
amount of tax paid in this state upon possession of the same hazardous
substance in this state. Also, the credit may not be applied against any tax
paid or owed in this state other than the hazardous substance tax imposed under
chapter 82.21 RCW.
(iv) Exchange
agreements under which hazardous substances or products possessed in this state
are exchanged through any accounts crediting system with like substances
possessed in other states do not qualify for this credit. The substance taxed
in another state, and for which this credit is sought, must be actually,
physically possessed in this state.
(v) Persons claiming this credit must
maintain records necessary to verify that the credit taking qualifications have
been met. Additional information regarding recordkeeping requirements is
provided in WAC
458-20-19301.
The department of revenue will publish an excise tax bulletin listing other
states' taxes that qualify for this credit.
(6) Newly defined hazardous substances. Under
chapter 82.21 RCW the director of the department of ecology may identify and
designate other substances or products as being hazardous substances for
purposes of the tax. The director of the department of ecology may also delete
substances or products previously designated as hazardous substances. Such
actions are done by amending chapter 173-342 WAC.
(a) The law allows the addition or deletion
of substances or products as hazardous substances by rule amendments, no more
often than twice in any calendar year.
(b) When such additions or deletions are
made, they do not take effect for tax purposes until the first day of the
following month that is at least thirty days after the effective date of rule
amendment by the department of ecology.
(i)
Example. The department of ecology amends chapter 173-342 WAC by adding a new
substance and the effective date of the amendment is June 15th. Possession of
the substance does not become taxable until August 1st.
(ii) The tax is owed by any person who has
possession of the newly designated hazardous substance upon the tax effective
date as explained herein. It is immaterial that the person in possession on
that date was not the first person in possession of the substance in this state
before it was designated as hazardous.
(7) Recurrent tax liability. It is the intent
of the law that all hazardous substances possessed in this state should incur
this tax liability only once unless they are expressly exempt. This is true of
hazardous ingredients of products as well as the manufactured end product
itself, if designated as a hazardous substance. The exemption
for previously taxed hazardous substances does not apply to "products" that
have been manufactured or remanufactured simply because an ingredient or
ingredients of that product may have already been taxed when possessed by the
manufacturer. Instead of an exemption, manufacturers in possession of both the
hazardous ingredient(s) and end product(s) should use the
credit provision explained at subsection (5)(a) of this rule.
(a) However, the term "product" is defined to
mean only an item or items that contain a combination of both hazardous
substance(s) and nonhazardous substance(s). The term does not include
combinations of only hazardous substances. Thus, possessions of substances
produced by combining other hazardous substances upon all of which the tax has
previously been paid will not again be taxable.
(b) When any hazardous substance(s) is first
produced during and because of any physical combination or chemical reaction
that occurs in a manufacturing or processing activity, the intermediate
possession of such substance(s) within the manufacturing or processing plant is
not considered a taxable possession if the substance(s) becomes a component or
ingredient of the product being manufactured or processed or is otherwise
consumed during the manufacturing or processing activity.
However, when any intermediate hazardous substance is first
produced during a manufacturing or processing activity and is withdrawn for
sale or transfer outside of the manufacturing or processing plant, a taxable
first possession occurs.
(c)
Concentrations or dilutions for shipment or storage. The mere addition or
withdrawal of water or other nonhazardous substances to or from hazardous
substances designated under CERCLA or FIFRA for the sole purpose of
transportation, storage, or the later manufacturing use of such substances does
not result in any new hazardous product.
(8) How and when to pay tax. The tax must be
reported on a special line of the combined excise tax return designated
"hazardous substances." It is due for payment together with the timely filing
of the return upon which it is reported, covering the tax reporting period
during which the hazardous substance(s) is first possessed within this state.
Any person who is not expressly exempt of the tax and who possesses any
hazardous substance in this state, without having proof that the tax has
previously been paid on that substance, must report and pay the tax.
(a) It may be that the person who purchases a
hazardous substance will not have billing information from which to determine
the wholesale value of the substance when the tax return for the period of
possession is due. In such cases the tax is due for payment no later than the
next regular reporting due date following the reporting period in which the
sub-stance(s) is first possessed.
