The agreement may require the department to perform audits of licensees, or persons required to be licensed, based in this state to determine whether motor fuel taxes to be collected under the agreement have been properly reported and paid to each state party to the agreement. The agreement may authorize other states to perform audits on licensees, or persons required to be licensed, based in their states on behalf of the state of Washington and forward the audit findings to the department. Such findings may be served upon the licensee or such other person in the same manner as audits performed by the department.

Washington Code 82.41.020

Department: means the department of licensing;

Washington Code 82.41.020

Licensee: means a motor carrier who has been issued a fuel tax license under a motor fuel tax agreement. See Washington Code 82.41.020

Motor fuel: means all combustible gases and liquids used for the generation of power for propulsion of motor vehicles;

Washington Code 82.41.020

person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080

State: means a state, territory, or possession of the United States, the District of Columbia, a foreign country, or a state or province of a foreign country;

Washington Code 82.41.020

The agreement shall not preclude the department from auditing the records of any person who has used motor fuels in this state. Any licensee or person required to be licensed from whom the department has requested records shall make the records available at the location designated by the department or may request the department to audit such records at that licensee’s or person’s place of business. If the place of business is located outside this state, the department may require the licensee or such other person to reimburse the department for authorized per diem and travel expenses.