In this section

File a fuel tax refund claim

File a tribal refund claim

Set up a new unlicensed refund account as a service agent

Set up a new unlicensed refund account for individuals

Set up a new unlicensed refund account for businesses

This guide is for existing customers who have an unlicensed refund fuel tax account (either aircraft, motor, or special fuel) and want to file a refund claim with License Express.

Filing a refund involves reporting the following transactions about your aircraft, motor, and special fuel usage:

• Monthly fuel purchases
• Gallons used
• Equipment(s)

Here are the fuel types that you will be reporting your usage information about in this refund:

Fuel type	Description
Motor fuel	Any liquids commonly or commercially known, produced, exchanged, or sold as gasoline or defined as gasoline in statute. Ethanol and ethanol blends are included in this category.
Special fuel	Any liquids commonly or commercially known, produced, exchanged, sold, or used as fuel in diesel engines. Biodiesel, biodiesel blends, and renewable diesel are included in this category.
Dyed special fuel	Any special fuel product with red dye added to indicate that the fuel does not include federal or state fuel taxes.

Gather the required information

To file a fuel tax refund in your License Express account, you will need:

• Invoice/Receipts
• Equipment list
• IFTA PTO (if applicable)
• WA PTO (if applicable)
• Bill of Lading (if applicable)
• Boat/Vessel registration (if applicable)
• Tribe vessel registration and ID card (if applicable)
• Sale records (if applicable)
• Beginning and Ending inventory (if applicable)

You can enter invoice/receipt information directly into License Express, or you can use a tax return template (Excel spreadsheet) specific to your type of unlicensed refunds fuel tax account and upload this file as an attachment to License Express.

Submitting an unlicensed refund claim using a template

1. To use a template to submit your fuel tax return, choose a template based on the type of fuel tax account you have:

• Motor fuel: gas refund claim template
• Special fuel: diesel refund claim template
  • Special fuel: diesel refund claim template instructions
• Aircraft fuel: aviation gas and jet fuel refund claim template

2. When the template file downloads into your web browser, open it and save a copy so that you can enter the required information from your invoices/receipts. Make sure to save the template as xls or xlsx versions. Other excel versions will give an error when trying to upload the template.

Fuel tax rates

Fuel tax rate tables include the average cost of fuel and the various tax rates used for calculating refunds. These rates are updated in January and July of the current year. You must submit a separate claim for each period with a different rate. See current and previous fuel tax rate tables.

Records you must keep

Keep the following records on file for at least 5 years from the date you bought the fuel:

• All fuel receipts
• Documentation of all refundable and nonrefundable gallons of fuel used
• Documentation of the type of equipment used for refundable fuel (examples include boats, tractors, power saws, etc.)
• Fuel inventory readings in bulk storage
• Detailed fuel records for all withdrawals from bulk storage
• On-highway and off-highway mileage records for each licensed vehicle

Filing a fuel tax refund claim

Follow the steps below to help you file a fuel tax refund claim for your business or your individual account. These steps will guide you through motor, special, and aircraft fuel accounts.

Filing a fuel tax refund claim

Follow the steps below to help you file a fuel tax refund claim for your business or your individual account. These steps will guide you through motor, special, and aircraft fuel accounts.

At any time, you may choose the “Save Draft” button to save your progress and return to this filing process in the future.

1. From your License Express dashboard, within the “Account” screen for your motor, special, or aircraft unlicensed refund account, choose “File a New Refund Claim.”

2. Read over the “Introduction” screen to see what is required and what is needed to that specific account type. Different accounts will have a few different requirements. Choose the “Next” button.

3. Under “Period Information” screen, select the beginning period and ending period that you are wanting to claim from the dropdown menu. Choose the “Next” button.

4. Under the “Rate Selection” screen, indicate whether you would like to file as average or actual. Choose the “Next” button.

Note: Aircraft will not have this option.

5. At this stage, you can choose to “Import” your invoices and/or WA PTO from an excel file.

1. If “Yes,” an “Upload Return” button will appear. Choose the “Upload Return” button and select your refund claim template from your desktop. Choose the “Next” button.
2. If “No,” choose the “Next” button.

6. “Section A” is for the Washington tax-paid gallons. Complete the following sections (lines 1-5):

1. Beginning physical inventory (if applicable)
2. Gallons purchased
3. Gains (if applicable)
4. Ending physical inventory (if applicable)
5. Total gallons used will auto fill
6. Aircraft fuel accounts will have the same required fields. However, it must be filled out for both “Aviation Gas” and “Jet Fuel” and must also look different from motor and special fuel accounts.
7. Choose the “Next” button.

7. The “Section B” screen will depend on the account type you are requesting a refund for. Each account type will have a few different refund exemptions. Enter the gallons used for each exemption you are requesting a refund for:

1. Motor fuel will have exemption lines 6-22.
2. Special fuel will have exemption lines 6-28.
3. Aircraft fuel will have exemption lines 6-13.
4. Choose the “Next” button.

8. “Sections C and D” are for the non-refundable use of tax-paid gallons. Complete the following sections, if applicable:

1. Licensed vehicles
2. Unaccountable gain/loss
3. Other
   
   Note: Total non-refundable gallons and Section D will automatically be filled out.
4. Aircraft fuel accounts will have similar required fields. However, it must be filled out for both “Aviation Gas” and “Jet Fuel” and must also look different from motor and special fuel accounts.
5. Choose the “Next” button.

9. The next step depends on how you chose to file your refund claim in step 4.

1. If you filed as average, jump to step 10.
2. If you filed as actuals, jump to step 11.

Filed as average

10. On the “Invoices” screen, you must input all invoices separately under the “Invoice Details” section. Then attach all invoices/receipts under the “Invoice Attachments” section.

1. Motor and special fuel
2. Aircraft fuel will have an “Aviation Gas Invoices” tab and a “Jet Fuel Invoices” tab.
3. Choose the “Next” button. Jump to step 12.

Filed as actuals

11. On the “Actuals” tab, you will need to input all invoices separately under the “Actual Details” section. Then attach all invoices/receipts under the “Actual Attachments” section. If you have bulk fuel inventory, you must note it in the “Actual Details” section as well. Choose the “Next” button.

Continue the filing process

12. The following screen depends on what you requested a refund for:

1. Boating refunds will have the “Vessel Input” tab. Enter your boating information and/or attach your boat registration.
2. Export refunds will have the “Export” tab. Enter your export information and attach your export documents.
3. WA PTO and /or IFTA PTO refunds will have the PTO tab. Enter your PTO details for each vehicle on separate lines.
4. All other requests will have the “Equipment Input” tab. You will need to either attach your equipment list and/or list all equipment used under the “Equipment Details” section.
5. Choose the “Next” button.

13. The “Refund Calculation” tab will display next. Look over the calculation.

1. Motor and special fuel claims.
2. Aircraft fuel claims. Enter the following information:
   1. Preparer’s Name
   2. Preparer’s Telephone number
   3. Comments (if applicable)
   4. Check the certify box
   5. Choose the “Next” button and jump to step 16.

14. The “Refund Deductions” tab will display next. Look over the deductions then choose the “Next” button.

15. On the “Refund Summary” screen, enter the following information:

1. Preparer’s Name
2. Preparer’s Telephone number
3. Comments (if applicable)
4. Check the certification box
5. Choose the “Next” button

16. On the “Refund Options” screen, select how you would like to receive your refund:

1. If you’d like to receive a “Check,” choose the “Submit” button.
2. If you’d like to receive a “Direct Deposit,” enter your banking information then choose the "Submit” button.