(b) The taxable incident or event is the
possession of the substance. Tax is due for payment by the purchaser of any
hazardous substance whether or not the purchase price has been paid in part or
in full.
(c) Special provision for
manufacturers, refiners, and processors. Manufacturers, refiners, and
processors who possess hazardous substances are required to report the tax and
take any available exemptions and credits only at the time that such hazardous
substances are withdrawn from storage for purposes of their sale, transfer,
remanufacture, or consumption.
(9) How and when to claim credits. Credits
should be claimed and offset against tax liability reported on the same excise
tax return when possible. The tax return form provides a line for reporting tax
on hazardous substances and a line for taking credits as an offset against the
tax reported. It is not required that any documents or other evidences of
entitlement to credits be submitted with the report. Such proofs must be
retained in permanent records for the purpose of verification of credits
taken.
(10) Special provision for
consumer/first possessors. Under circumstances where the consumer is the first
person in possession of any nonexempt hazardous substance (e.g., substances
imported by the consumer), or where the consumer is the person who must pay the
tax upon substances previously possessed in this state (fuel purchased for
export in fuel tanks) the consumer's tax measure will be the wholesale value
determined as nearly as possible according to the wholesale selling price at
the place of use of similar substances of like quality and character.
(11) Hazardous substances or products on
consignment. Consignees who possess hazardous substances or products in this
state with the power to sell such things, in their own name or on behalf of a
disclosed or undisclosed consignor are liable for payment of the tax. The
exemption for previously taxed substances is available for such consignees only
if the consignors have paid the tax and the consignee has retained the
certification or other proof of previous tax payment referred to in subsection
(4)(a)(i) and (ii) of this rule. Possession of consigned hazardous substances
by a consignee does not constitute constructive possession by the
consignor.
(12) Hazardous
substances untraceable to source. Various circumstances may arise whereby a
person will possess hazardous substances in this state, some of which have been
previously taxed in this or other states and some of which may not. In such
cases formulary tax reporting may be used, only upon a special ruling by the
department of revenue.
Example. Fungible petroleum products from sources both within
and outside this state are commingled in common storage facilities. Formulary
reporting is appropriate based upon volume percentages reflecting the ratio of
in-state production to out-of-state production or other form of
acquisition.
(13)
Administrative provisions. The provisions of chapter 82.32 RCW regarding due
dates, reporting periods, tax return requirements, interest and penalties, tax
audits and limitations, disputes and appeals, and all such general
administrative provisions apply equally to the hazardous substance tax. Special
requested rulings covering unique circumstances generally will be issued within
sixty days from the date upon which complete information is provided to the
department of revenue.
(14)
Certification of previously taxed hazardous substance. Certification that the
hazardous substance tax has already been paid by a person previously in
possession of the substance(s) may be taken in substantially the following
form:
I hereby certify that this purchase -
.....................
all purchases of
(omit one)
........................... by .....................,
(identify substance(s) purchased) (name of purchaser)
who possesses registration no ............................
,
(buyer's number, if registered)
consists of the purchase of hazardous substance(s) or
product(s) upon which the hazardous substance tax has been paid in full by a
person previously in possession of the sub-stance(s) or product(s) in this
state. This certificate is given with full knowledge of, and subject to the
legally prescribed penalties for fraud and tax evasion, and with the full
knowledge and agreement that the undersigned hereby assumes any liability for
hazardous substance tax which has not been previously paid because of
possession of the hazardous sub-stance(s) or product(s) identified
herein.
......... The registered seller named below personally paid the
tax upon possession of the hazardous substances.
......... A person in possession of the hazardous substances
prior to the possession of the registered seller named below paid the
tax.
(Check the appropriate line.)
Name of registered seller .......... Registration
No..........
Firm name ..................... Address ................
Type of business
............................................
Authorized signature ............. Title
...................
Date ...................
Statutory Authority:
RCW
82.32.300. 89-16-091 (Order 89-12), §
458-20-252, filed 8/2/89, effective 9/2/89; 89-10-051 (Order 89-1), §
458-20-252, filed 5/2/89; 88-06-028 (Order 88-2), § 458-20-252, filed
2/26/88.