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Revised Code of Washington (RCW) (Last Updated: August 9, 2016) |
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Title 82. EXCISE TAXES |
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Chapter 82.38. Fuel tax act. |
Section 82.38.360. Fuel tax evasion—Seizure and forfeiture.
Latest version.
- (1) The following are subject to seizure and forfeiture:(a) Fuel imported into this state by a person not licensed in this state in accordance with this chapter to import fuel;(b) Fuel blended or manufactured by a person not licensed in this state in accordance with this chapter to blend or manufacture fuel;(c) All conveyances used, or intended for use, to transport, or in any manner to facilitate the transportation, for the purpose of sale or receipt of property described in (a) and (b) of this subsection, except where the owner of the conveyance neither had knowledge of nor consented to the transportation of the fuel by an unlicensed importer, blender, or manufacturer of fuel.(2) Before seizing a common carrier conveyance, contract carrier conveyance, or a conveyance secured by a bona fide security interest where the secured party neither had knowledge of or consented to the unlawful act or omission, the state patrol or the department of licensing must give the common carrier, contract carrier, or secured party, or their representatives within twenty-four hours, a notice in writing served by mail or other means to cease transporting fuel for any person not licensed to import, blend, or manufacture fuel in this state.(3) Property subject to forfeiture under this chapter may be seized by the state patrol upon process issued by a superior court or district court having jurisdiction over the property. Seizure without process may be made if:(a) The seizure is incident to an arrest or a search under a search warrant or an administrative inspection; or(b) The state patrol has probable cause to believe the property was used or is intended to be used in violation of this chapter and exigent circumstances exist making procurement of a search warrant impracticable.