17. On the “Confirmation” screen, you'll see a confirmation number. Keep this number for your records. You can either choose the “Continue” button to go back to your dashboard or the “Print” button to print your confirmation page.

After you file your fuel tax refund claim

We’ll verify the information you provided. We may contact you with questions at any time while we work to verify your information. Watch your email inbox or your mailbox, depending on the method of communication you choose.

If we don’t approve your refund, we’ll tell you why. You can try again once you have the correct information or documents.

This guide is for existing customers who have a tribal refund account through License Express and want to file for a refund.

Gather the required information

To file a tribal refund claim in License Express, you’ll need electronic copies of invoices for all fuel you purchased during the filing period.

You must submit an invoice or receipt for each time you purchased fuel that qualifies for a tax refund. To create an electronic copy, you can take a photo of the invoice or scan it.

In addition to uploading copies of the invoices, you’ll need to submit the following information for each:

• Type of fuel you purchased: motor or special
•  An invoice number
• A date for the invoice
• The number of gallons you used that have invoices
• Station location

You can provide this information by entering it into a spreadsheet (for example, an Excel file) and then importing that file, or you can enter it manually in License Express.

File a tribal refund claim

Follow the steps below to file a tribal refund claim.

At any time, you may choose the “Save Draft” button to save your progress and continue later.

1. On the “Summary” page, find the “Account” section. Then choose “View Returns.”

2. Under “Returns” choose “File Now.”

3. Read the information under the “File Your Tribal Refund Return” heading. Then choose the “Next” button.

4. In the “Invoice Count” section, don’t check the box next to “Only reporting government fuel purchases.”

5. Under the “Invoice Import” heading, indicate whether want to import your invoices from an Excel file:

1. Choose the “Yes” option if you want to import your invoices. Go to step 6.
2. Choose the “No” option if you don’t want to import your invoices. Skip to step 11.

6. If you chose to upload your invoices, choose the “Upload Invoices” button.

7. In the popup box, under “Select a file to import,” choose the “Choose File” button.

8. From your computer, select the Excel file with your invoice information. Note: License Express will only accept invoices that use our tribal refund template.

9. Choose the “OK” button.

10. In the table under “Invoices,” make sure the information you uploaded from your Excel file is correct. Then skip to step 12.

11. If you chose not to upload your invoices, in the table under “Invoices,” enter the following information for each time you purchased fuel:

1. Choose either the “Motor Fuel” option or the “Special Fuel” option.
2. In the “Invoice Number” column, enter the invoice number for this fuel purchase. You can find this number on the invoice.
3. In the “Invoice Date” column, enter the date you purchased this fuel.
4. In the “Invoice Gallons” column, enter how many gallons of fuel you purchased.
5. In the “Station Location” column, enter the name of the station where you purchased this fuel.
6. Repeat steps 11.1 to 11.5 for each invoice. When you’re finished, choose the “Next” button.

12. Remember, don’t check the box next to “Only reporting government fuel purchases.”

13. Choose the “Next” button.

14. Under the “Agreement” heading, provide the following information:

1. In the “Motor Fuel” column, for “Total Invoice Gallons,” enter the gallons of motor fuel you invoiced for the filing period.
2. In the “Motor Fuel” column, for “Fuel Purchased for Government Vehicles,” make sure “Fuel Purchased for Government Vehicles” is 0.
3. In the “Special Fuel” column, for “Total Invoice Gallons,” enter the gallons of special fuel you invoiced for the filing period.
4. In the “Special Fuel” column, make sure “Fuel Purchased for Government Vehicles” is 0.

15. Choose the “Next” button.

16. Under the “Attachments” heading, you’ll upload electronic copies of all your invoices for the fuel you purchased:

1. To attach an invoice, choose “Choose File or Drop Here.”
2. From your computer, select the file you want to upload.
   
   If you uploaded an incorrect file and need to replace it, choose the “X” icon next to the cloud icon to delete it. Then repeat steps 16 and 16b.
    
3. In the “Attachment Type” column, enter a description of this file. For example, you could enter “Invoice 1.”
4. Repeat steps 16.1 to 16.3 until you have uploaded invoices for all gallons of fuel you purchased. Then choose the “Next” button.

17. Above “Total Due,” you can see the total amount of your tribal refund.

18. Under “How would you like to receive your refund?,” indicate how you want to receive your refund:

1. Choose the “Check” option if you want us to mail your refund as a check. Then choose the “Submit” button and skip to step 21.
2. Choose the “Direct Deposit” option if you want us to send your refund to a bank account. Then choose the “Submit” button and go to step 19.

19. Under the “New Refund Bank Account” heading, provide the following information:

1. Indicate your bank account type. Choose the “Checking” option to deposit your refund into a checking account. Choose the “Savings” option to deposit your refund into a savings account.
2. Enter your bank routing number.
3. Enter your bank account number.
4. Enter your bank account number again.
   
   Optional: If you’d like License Express to save this information for the future, check the box next to “Save this bank information as my default refund destination for this account.”

20. Choose the “Submit” button.

21. On the “Confirmation” screen, you'll see a confirmation number. Keep this number for your records.

You can either choose the “Continue” button to go back to your dashboard or the “Print” button to print your confirmation page.

After you file your tribal refund claim

We’ll verify the information you provided. We may contact you with questions at any time while verifying your information. Watch your email inbox or your mailbox, depending on the method of communication you chose.

If we need changes, we’ll tell you why. You can try again once you have the correct information or documents.

This guide is for customers who have an unlicensed refund account registered in License Express and want to add a new unlicensed refund account to their License Express account.

These customers may be sole proprietors, businesses, trust, or government agencies.

In License Express, you can apply for 3 different fuel tax refund accounts, depending on the type of fuel(s) your organization uses:

• Unlicensed Refund for Aircraft Fuel (jet fuel/aviation gasoline)
• Unlicensed Refund for Motor Fuel (gasoline)
• Unlicensed Refund for Special Fuel (diesel)

Setting up a new unlicensed refund account enables you to request a refund of fuel tax from us. You can qualify for a fuel tax refund if your use of fuel is exempt from taxes. For example, if you used aircraft fuel for agricultural spraying, or if you used motor fuel for a boat. For some exemptions, you will need to provide additional information or documentation.

