(1) Reporting frequency and deadlines. Except for persons exempt from this requirement under WAC 173-424-130, regulated parties, credit generators, and aggregators must submit a quarterly report using the WFRS by:
- (a) June 30th - for January through March of each year;
- (b) September 30th - for April through June of each year;
- (c) January 10th - for July through September of each year; and
- (d) March 31st - for October through December of each previous year.
- (e) If a reporting deadline occurs on a Saturday, Sunday, or a state holiday, the deadline is extended to the following business day.
(2) General reporting requirements for quarterly reports.
- (a) Reporters must upload the data for the quarterly reports in the WFRS within the first 45 days after the end of the quarter.
- (b) During the second 45 days, reporters must work with each other to resolve any fuel transaction discrepancies between different reporters' reported transactions.
- (c) In order to allow for carry-back credits to have been generated only in the applicable years, the Q1 report may not be submitted prior to May 1st.
[Statutory Authority: Chapter 70A.535 RCW and RCW 70A.02.060. WSR 25-21-106 (Order 23-10), s 173-424-410, filed 10/20/25, effective 11/20/25. Statutory Authority: Chapter 70A.535 RCW. WSR 22-24-004 (Order 21-04), § 173-424-410, filed 11/28/22, effective 12/29/22.]