Notes
Email chain dated March 19, 2026 from Ann Richart (WSDOT Aviation Director) to Megan Cotton (Senior Policy Advisor, Office of Governor Bob Ferguson), cc’ing DOR, OFM, and WSDOT staff, regarding Washington State’s non-compliance with FAA aviation fuel tax revenue-use requirements. Washington State’s total aviation fuel tax liability is approximately $210 million; even if all questioned expenditures ($32,560,000) are verified as allowable, the state will remain in non-compliance. Richart cites Federal Register Vol. 64 No. 30 (2/16/1999), 49 U.S.C. 47107(b) and 47133, and the Airport and Airway Safety and Capacity Expansion Act of 1987 (Public Law 100-223). Discusses FAA interpretation that state aviation fuel taxes may only be used on airport infrastructure, Washington’s potential arguments about ‘state aviation programs,’ Sustainable Aviation Fuel proposals from the 2026 legislative session, and the Inspector General report (AV2024010) that triggered the audit. References missed 2/18/26 FAA response deadline and OFM direction halting additional information collection from the Aeronautics Account.