Gather the required information

To set up a new unlicensed refund account in License Express, you will need information and documentation that depends on:

• Which type of fuel will you be using
• Whether you’re setting up an account for an individual or organization
• Whether or not your account will be set up or managed by a service agent

The following tables can help you make sure you have gathered what you need to begin:

Fuel tax account setup: types and documents

If you use this fuel:	You will set up this fuel tax refund account:	You will need electronic copies of these documents:
Jet fuel/Aviation gasoline	Unlicensed Refund for Aircraft Fuel	Required only if fuel was used in air carriers or supplemental air carriers: Certificate of public convenience and necessity Documentation of flight trips and schedules
Gasoline	Unlicensed Refund for Motor Fuel	Required only if fuel was used for special transportation needs: Copy of registration with Washington Utilities and Transportation Commission (WUTC)
Diesel	Unlicensed Refund for Special Fuel	Required only if the fuel used was biodiesel that was rebranded to dyed biodiesel: Documentation of mechanical injectors Required only if fuel was used for special transportation needs or as part of the urban passenger transportation system: Copy of registration with Washington Utilities and Transportation Commission (WUTC)

Accounts for individuals vs. organizations

If you’re setting up an account for a(n):	You will need this information/documentation:
Individual	Your physical and mailing addresses All claimants' names if you’re opening a joint account
Business, trust, or government agency	The name of your organization Your organization’s physical and mailing addresses Business type if your organization is a business or trust: Corporation General partnership Limited liability company Limited liability partnership Limited partnership Nonprofit corporation Sole proprietorship Business type if your organization is a government agency: County agency Federal agency Municipality State agency Your organization’s unified business ID (UBI) for Washington state Your organization’s Federal Employer Identification Number (FEIN)

If you are setting up an account for yourself and appointing a service agent, or if you are registering on behalf of someone else as a service agent, you’ll also need:

• The service agent’s Federal Employer Identification Number (EIN) or Social Security number (SSN)—whichever they use when they pay their federal taxes.
• The service agent’s contact information.
• An electronic copy of a signed and notarized power of attorney (POA) assignment form that authorizes the service agent to manage your account.

Set up a new unlicensed refund account as a service agent

Follow the steps below to set up a new fuel tax refund account for aircraft, motor, and special fuel on behalf of a business, government agency, or sole proprietorship.

At any time, you may choose the “Save Draft” button to save your progress and return to this registration process in the future. Alternatively, if you decide you do not want to open a new fuel tax account, you may choose the “Delete Account” button to exit the registration process.

1. Once you are logged into License Express, on the homepage screen of your account, choose the hyperlink with your name.

Note: If you just created a License Express web logon and have no accounts linked to your profile, your home page will look like the screenshot in step 2. Please jump to step 20.

2. Under the “Prorate and Fuel Tax Services” section, choose “Request access to a Prorate and Fuel Tax related account.”

3. Under the “Unlicensed Fuel Tax Refund” section, choose “Apply for a new unlicensed fuel tax refund account.”

4. On the “Introduction” screen, review the information to see what is required and choose the “Next” button.

5. On the “Address” screen, it will ask “Is the account address the same as the customer address?”

1. If “Yes,” choose the “Next” button.
2. If “No,” enter the correct address for Physical, Mailing, and/or Location of Records. Then choose the “Next” button.

6. On the “Contact” screen, you can add extra contacts if they are different from the customer account.

1. If no contact is needed, choose the “Next” button.
2. If a contact is needed, choose “Add a Record” to add more contacts. Enter the following info:
   1. Contact Type
   2. Name
   3. Email
   4. Country
   5. Phone Type
   6. Phone Number

Then choose the “Next” button.

7. On the “Account Information” screen, there will be a dropdown menu for “Account Type.”

1. Choose the account type from the dropdown menu:
   1. “Unlicensed Refund Aircraft” skip to step 8.
   2. “Unlicensed Refund Motor” skip to step 12.
   3. “Unlicensed Refund Special” skip to step 16.

Once you choose the account type, some exemptions will display for you to choose from.

Note: Different exemptions will display depending on the account type you chose.

8. If you selected “Unlicensed Refund Aircraft:”

1. Check all the exemptions that you request a refund for.
2. Check the certify box under the “Signature” section.
3. Choose the “Next” button.

9. What you do next depends on what you selected a refund for:

1. If you selected “Agricultural spraying,” the “Aircraft Attributes” screen displays next. This section will ask if you operate from a private airfield and if you have bulk storage. Once you have chosen your answers, choose the “Next” button.
2. If you selected “Air Carrier or Supplemental air carrier,” the “Aircraft Attributes” screen displays next. This section will ask you to upload documents for “Certificate of public convenience and necessity” and “Documentation of flight trips and schedules.” Once you have uploaded your documents, choose the “Next” button.
3. If you selected “Emergency medical air transport” or “Export” or “other,” the “Service Agent” screen displays next. This section will ask you if you are completing this request on behalf of someone else. Once you have chosen your answer, choose the “Next” button.

10. On the “Service Agent Detail” screen, you will need to enter the following information for your service agent business. This section will have the following for the service agent:

1. Id Type
2. ID
3. Power of Attorney form will need to be attached
4. Effective From Date
5. Email
6. Country
7. Phone Type
8. Phone Number
9. Physical Address

Choose the “Next” button.

11. On the “Review Account Information” screen, verify that you had made all the correct selections. Choose the “Submit” button.

12. If you selected “Unlicensed Refund Motor:”

1. Check all the exemptions that you request a refund for.
2. Check the certify box under the “Signature” section.
3. Choose the “Next” button.

13. What you do next depends on what you selected a refund for:

1. If you selected “Boating rental/sales” and/or “Equipment rentals/sales,” the “Motor Fuel Attributes” screen displays next. This section will ask if you rent or sell boats. Once you have chosen your answers, choose the “Next” button.
2. If you selected “Motor Fuel used in aircraft,” the “Motor Fuel Attributes” screen displays next. This section will ask if you operate from a private airfield and if you have bulk storage. Once you have chosen your answers, choose the “Next” button.
3. If you selected “Special transportation needs,” the “Motor Fuel Attributes” screen displays next. This section will ask you to upload a document for “Copy of registration with WUTC.” Once you have uploaded your document, choose the “Next” button.
4. If you selected any of the other options, the “Service Agent” screen displays next. This section will ask you if you are completing this request on behalf of someone else and if you would like to appoint one. Once you have chosen your answer, choose the “Next” button.

14. On the “Service Agent Detail” screen, you will need to enter the following information for your service agent business. This section will have the following for the service agent:

1. Id Type
2. ID
3. Power of Attorney form will need to be attached
4. Effective From Date
5. Email
6. Country
7. Phone Type
8. Phone Number
9. Physical Address

Choose the “Next” button.

15. On the “Review Account Information” screen, verify that you made all the correct selections. Choose the “Submit” button.

16. If you selected “Unlicensed Refund Special:”

1. Check all the exemptions that you request a refund for.
2. Check the certify box under the “Signature” section.
3. Choose the “Next” button.

17. What you do next depends on what you selected a refund for:

1. If you selected “Biodiesel rebranded to dyed biodiesel,” the “Special Fuel Attributes” screen displays next. This section will ask you to upload a document for “mechanical injector”. Once you have uploaded your document, choose the “Next” button.
2. If you selected “Equipment rentals/sales,” the “Special Fuel Attributes” screen displays next. This section will ask if you rent or sell boats. Once you have chosen your answers, choose the “Next” button.
3. If you selected “Special transportation needs” and/or “Urban passenger transportation system,” the “Special Fuel Attributes” screen displays next. This section will ask you to upload a document for “Copy of registration with WUTC.” Once you have uploaded your document, choose the “Next” button.
4. If you selected any of the other options, the “Service Agent” screen displays next. This section will ask you if you are completing this request on behalf of someone else and if you would like to appoint one. Once you have chosen your answer, choose the “Next” button.

18. On the “Service Agent Detail” screen, you will need to enter the following information for your service agent business. This section will have the following for the service agent:

1. Id Type
2. ID
3. Power of Attorney form will need to be attached
4. Effective From Date
5. Email
6. Country
7. Phone Type
8. Phone Number
9. Physical Address

Choose the “Next” button.

