Fuel licenses: Heating oil

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 an 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 the 25th falls on a weekend or holiday, returns are due on the next business day.

Payment options

Heating oil insurance fee payments must be made by check or money order payable to the Department of Licensing.

Pollution Liability Insurance Agency

We collect heating oil fees and remit 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. This program was created in response to the rising number of heating oil tank releases and the significant impact contamination had 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:

  • See the PLIA website.
  • Visit the PLIA office at:
    300 Desmond Dr SE
    Lacey, WA 98503
  • Contact PLIA by:
    • Phone: 800.822.3905 or 360.407.0520
    • Voice Mail: 360.407.0516
    • Fax: 360.407.0509
    • Mail:
      PO Box 40930
      Olympia, WA 98504-0930

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