H-1194.1  _______________________________________________

                          HOUSE BILL 2011

          _______________________________________________

State of Washington      53rd Legislature     1993 Regular Session

By Representative R. Fisher

Read first time 02/22/93.  Referred to Committee on Transportation.

Imposing an additional tax on petroleum products to fund environmental activities related to state transportation projects.

    AN ACT Relating to transportation environmental protection; amending RCW 82.23A.020; adding a new section to chapter 82.23A RCW; providing an effective date; and declaring an emergency.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

    Sec. 1.  RCW 82.23A.020 and 1991 c 4 s 8 are each amended to read as follows:

    (1) A tax is imposed on the privilege of possession of petroleum products in this state.  The rate of the tax shall be (a) fifty one-hundredths of one percent multiplied by the wholesale value of the petroleum product plus (b) an additional fifty one-hundredths of one  percent multiplied by the wholesale value of the petroleum product.

    (2) Moneys collected under ((this chapter)) subsection (1)(a) of this section shall be deposited in the pollution liability insurance program trust account under RCW 70.148.020.

    (3) Moneys collected under subsection (1)(b) of this section shall be deposited in the transportation environmental protection account in the transportation fund.

(4) Chapter 82.32 RCW applies to the tax imposed in this chapter.  The tax due dates, reporting periods, and return requirements applicable to chapter 82.04 RCW apply equally to the tax imposed in this chapter.

    (((4))) (5) For taxes levied under subsection (1)(a) of this section, within thirty days after the end of each calendar quarter the department shall determine the "quarterly balance," which shall be the cash balance in the pollution liability insurance program trust account as of the last day of that calendar quarter, after excluding the reserves determined for that quarter under RCW 70.148.020 (2) and (3).  Balance determinations by the department under this section are final and shall not be used to challenge the validity of any tax imposed under this section.  For each subsequent calendar quarter, tax shall be imposed under this section during the entire calendar quarter unless:

    (a) Tax was imposed under this section during the immediately preceding calendar quarter, and the most recent quarterly balance is more than fifteen million dollars; or

    (b) Tax was not imposed under this section during the immediately preceding calendar quarter, and the most recent quarterly balance is more than seven million five hundred thousand dollars.

NEW SECTION. Sec. 2.  A new section is added to chapter 82.23A RCW to read as follows:

    The transportation environmental protection account is created in the transportation fund of the state treasury, to the credit of which shall be deposited all moneys that may accrue from the petroleum products tax imposed by RCW 82.23A.020(1)(b).  Expenditures from this account shall be subject to appropriation by the legislature and shall be limited to environmental activities related to state transportation projects.  Environmental activities may include, but are not limited to, requirements established under the puget sound water quality act, clean water act, clean air act, shorelines management act, toxic waste management requirements, and other state, federal, and local environmental regulations.

NEW SECTION. Sec. 3.  This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1993.

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