Fuel licenses: Heating oil

Learn how to get your heating oil license, file your fuel tax return, and more.

Pollution Liability Insurance Agency

We collect heating oil fees and send them to the Pollution Liability Insurance Agency (PLIA) as required by law. PLIA is responsible for the:

  • Heating Oil Pollution Liability Insurance Program, which provides pollution liability coverage for heating oil tanks. They created this program in response to the rising number of heating oil tank releases and the significant impact that contamination has on property values and the environment.
  • Heating Oil Technical Assistance Program, which provides technical assistance to owners of heating oil tanks not covered under the heating oil insurance program.

For more information about PLIA's Heating Oil Program, visit the PLIA website.

How to get your license

Complete a Heating Oil License Application and mail it to the address on the form.

How to file your return

Complete a Heating Oil Insurance Fee Return and:

  • If you're including a payment, mail your completed return and a check to:
    Prorate and Fuel Tax
    Department of Licensing
    PO Box 9048
    Olympia, WA 98507-9048
  • If you're sending only your return (without a payment), mail or fax it to:
    • Mail:
      Fuel Tax Section
      Department of Licensing
      PO Box 9228
      Olympia, WA 98507-9228
    • Fax: 360-570-7842

Insurance fee rate

Type of fuel Insurance fee
Heating oil $.012 per gallon

Due dates

Heating oil distributors must file an insurance fee return on or before January 25 every year. If January 25 falls on a weekend or holiday, returns are due on the next business day.

Need additional help? Here's how to contact us:

call Phone: 360-664-1852
(TTY: Call 711)
mail Email: FuelTax@dol.wa.gov
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