WAC 260 | Washington Department of Revenue

Revised Codes of Washington (RCW)
Document Reference	Description	Date of Issue	Status
82.23B
82.23B.040	Credit -- Crude oil or petroleum exported or sold for export
82.23B.045	Refund or credit -- Petroleum products used by consumers for nonfuel purpose or used in manufacture of nonfuel item.

Washington Administrative Codes (WAC)
Document Reference	Description	Date of Issue	Status
458-20-260	Oil spill response and administration tax.Effective 8/26/02.

Special Notices (SN)
Document Reference	Description	Date of Issue	Status
N/A	Petroleum Products Tax Suspended
N/A	Oil Spill Tax Expanded to Oil Transported by Rail
N/A	Oil Spill Tax Rate Change
N/A	Oil Spill tax Re-Imposed
N/A	Petroleum Products Tax Re-imposed
N/A	Oil Spill Response Tax Suspension
N/A	Petroleum Products Tax Suspension
N/A	Oil Spill Response Tax Re-Imposed
N/A	Petroleum Products Tax Re-imposed
N/A	Oil Spill Response Tax Suspended
N/A	Petroleum Products Tax re-imposed
N/A	Petroleum Products Tax Extended to June 1, 2007
N/A	Oil Spill Tax Expanded to Oil Transported by Rail

Washington Tax Decisions (WTD)
Document Reference	Description	Date of Issue	Status
17 WTD 121	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 121	REVERSED IN DETERMINATION NO. 97-093ER, 17WTD188 (1998).
17 WTD 126	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	OIL SPILL RESPONSE TAX -- INGREDIENT -- COKE -- SULFUR.Gaseous products used as ingredients of sulfur are not eligible for the credit.
24 WTD 36	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	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.