Section 308-72-800. Definitions.

(1) "Gasoline" means finished gasoline and gasoline blendstocks as defined in Code of Federal Regulations (C.F.R.) 48.481. Finished gasoline means all products (including gasohol) that are commonly or commercially known or sold as gasoline and are suitable for use as motor fuel. The product must have an octane rating of 75 or more.

(2) "Export" means to obtain motor vehicle fuel in this state for sale or distribution outside this state. To be considered an "export" and qualify for exemption from the motor vehicle fuel tax, motor vehicle fuel obtained outside the bulk transfer terminal system must be physically off-loaded in the destination state, province, or foreign country. The exporter must be licensed or registered, if required, in that state, province, or country of destination.

(3) "Motor vehicle fuel" means any product sold as gasoline and fuel ethanol. The blending of any products or chemicals with gasoline or any other inflammable liquid and the resultant product is sold or used for the propulsion of motor vehicles will be considered a motor vehicle fuel subject to the provisions of chapter 82.36 RCW.

(4) "Invoice" means any document, paper or electronic, evidencing the transfer of ownership of motor vehicle fuel.

(5) "Net gallons" a standard gallon unit of petroleum of 231 cubic inches at 60 degrees Fahrenheit (U.S. petroleum gallon).

(6) "Ethanol" means an anhydrous denatured aliphatic alcohol intended for gasoline blending.

[Statutory Authority: RCW 82.36.435. WSR 09-07-076, § 308-72-800, filed 3/16/09, effective 4/16/09; WSR 01-22-072, § 308-72-800, filed 11/1/01, effective 12/2/01.]

RCW 82.36.435. WSR 09-07-076, § 308-72-800, filed 3/16/09, effective 4/16/09; WSR 01-22-072, § 308-72-800, filed 11/1/01, effective 12/2/01.