19. On the “Review Account Information” screen, verify that you made all the correct selections. Choose the “Submit” button.

Follow these steps if you do not have any established accounts attached to your web logon.

20. Once you are logged into License Express, on the homepage screen of your account, under the “Prorate and Fuel Tax Services” section, choose “Request access to a Prorate and Fuel Tax related account.”

21. On the “On Behalf Of” tab, it will ask “Are you completing this request as a Service Agent or on behalf of someone else?” After selecting your answer, choose the “Next” button.

22. On the “Introduction” tab, review the information and gather all required documents. Choose the “Next” button.

23. The “Service Agent Registration” tab will ask what you are registering as. On the dropdown menu the following options display:

1. Business
2. Government
3. Individual

24. Once you make a selection, a new section will appear asking what your company is registered as. The dropdown menu will have the following options:

1. Corporation
2. General Partnership
3. Limited Liability Company
4. Limited Liability Partnership
5. Limited Partnership
6. Nonprofit Corporation

25. Once you make a selection, a new section will appear asking “What are your business names?” Enter the legal name and DBA, if applicable. Choose the “Next” button.

26. On the “Customer IDs” tab, you will need to enter the following for your Service Agent business:

1. FEIN
2. UBI
   1. If there is no UBI in WA state or you have one pending, check the appropriate box.

27. The “Addresses” tab will have you enter your physical address for your Service Agent business. It will also ask if your mailing or records address are different from the physical address. Make the appropriate changes then choose the “Next” button.

28. On the “Mailing Preference” tab, it will ask if you would like to receive mail by “Paper” or “Electronic.” Make your selection and choose the “Next” button.

29. On the “Contacts” tab, choose the “Add a Record” hyperlink.

30. You will need to enter the following information:

1. Contact Type
2. Name
3. Email
4. Country
5. Phone Type
6. Phone Number

Once entered, you can click “Add a Record” to add more records. If you don’t have any more records to add, choose the “Next” button.

31. Now you are on the screen for the “Customer Registration.” The “Customer Information” tab will ask what your customer is registering as. Under “I am registering as a...” the dropdown menu will have the following options:

1. Business
2. Government
3. Individual

32. Once you make a selection, a new section will appear asking what your customer’s company is registered as. The dropdown menu will have the following options:

1. Corporation
2. General Partnership
3. Limited Liability Company
4. Limited Liability Partnership
5. Limited Partnership
6. Nonprofit Corporation

33. Once you make a selection, a new section will appear asking “What are your business names?” Enter the legal name and DBA, if applicable to your customer. Choose the “Next” button.

34. On the “Customer IDs” tab, you will need to enter the following information for your customer:

1. FEIN
2. UBI
   1. If there is no UBI in WA state or you have one pending, check the appropriate box.

35. The “Addresses” tab will have you enter your physical address for your customer. It will also ask if your mailing or records address are different from the physical address. Make the appropriate changes then choose the “Next” button.

36. On the “Mailing Preference” tab, it will ask if you would like to receive mail by “Paper” or “Electronic.” Make your selection for your customer and choose the “Next” button.

37. On the “Contacts” tab, choose the “Add a Record” hyperlink.

38. You will need to enter the following information:

1. Contact Type
2. Name
3. Email
4. Country
5. Phone Type
6. Phone Number

Once entered, you can click “Add a Record” to add more records. If you have no more records to add, choose the “Next” button.

39. Now you are on the screen to “Register for a PRFT account” for your customer. Choose “Yes.”

40. Once you make your selection for an unlicensed refund account, choose the “Next” button.

41. In the “Introduction” tab, you can review when to submit this request or what you will need. Choose the “Next” button.

42. Under “Address,” indicate whether the fuel tax refund account’s set of addresses (the physical address, mailing address, and the location of your records) is the same as the set you had entered on your customer registration.

If they are the same, choose the “Yes” option. Then choose the “Next” button.

43. If they are not the same, choose the “No” option:

1. Then, under “Physical Address,” enter the location of your organization. Choose “Validate” and select the appropriate address from the validated options.
2. Under “Mailing Address,” enter the location where your organization receives mail even if this address is the same as above. Choose “Validate” and select the appropriate address from the validated options.
3. Under “Location of Records Address,” enter the location where your organization keeps its records. Choose “Validate” and select the appropriate address from the validated options.
4. Choose the “Next” button.

44. Under “Account Contacts,” add a contact for your fuel tax refund account. The contact information for an organization’s customer registration is typically that of the owner of the organization. This information will be associated with the fuel tax refund account you are setting up. In some organizations, however, different units are responsible for different fuel tax refund accounts, and the lead of those units can be added as a contact. Click on “Add a Record.”

45. In the dropdown menu under “Contact Type,” select the contact’s relationship to the organization.

1. Enter the person’s name.
2. Enter the person’s email.
3. In the dropdown menu under “Country,” select the country for the person’s phone number. License Express will default to “USA.”
4. In the dropdown menu under “Phone Type,” select the person’s phone number type. Enter their phone number and extension, if applicable.
5. To provide a second phone number for the contact, repeat steps 1 through 6.
6. Choose the “Next” button.

46. On the “Account Information” screen, if you selected:

1. “Unlicensed Refund Aircraft” skip to step 47.
2. “Unlicensed Refund Motor” skip to step 50.
3. “Unlicensed Refund Special” skip to step 53.

47. If you selected “Unlicensed Refund Aircraft:”

1. Check all the exemptions that you request a refund for.
2. Check the certify box under the “Signature” section.
3. Choose the “Next” button.

48. What you do next depends on what you have selected a refund for:

1. If you selected “Agricultural spraying,” the “Aircraft Attributes” screen displays next. This section will ask if you operate from a private airfield and if you have bulk storage. Once you have chosen your answers, choose the “Next” button.
2. If you selected “Air Carrier or Supplemental air carrier,” the “Aircraft Attributes” screen displays next. This section will ask you to upload documents for “Certificate of public convenience and necessity” and “Documentation of flight trips and schedules.” Once you have uploaded your documents, choose the “Next” button.

3. If you selected “Emergency medical air transport” or “Export” or “other,” the “Service Agent Detail” screen displays next. This section will have the following for the service agent:

   1. Id Type (auto populated)
      1. ID (auto populated)
      2. Power of Attorney will need to be attached
      3. Effective From Date
      4. Email
      5. Country
      6. Phone Type
      7. Phone number
      8. Physical Address

Choose the “Next” button.

49. On the “Review Account Information” screen, verify that you made all the correct selections. Choose the “Next” button. Skip to step 56.

50. If you selected “Unlicensed Refund Motor:”

1. Check all the exemptions that you request a refund for.
2. Check the certify box under the “Signature” section.
3. Choose the “Next” button.

51. What you do next depends on what you selected a refund for:

1. If you selected “Boating rental/sales” and/or “Equipment rentals/sales,” the “Motor Fuel Attributes” screen displays next. This section will ask if you rent or sell boats. Once you have chosen your answers, choose the “Next” button.
2. If you selected “Motor Fuel used in aircraft,” the “Motor Fuel Attributes” screen displays next. This section will ask if you operate from a private airfield and if you have bulk storage. Once you have chosen your answers, choose the “Next” button.
3. If you selected “Special transportation needs,” the “Motor Fuel Attributes” screen displays next. This section will ask you to upload a document for “Copy of registration with WUTC.” Once you have uploaded your document, choose the “Next” button.

