2005 Washington Revised Code RCW 82.38.070: Credit for sales for which no consideration was received — Report — Adjustment.

A special fuel supplier is entitled to a credit of the tax paid over to the department on those sales of special fuel for which the supplier has received no consideration from or on behalf of the purchaser. The amount of the tax credit shall not exceed the amount of tax imposed by this chapter on such sales. If a credit has been granted under this section, any amounts collected for application against the accounts on which such a credit is based shall be reported on a subsequent return filed after such collection, and the amount of credit received by the supplier based upon the collected amount shall be returned to the department. In the event the credit has not been paid, the amount of the credit requested by the supplier shall be adjusted by the department to reflect the decrease in the amount on which the claim is based.

[1998 c 176 § 58; 1990 c 250 § 83; 1971 ex.s. c 175 § 8.]

Severability -- 1990 c 250: See note following RCW 46.16.301.