Section 43.40.005 - Refined fuel surcharge levied(a) Every dealer or user of refined fuels shall pay a surcharge of $.0095 a gallon on refined fuel sold, transferred, or used in the state.(b) The following refined fuels are exempt from the surcharge imposed under this section:(1) fuel sold to a federal or state government agency for official use;(2) fuel refined and used outside the United States;(3) liquefied petroleum gas;(5) fuel sold or transferred between qualified dealers.Added by SLA 2015, ch. 37,sec. 2, eff. 7/1/2015.