4. If you selected any of the other options, the “Service Agent Detail” screen displays next. This section will have the following for the service agent:

   1. Id Type (auto populated)
      1. ID (auto populated)
      2. Power of Attorney will need to be attached
      3. Effective From Date
      4. Email
      5. Country
      6. Phone Type
      7. Phone number
      8. Physical Address

Choose the “Next” button.

52. On the “Review Account Information” screen, verify that you made all the correct selections. Choose the “Submit” button. Skip to step 56.

53. If you selected “Unlicensed Refund Special:”

1. Check all the exemptions that you request a refund for.
2. Check the certify box under the “Signature” section.
3. Choose the “Next” button.

54. What you do next depends on what you have selected a refund for:

1. If you selected “Biodiesel rebranded to dyed biodiesel,” the “Special Fuel Attributes” screen displays next. This section will ask you to upload a document for “mechanical injector.” Once you have uploaded your document, choose the “Next” button.
2. If you selected “Equipment rentals/sales,” the “Special Fuel Attributes” screen displays next. This section will ask if you rent or sell boats. Once you have chosen your answers, choose the “Next” button.
3. If you selected “Special transportation needs” and/or “Urban passenger transportation system,” the “Special Fuel Attributes” screen displays next. This section will ask you to upload a document for “Copy of registration with WUTC.” Once you have uploaded your document, choose the “Next” button.

4. If you selected any of the other options, the “Service Agent Detail” screen displays next. This section will have the following for the service agent:

   1. Id Type (auto populated)
      1. ID (auto populated)
      2. Power of Attorney will need to be attached
      3. Effective From Date
      4. Email
      5. Country
      6. Phone Type
      7. Phone number
      8. Physical Address

Choose the “Next” button.

55. On the “Review Account Information” screen, verify that you made all the correct selections. Choose the “Submit” button. Go to step 56.

56. On the “Add account?” tab, it will ask if you would like to register an additional account.

1. If you choose “Yes,” follow steps 39-55 again.
2. If you choose “No,” then choose the “Submit” button. You will receive a confirmation code and have successfully submitted a registration for a new unlicensed refund account.

After you set up your account

We’ll verify the information you provided. We may contact you with questions at any time while we work to verify your information. Watch your email inbox or your mailbox, depending on the method of communication you choose.

If we don’t approve your account, we’ll let you know why. You can try again once you have the correct information or documents.

This guide is for customers who have an unlicensed refund account registered in License Express and want to add a new unlicensed refund account to their License Express account.

These customers may be sole proprietors, businesses, trusts, or government agencies.

In License Express, you can apply for 3 different fuel tax refund accounts, depending on the type of fuel(s) your organization uses:

• Unlicensed Refund for Aircraft Fuel (jet fuel/aviation gasoline)
• Unlicensed Refund for Motor Fuel (gasoline)
• Unlicensed Refund for Special Fuel (diesel)

Setting up a new unlicensed refund account enables you to request a refund of fuel tax from us. You can qualify for a fuel tax refund if your use of fuel is exempt from taxes. For example, if you used aircraft fuel for agricultural spraying, or if you used motor fuel for a boat. For some exemptions, you will need to provide additional information or documentation.

Gather the required information

To set up a new unlicensed refund account in License Express, you will need information and documentation that depends on:

• Which type of fuel will you be using
• Whether you’re setting up an account for an individual or organization
• Whether or not your account will be set up or managed by a service agent

The following tables can help you make sure you have gathered what you need to begin:

Fuel tax account setup: types and documents

If you use this fuel:	You will set up this fuel tax refund account:	You will need electronic copies of these documents:
Jet fuel/Aviation gasoline	Unlicensed Refund for Aircraft Fuel	Required only if fuel was used in air carriers or supplemental air carriers: Certificate of public convenience and necessity Documentation of flight trips and schedules
Gasoline	Unlicensed Refund for Motor Fuel	Required only if fuel was used for special transportation needs: Copy of registration with Washington Utilities and Transportation Commission (WUTC)
Diesel	Unlicensed Refund for Special Fuel	Required only if the fuel used was biodiesel that was rebranded to dyed biodiesel: Documentation of mechanical injectors Required only if fuel was used for special transportation needs or as part of the urban passenger transportation system: Copy of registration with Washington Utilities and Transportation Commission (WUTC)

Accounts for individuals vs. organizations

If you’re setting up an account for a(n):	You will need this information/documentation:
Individual	Your physical and mailing addresses All claimants' names if you’re opening a joint account
Business, trust, or government agency	The name of your organization Your organization’s physical and mailing addresses Business type if your organization is a business or trust: Corporation General partnership Limited liability company Limited liability partnership Limited partnership Nonprofit corporation Sole proprietorship Business type if your organization is a government agency: County agency Federal agency Municipality State agency Your organization’s unified business ID (UBI) for Washington state Your organization’s Federal Employer Identification Number (FEIN)

If you are setting up an account for yourself and appointing a service agent, or if you are registering on behalf of someone else as a service agent, you’ll also need:

• The service agent’s Federal Employer Identification Number (EIN) or Social Security number (SSN)—whichever they use when they pay their federal taxes.
• The service agent’s contact information.
• An electronic copy of a signed and notarized power of attorney (POA) assignment form that authorizes the service agent to manage your account.

Set up a new unlicensed refund account for individuals

Follow the steps below to set up a new unlicensed refund account for aircraft, motor, and special fuel for individuals.

At any time, you may choose the “Save Draft” button to save your progress and return to this registration process in the future. Alternatively, if you decide you do not want to open a new unlicensed refund account, you may choose the “Delete Account” button to exit the registration process.

1. Once you are logged into License Express, on the homepage screen of your account, choose the hyperlink with your name.

Note: If you just created a License Express web logon and have no accounts linked to your profile, your home page will look like the screenshot in step 2.

2. Once you are logged into License Express, on the homepage screen of your account, choose the “More” tab.

3. Under the “Unlicensed Fuel Tax Refund” section, choose “Apply for a new unlicensed fuel tax refund account.”

4. On the “Introduction” screen, review the information to see what is required and choose the “Next” button.

5. On the “On Behalf Of” tab, it will ask “Are you completing this request as a Service Agent or on behalf of someone else?” After selecting your answer, choose the “Next” button.

6. On the “Introduction” tab, review the information and gather all documents that will be needed. Choose the “Next” button.

7. The “Customer Information” tab will have the “I am registering as...” populated for individual. Below that section, it will ask “I am registering to only claim Fuel Tax Refunds.” Once you make your choice, you can add an “Additional Claimant.” Choose the “Next” button.

8. On the “Customer IDs” tab, you will see that your SSN was populated and only the last 4 digits are visible. Choose the “Next” button.

9. The “Addresses” tab will have you enter your physical address. It will also ask if your mailing or records address are different from the physical address. Make the appropriate changes then choose the “Next” button.

10. On the “Contacts” tab, choose the “Add a Record” hyperlink.

11. You will need to enter the following information:

1. Contact Type
2. Name
3. Email
4. Country
5. Phone Type
6. Phone Number

Once entered, you can click “Add a Record” to add more records. If you have no more records to add, choose the “Next” button.

