WAC 308-77-240. Refund records

What records do I need to keep to claim a refund of fuel taxes? • All fuel receipts; • The gallons of fuel used in each piece of equipment, both refundable and nonrefundable; • Fuel inventory in bulk storage; • Detailed fuel records for all withdrawals from bulk storage; • Fuel purchased in small containers (ten gallons or less) for nonhighway use must show the type of equipment being used, i.e., boats, tractors, power saws, etc. Each claimant using special fuel must also keep on-highway and off-highway mileage records for each licensed vehicle.