Section 308-72-880. Filing of refund claims for nonlicensees.

(1) How do I apply for a refund? Contact the department for a refund permit application and instructions.

(2) What time period can I file for a refund? You must file within thirteen months of the fuel purchase date. The department will use the postmark date to determine the thirteen-month time frame. We will not accept multiple refund claims for the same month. For example, if you have made a claim for purchases in June you cannot claim additional purchases for June on another claim form.

(3) What do I need to send with my refund claim? You must send in your fuel purchase invoices, schedules, and other documents listed on the refund claim form. If electronic invoices were issued, you must provide paper copies.

(4) How do I account for my inventory? Any fuel on hand, by physical measurement, at the end of the claim period should be reported as ending inventory. This figure should be reported as the beginning inventory on your next claim form.

(5) What does a licensed distributor send with their refund claim? Summary schedules must be provided and the department may request invoices.

(6) The following can sign a refund claim form:

(a) Individuals - Permit holder;

(b) Partnership - Any one of the partners;

(c) Business firm or corporation - Owner, corporate officer or other authorized agent.

(7) Can invoices have a different name than what is on the claim form? No.

(8) Can I request that my refund be assigned to another person? Yes, if we receive a letter stating whom you would like the claim assigned to.

(9) How long will it take until I receive my refund? Within thirty business days after we receive a properly completed claim.

(10) How long do I maintain my refund records? Keep them for five years after submitting your claim.

[Statutory Authority: RCW 82.36.435. WSR 09-07-076, § 308-72-880, filed 3/16/09, effective 4/16/09; WSR 01-22-072, § 308-72-880, filed 11/1/01, effective 12/2/01.]

RCW 82.36.435. WSR 09-07-076, § 308-72-880, filed 3/16/09, effective 4/16/09; WSR 01-22-072, § 308-72-880, filed 11/1/01, effective 12/2/01.