12. Now you are on the screen to “Register for a PRFT account.” Choose “Yes.”

13. Once you make your selection for an unlicensed refund account, choose the “Next” button.

14. In the “Introduction” tab, you can review when to submit this request or what you will need. Choose the “Next” button.

15. Under “Address,” indicate whether the fuel tax refund account’s set of addresses (the physical address, mailing address, and the location of your records) is the same as the set you had entered on your customer registration.

1. If they are the same, choose the “Yes” option. Then choose the “Next” button.
2. If they are not the same, choose the “No” option
   1. Then, under “Physical Address,” enter the location of your organization. Choose “Validate” and select the appropriate address from the validated options.
   2. Under “Mailing Address,” enter the location where your organization receives mail even if this address is the same as above. Choose “Validate” and select the appropriate address from the validated options.
   3. Under “Location of Records Address,” enter the location where your organization keeps its records. Choose “Validate” and select the appropriate address from the validated options.
   4. Choose the “Next” button.

16. Under “Account Contacts,” add a contact for your fuel tax refund account. The contact information for an organization’s customer registration is typically that of the owner of the organization. This information will be associated with the fuel tax refund account you are setting up. In some organizations, however, different units are responsible for different fuel tax refund accounts, and can add the lead of those units as a contact:

1. Choose “+ Add a Record.”
2. In the dropdown menu under “Contact Type,” select the contact’s relationship to the organization.
3. Enter the person’s name.
4. Enter the person’s email.
5. In the dropdown menu under “Country,” select the country for the person’s phone number. License Express will default to “USA.”
6. In the dropdown menu under “Phone Type,” select the person’s phone number type. Enter their phone number and extension (if applicable).
7. To provide a second phone number for the contact, repeat steps a through f.
8. Choose the “Next” button.

17. On the “Account Information” screen:

1. “Unlicensed Refund Aircraft” skip to step 18.
2. “Unlicensed Refund Motor” skip to step 21.
3. “Unlicensed Refund Special” skip to step 24.

18. If you selected “Unlicensed Refund Aircraft:”

1. Check all the exemptions that you request a refund for.
2. Check the certify box under the “Signature” section.
3. Choose the “Next” button.

19. What you do next will depend on what you have selected a refund for:

1. If you selected “Agricultural spraying,” the “Aircraft Attributes” screen displays next. This section will ask if you operate from a private airfield and if you have bulk storage. Once you have chosen your answers, choose the “Next” button.
2. If you selected “Air Carrier or Supplemental air carrier,” the “Aircraft Attributes” screen displays next. This section will ask you to upload documents for “Certificate of public convenience and necessity” and “Documentation of flight trips and schedules.” Once you have uploaded your documents, choose the “Next” button.
3. If you selected “Emergency medical air transport” or “Export” or “other,” the “Service Agent” screen will display next. This section will ask you if you are completing this request on behalf of someone else. Once you have chosen your answer, choose the “Next” button.

20. On the “Review Account Information” screen, verify that you made all the correct selections. Choose the “Next” button. Skip to step 27.

21. If you selected “Unlicensed Refund Motor:”

1. Check all the exemptions that you request a refund for.
2. Check the certify box under the “Signature” section.
3. Choose the “Next” button.

22. What you do next will depend on what you have selected a refund for:

1. If you selected “Boating rental/sales” and/or “Equipment rentals/sales,” the “Motor Fuel Attributes” screen will display next. This section will ask if you rent or sell boats. Once you have chosen your answers, choose the “Next” button.
2. If you selected “Motor Fuel used in aircraft,” the “Motor Fuel Attributes” screen displays next. This section will ask if you operate from a private airfield and if you have bulk storage. Once you have chosen your answers, choose the “Next” button.
3. If you selected “Special transportation needs,” the “Motor Fuel Attributes” screen displays next. This section will ask you to upload a document for “Copy of registration with WUTC”. Once you have uploaded your document, choose the “Next” button.
4. If you selected any of the other options, the “Service Agent” screen displays next. This section will ask you if you are completing this request on behalf of someone else. Once you have chosen your answer, choose the “Next” button.

23. On the “Review Account Information” screen, verify that you had made all the correct selections. Choose the “Submit” button. Skip to step 27.

24. If you selected “Unlicensed Refund Special:”

1. Check all the exemptions that you request a refund for.
2. Check the certify box under the “Signature” section.
3. Choose the “Next” button.

25. What you do next will depend on what you have selected a refund for:

1. If you selected “Biodiesel rebranded to dyed biodiesel,” the “Special Fuel Attributes” screen will display next. This section will ask you to upload a document for “mechanical injector”. Once you have uploaded your document, choose the “Next” button.
2. If you selected “Equipment rentals/sales,” the “Special Fuel Attributes” screen will display next. This section will ask if you rent or sell boats. Once you have chosen your answers, choose the “Next” button.
3. If you selected “Special transportation needs” and/or “Urban passenger transportation system,” the “Special Fuel Attributes” screen displays next. This section will ask you to upload a document for “Copy of registration with WUTC”. Once you have uploaded your document, choose the “Next” button.
4. If you selected any of the other options, the “Service Agent” screen will display next. This section will ask you if you are completing this request on behalf of someone else. Once you have chosen your answer, choose the “Next” button.

26. On the “Review Account Information” screen, verify that you had made all the correct selections. Choose the “Submit” button. Skip to step 27.

27. On the “Add account?” tab, it will ask if you would like to register an additional account.

1. If you choose “Yes,” follow steps 12-26 again.
2. If you choose “No,” then choose the “Submit” button. You will receive a confirmation code and have successfully submitted a registration for a new unlicensed refund account.

After you set up your account

We’ll verify the information you provided. We may contact you with questions at any time while we work to verify your information. Watch your email inbox or your mailbox, depending on the method of communication you choose.

If we don’t approve your account, we’ll tell you why. You can try again once you have the correct information or documents.

This guide is for customers who have an unlicensed refund account registered in License Express and want to add a new unlicensed refund account to their License Express account.

These customers may be sole proprietors, businesses, trust, or government agencies.

In License Express, you can apply for 3 different fuel tax refund accounts, depending on the type of fuel(s) your organization uses:

• Unlicensed Refund for Aircraft Fuel (jet fuel/aviation gasoline)
• Unlicensed Refund for Motor Fuel (gasoline)
• Unlicensed Refund for Special Fuel (diesel)

Setting up a new unlicensed refund account enables you to request a refund of fuel tax from us. You can qualify for a fuel tax refund if your use of fuel is exempt from taxes. For example, if you used aircraft fuel for agricultural spraying, or if you used motor fuel for a boat. For some exemptions, you will need to provide additional information or documentation.

