These rules create a Fuel Tax Discovery Team. They'll define the scope of records requests and other investigation requirements for fuel tax licensees. The rules reflect changes to dyed diesel penalties. They allow assessment based on storage capacity and add repeater penalties for violations within a 5-year period. The rules make several technical changes. They'll remove “informal hearing” for “Review by Department”. They'll also add an Appeals chapter under aircraft fuel WACs.

We're implementing E-Withhold procedures, changing the appeals procedure, establishing reinstatement procedures, adding escalated penalties, and developing fuel tax discovery and investigation procedures. These changes are required by HB 1964, which passed in the 2024 legislative session.