| WAC 260 |
Oil
spill response and administration tax. |
| SOURCE |
DOCUMENT |
DETER. NO |
DATE OF ISSUE |
DESCRIPTION |
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| WAC: |
458-20-260 |
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07/26/2002 |
Oil spill response and
administration tax.Effective 8/26/02. |
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| RCW: | 82.23B |
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Oil Spill Response Tax |
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82.23B.040 |
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1992 |
Credit -- Crude oil or petroleum
exported or sold for export |
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82.23B.045 |
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1992 |
Refund or credit -- Petroleum
products used by consumers for nonfuel purpose or used in manufacture of
nonfuel item. |
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| ETA: |
NONE |
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| INDUSTRY GUIDES: |
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| SPECIAL
NOTICES: |
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| Subject
Title Reference: |
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| Oil Spill Tax |
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10/11/2012 |
Oil Spill Response Tax Re-Imposed |
| Petroleum Products |
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03/11/10 |
Petroleum Products Tax Suspension |
| Petroleum Products |
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5/27/09 |
Petroleum Products Tax Re-imposed |
| Oil Spill
Tax |
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10/1/09 |
Oil Spill Response Tax Suspension |
| Petroleum
Products |
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04/01/2004 |
Petroleum Products Tax Suspended |
| Petroleum
Products |
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04/10/2003 |
Petroleum Products Tax
Re-imposed |
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03/15/2007 |
Oil Spill Tax Rate Change |
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06/09/2000 |
Petroleum Products Tax Extended
to June 1, 2007 |
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| DIRECTIVE: |
NONE |
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| RPM: |
NONE |
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| WTD: |
17 WTD 121 |
97-093 |
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REVERSED IN DETERMINATION NO.
97-093ER, 17WTD188 (1998). |
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17 WTD 121 |
97-093 |
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OIL SPILL RESPONSE TAX --
INGREDIENT -- COKE -- SULFUR.Petroleum products that become ingredients of calcined coke are
eligible for credit against the oil spill response tax.Products used as ingredients of sulfur are
not eligible for the credit. |
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17 WTD 126 |
97-093ER |
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OIL SPILL RESPONSE TAX -- EXPORT
-- JET FUEL.Sellers of jet fuel must
establish that the fuel was actually sold for export.Certificates of export signed by the
purchaser who exported the fuel, documents the fact that the taxpayer sold
the petroleum product for export. |
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17 WTD 126 |
97-093ER |
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OIL SPILL RESPONSE TAX --
INGREDIENT -- COKE -- SULFUR.Gaseous
products used as ingredients of sulfur are not eligible for the credit. |
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24 WTD 36 |
03-0224E |
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OIL SPILL TAX – EXCHANGE
AGREEMENTS – DOCUMENTATION.A
Certificate of Previous Payment of the Oil Spill Tax can be used to provide
the information required under the statute for products received through an
exchange. |
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24 WTD 36 |
03-0224E |
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OIL SPILL TAX –PRESUMPTION OF
PREVIOUS TAXATION.The presumption in
Rule 260 that products loaded onto a vessel in Washington were previously
taxed can be rebutted by the Department’s showing, by a preponderance of the
evidence, the amount of crude oil or petroleum products that were not
previously taxed. |
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