Gather the required information

To set up a new unlicensed refund account in License Express, you will need information and documentation that depends on:

• Which type of fuel will you be using
• Whether you’re setting up an account for an individual or organization
• Whether or not your account will be set up or managed by a service agent

The following tables can help you make sure you have gathered what you need to begin:

Fuel tax account setup: types and documents

If you use this fuel:	You will set up this fuel tax refund account:	You will need electronic copies of these documents:
Jet fuel/Aviation gasoline	Unlicensed Refund for Aircraft Fuel	Required only if fuel was used in air carriers or supplemental air carriers: Certificate of public convenience and necessity Documentation of flight trips and schedules
Gasoline	Unlicensed Refund for Motor Fuel	Required only if fuel was used for special transportation needs: Copy of registration with Washington Utilities and Transportation Commission (WUTC)
Diesel	Unlicensed Refund for Special Fuel	Required only if the fuel used was biodiesel that was rebranded to dyed biodiesel: Documentation of mechanical injectors Required only if fuel was used for special transportation needs or as part of the urban passenger transportation system: Copy of registration with Washington Utilities and Transportation Commission (WUTC)

Accounts for individuals vs. organizations

If you’re setting up an account for a(n):	You will need this information/documentation:
Individual	Your physical and mailing addresses All claimants' names if you’re opening a joint account
Business, trust, or government agency	The name of your organization Your organization’s physical and mailing addresses Business type if your organization is a business or trust: Corporation General partnership Limited liability company Limited liability partnership Limited partnership Nonprofit corporation Sole proprietorship Business type if your organization is a government agency: County agency Federal agency Municipality State agency Your organization’s unified business ID (UBI) for Washington state Your organization’s Federal Employer Identification Number (FEIN)

If you are setting up an account for yourself and appointing a service agent, or if you are registering on behalf of someone else as a service agent, you’ll also need:

• The service agent’s Federal Employer Identification Number (EIN) or Social Security number (SSN)—whichever they use when they pay their federal taxes.
• The service agent’s contact information.
• An electronic copy of a signed and notarized power of attorney (POA) assignment form that authorizes the service agent to manage your account.

Set up a new fuel tax refund account

This section has guides that will help you set up a new unlicensed refund account in License Express for your business, government agency, or sole proprietorship. If you are a service agent, you can follow the instructions for how to set up an unlicensed refund account as a service agent.

Set up a new unlicensed refund account for partners

Follow the steps below to set up a new unlicensed refund account for aircraft, motor, and special fuel for your business, government agency, or sole proprietorship.

At any time, you may choose the “Save Draft” button to save your progress and return to this registration process in the future. Alternatively, if you decide you do not want to open a new unlicensed refund account, you may choose the “Delete Account” button to exit the registration process.

1. Once you are logged into License Express, on the homepage screen of your account, choose the “More” tab.

Note: If you just created a License Express web logon and have no accounts linked to your profile, your home page will look like the screenshot in step 2. Please jump to step 17.

2. Under the “Prorate and Fuel Tax Services” section, choose “Request access to a Prorate and Fuel Tax related account.”

3. Under the “Unlicensed Fuel Tax Refund” section, choose the “Apply for a new unlicensed fuel tax refund account.”

4. On the “Introduction” screen, review the information to see what is required. Choose the “Next” button.

5. On the “Address” screen, it will ask “Is the account address the same as the customer address?”

1. If “Yes,” choose the “Next” button.
2. If “No,” enter the correct address for Physical, Mailing, and/or Location of Records. Then choose the “Next” button.

6. On the “Contact” screen, you can add extra contacts if they are different from the customer account:

1. If no contact is needed, choose the “Next” button.
2. If a contact is needed, choose “Add a Record” to add more contacts. Enter the following info:
   1. Contact Type
   2. Name
   3. Email
   4. Country
   5. Phone Type
   6. Phone Number

Then choose the “Next” button.

7. On the “Account Information” screen, there will be a dropdown menu for “Account Type.” Choose the account type from the dropdown menu:

1. “Unlicensed Refund Aircraft” skip to step 8.
2. “Unlicensed Refund Motor” skip to step 11.
3. “Unlicensed Refund Special” skip to step 14.

Once you choose the account type, some exemptions display for you to choose from.

8. If you selected “Unlicensed Refund Aircraft:”

1. Check all the exemptions that you request a refund for.
2. Check the certify box under the “Signature” section.
3. Choose the “Next” button.

9. What you do next depends on what you selected a refund for:

1. If you selected “Agricultural spraying,” the “Aircraft Attributes” screen displays next. This section will ask if you operate from a private airfield and if you have bulk storage. Once you have chosen your answers, choose the “Next” button.
2. If you selected “Air Carrier or Supplemental air carrier,” the “Aircraft Attributes” screen displays next. This section will ask you to upload documents for “Certificate of public convenience and necessity” and “Documentation of flight trips and schedules.” Once you have uploaded your documents, choose the “Next” button.
3. If you selected “Emergency medical air transport” or “Export” or “other,” the “Service Agent” screen displays next. This section will ask you if you are completing this request on behalf of someone else and if you would like to appoint one. Once you have chosen your answer, choose the “Next” button.

10. On the “Review Account Information” screen, verify that you made all the correct selections. Choose the “Submit” button.

11. If you selected “Unlicensed Refund Motor:”

1. Check all the exemptions that you request a refund for.
2. Check the certify box under the “Signature” section.
3. Choose the “Next” button.

12. What you do next depends on what you have selected a refund for:

1. If you selected “Boating rental/sales” and/or “Equipment rentals/sales,” the “Motor Fuel Attributes” screen displays next. This section will ask if you rent or sell boats. Once you have chosen your answers, choose the “Next” button.
2. If you selected “Motor Fuel used in aircraft,” the “Motor Fuel Attributes” screen displays next. This section will ask if you operate from a private airfield and if you have bulk storage. Once you have chosen your answers, choose the “Next” button.
3. If you selected “Special transpiration needs,” the “Motor Fuel Attributes” screen displays next. This section will ask you to upload a document for “Copy of registration with WUTC.” Once you have uploaded your document, choose the “Next” button.
4. If you selected any of the other options, the “Service Agent” screen displays next. This section will ask you if you are completing this request on behalf of someone else and if you would like to appoint one. Once you have chosen your answer, choose the “Next” button.

13. On the “Review Account Information” screen, verify that you made all the correct selections. Choose the “Submit” button.

14. If you selected “Unlicensed Refund Special:”

1. Check all the exemptions that you request a refund for.
2. Check the certify box under the “Signature” section.
3. Choose the “Next” button.

15. What you do next depends on what you selected a refund for:

1. If you selected “Biodiesel rebranded to dyed biodiesel,” the “Special Fuel Attributes” screen displays next. This section will ask you to upload a document for “mechanical injector.” Once you have uploaded your document, choose the “Next” button.
2. If you selected “Equipment rentals/sales,” the “Special Fuel Attributes” screen displays next. This section will ask if you rent or sell boats. Once you have chosen your answers, choose the “Next” button.
3. If you selected “Special transpiration needs” and/or “Urban passenger transportation system,” the “Special Fuel Attributes” screen displays next. This section will ask you to upload a document for “Copy of registration with WUTC.” Once you have uploaded your document, choose the “Next” button.
4. If you selected any of the other options, the “Service Agent” screen displays next. This section will ask you if you are completing this request on behalf of someone else and if you would like to appoint one. Once you have chosen your answer, choose the “Next” button.

16. On the “Review Account Information” screen, verify that you made all the correct selections. Choose the “Submit” button.

17. Follow these steps if you do not have any established accounts attached to your web logon. Once you are logged into License Express, on the homepage screen of your account, under the “Prorate and Fuel Tax Services” section, choose “Request access to a Prorate and Fuel Tax related account.”

