home home Find a law or rule home Tax Research Index home Research Index Files home Mri256-27702_files home Tax Research Index Tax Research Index
WAC 260 Oil spill response and administration tax.
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
       
WAC: 458-20-260   07/26/2002 Oil spill response and administration tax.Effective 8/26/02.
       
         
       
RCW: 82.23B     Oil Spill Response Tax
  82.23B.040   1992 Credit -- Crude oil or petroleum exported or sold for export
  82.23B.045   1992 Refund or credit -- Petroleum products used by consumers for nonfuel purpose or used in manufacture of nonfuel item.
         
       
ETA: NONE      
         
       
INDUSTRY GUIDES:      
         
       
SPECIAL NOTICES:      
Subject Title Reference:      
Oil Spill Tax 03/06/2013 Oil Spill Response Tax Suspended
Oil Spill Tax 10/11/2012 Oil Spill Response Tax Re-Imposed
Petroleum Products 03/11/10 Petroleum Products Tax Suspension
Petroleum Products   5/27/09 Petroleum Products Tax Re-imposed
Oil Spill Tax   10/1/09 Oil Spill Response Tax Suspension
Petroleum Products   04/01/2004 Petroleum Products Tax Suspended
Petroleum Products   04/10/2003 Petroleum Products Tax Re-imposed
    03/15/2007 Oil Spill Tax Rate Change
    06/09/2000 Petroleum Products Tax Extended to June 1, 2007
       
   
DIRECTIVE: NONE      
         
       
RPM: NONE      
         
       
WTD: 17 WTD 121 97-093   REVERSED IN DETERMINATION NO. 97-093ER, 17WTD188 (1998).
  17 WTD 121 97-093   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.
  17 WTD 126 97-093ER   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.
  17 WTD 126 97-093ER   OIL SPILL RESPONSE TAX -- INGREDIENT -- COKE -- SULFUR.Gaseous products used as ingredients of sulfur are not eligible for the credit.
  24 WTD 36 03-0224E   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.
  24 WTD 36 03-0224E   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.
       
OTHER: