82.38.066 - Dyed special fuel -- Requirements -- Marking -- Notice. - Washington Statutes

Dyed special fuel — Requirements — Marking — Notice.

(1) Special fuel that is dyed satisfies the dyeing requirements of this chapter if it meets the dyeing requirements of the internal revenue service, including, but not limited to, requirements respecting type, dosage, and timing.

     (2) Marking must meet the marking requirements of the internal revenue service.

     (3) As required by the internal revenue service, notice is required with respect to dyed special fuel. A notice stating "DYED DIESEL FUEL, NONTAXABLE USE ONLY, PENALTY FOR TAXABLE USE" must be:

     (a) Provided by the terminal operator to a person who receives dyed special fuel at a terminal rack of that terminal operator;

     (b) Provided by a seller of dyed special fuel to its buyer if the special fuel is located outside the bulk transfer-terminal system and is not sold from a retail pump posted in accordance with the requirements of this subsection; or

     (c) Posted by a seller on a retail pump where it sells dyed special fuel for use by its buyer.

[1998 c 176 § 57.]