18. On the “On Behalf Of” tab, it will ask “Are you completing this request as a Service Agent or on behalf of someone else?” Choose your answer and then choose the “Next” button.

19. On the “Introduction” tab, review the information and gather all documents that you need. Choose the “Next” button.

20. The “Customer Information” tab asks you what you are registering as. Choose the correct option from the dropdown menu that displays:

1. Business
2. Government
3. Individual

21. Once you make a selection, a new section will appear asking what your company is registered as. The dropdown menu will have the following:

1. Corporation
2. General Partnership
3. Limited Liability Company
4. Limited Liability Partnership
5. Limited Partnership
6. Nonprofit Corporation

22. Once you make a selection, a new section will appear asking “What are your business names?” Enter the legal name and DBA if applicable. Choose the “Next” button.

23. On the “Customer IDs” tab, you will need to enter the following:

1. FEIN
2. UBI
   1. If there is no UBI in WA state or you have one pending, check the appropriate box.

24. The “Addresses” tab will have you enter your physical address. It will also ask if your mailing or records address are different from the physical address. Make the appropriate changes then choose the “Next” button.

25. On the “Mailing Preference” tab, it will ask if you would like to receive mail by “Paper” or “Electronic.” Make your selection and choose the “Next” button.

26. On the “Contacts” tab, choose the “Add a Record” hyperlink.

27. Enter the following information:

1. Contact Type
2. Name
3. Email
4. Country
5. Phone Type
6. Phone Number

Once entered, you can click “Add a Record” to add more records. If you have no more records to add, choose the “Next” button.

28. Now you are on the screen to “Register for a PRFT account.” Choose “Yes.”

29. Once you make your selection for an unlicensed refund account, choose the “Next” button.

30. In the “Introduction” tab, you can review when to submit this request or what you will need. Choose the “Next” button.

31. Under “Address,” indicate whether the fuel tax refund account’s set of addresses (the physical address, mailing address, and the location of your records) is the same as the set you had entered on your customer registration.

If they are the same, choose the “Yes” option. Then choose the “Next” button.

If they are not the same, choose the “No” option:

32. Then, under “Physical Address,” enter the location of your organization. Choose “Validate” and select the appropriate address from the validated options.

1. Under “Mailing Address,” enter the location where your organization receives mail even if this address is the same as above. Choose “Validate” and select the appropriate address from the validated options.
2. Under “Location of Records Address,” enter the location where your organization keeps its records. Choose “Validate” and select the appropriate address from the validated options.
3. Choose the “Next” button.

33. Under “Account Contacts,” add a contact for your fuel tax refund account. The contact information for an organization’s customer registration is typically that of the owner of the organization. This information will be associated with the fuel tax refund account you are setting up. In some organizations, however, different units are responsible for different fuel tax refund accounts, and the lead of those units can be added as a contact:

1. Click on “+ Add a Record.”
2. In the dropdown menu under “Contact Type,” select the contact’s relationship to the organization.

3. Enter the person’s name.

4. Enter the person’s email.

5. In the dropdown menu under “Country,” select the country for the person’s phone number. License Express will default to “USA.”

6. In the dropdown menu under “Phone Type,” select the person’s phone number type. Enter their phone number and extension (if applicable).

7. To provide a second phone number for the contact, repeat steps 1 through 6.

8. Choose the “Next” button.

34. On the “Account Information” screen:

1. “Unlicensed Refund Aircraft” skip to step 35.
2. “Unlicensed Refund Motor” skip to step 11.
3. “Unlicensed Refund Special” skip to step 14.

35. If you selected “Unlicensed Refund Aircraft:”

1. Check all the exemptions that you request a refund for.
2. Check the certify box under the “Signature” section.
3. Choose the “Next” button.

36. What you do next depends on what you selected a refund for:

1. If you selected “Agricultural spraying,” the “Aircraft Attributes” screen displays next. This section will ask if you operate from a private airfield and if you have bulk storage. Once you have chosen your answers, choose the “Next” button.
2. If you selected “Air Carrier or Supplemental air carrier,” the “Aircraft Attributes” screen displays next. This section will ask you to upload documents for “Certificate of public convenience and necessity” and “Documentation of flight trips and schedules.” Once you have uploaded your documents, choose the “Next” button.
3. If you selected “Emergency medical air transport” or “Export” or “other,” the “Service Agent” screen displays next. This section will ask you if you are completing this request on behalf of someone else. Once you have chosen your answer, choose the “Next” button.

37. On the “Review Account Information” screen, verify that you made all the correct selections. Choose the “Next” button. Skip to step 44.

38. If you selected “Unlicensed Refund Motor:”

1. Check all the exemptions that you request a refund for.
2. Check the certify box under the “Signature” section.
3. Choose the “Next” button.

39. What you do next depends on what you selected a refund for:

1. If you selected “Boating rental/sales” and/or “Equipment rentals/sales,” the “Motor Fuel Attributes” screen displays next. This section will ask if you rent or sell boats. Once you have chosen your answers, choose the “Next” button.
2. If you selected “Motor Fuel used in aircraft,” the “Motor Fuel Attributes” screen displays next. This section will ask if you operate from a private airfield and if you have bulk storage. Once you have chosen your answers, choose the “Next” button.
3. If you selected “Special transpiration needs,” the “Motor Fuel Attributes” screen displays next. This section will ask you to upload a document for “Copy of registration with WUTC.” Once you have uploaded your document, choose the “Next” button
4. If you selected any of the other options, the “Service Agent” screen displays next. This section will ask you if you are completing this request on behalf of someone else. Once you have chosen your answer, choose the “Next” button.

40. On the “Review Account Information” screen, verify that you made all the correct selections. Choose the “Submit” button. Skip to step 44.

41. If you selected “Unlicensed Refund Special:”

1. Check all the exemptions that you request a refund for.
2. Check the certify box under the “Signature” section.
3. Choose the “Next” button.

42. What you do next depends on what you have selected a refund for:

1. If you selected “Biodiesel rebranded to dyed biodiesel,” the “Special Fuel Attributes” screen displays next. This section will ask you to upload a document for “mechanical injector”. Once you have uploaded your document, choose the “Next” button.
2. If you selected “Equipment rentals/sales,” the “Special Fuel Attributes” screen displays next. This section will ask if you rent or sell boats. Once you have chosen your answers, choose the “Next” button.
3. If you selected “Special transpiration needs” and/or “Urban passenger transportation system,” the “Special Fuel Attributes” screen displays next. This section will ask you to upload a document for “Copy of registration with WUTC.” Once you have uploaded your document, choose the “Next” button.
4. If you selected any of the other options, the “Service Agent” screen displays next. This section will ask you if you are completing this request on behalf of someone else. Once you have chosen your answer, choose the “Next” button.

43. On the “Review Account Information” screen, verify that you made all the correct selections. Choose the “Next” button. Skip to step 44.

44. On the “Add account?” tab, it will ask if you would like to register an additional account.

1. If you choose “Yes,” follow steps 33-43 again.
2. If you choose “No,” then choose the “Submit” button. You will receive a confirmation code, and have successfully submitted a registration for a new unlicensed refund account.

3. After you set up your account

We’ll verify the information you provided. We may contact you with questions at any time while we work to verify your information. Watch your email inbox or your mailbox, depending on the method of communication you choose.

If we don’t approve your account, we’ll tell you why. You can try again once you have the correct information or documents.