S-3941               _______________________________________________

 

                                                   SENATE BILL NO. 4774

                        _______________________________________________

 

State of Washington                              49th Legislature                              1986 Regular Session

 

By Senators Conner and Barr

 

 

Read first time 1/22/86 and referred to Committee on Transportation.

 

 


AN ACT Relating to diesel fuel; amending RCW 82.38.150 and 46.85.120; and adding a new section to chapter 82.38 RCW.

 

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

 

          NEW SECTION.  Sec. 1.  A new section is added to chapter 82.38 RCW to read as follows:

          In order to reduce the cost of administration of special fuel user licenses and authorizations, an annual license fee in lieu of the tax imposed by RCW 82.38.030 shall be imposed upon the use of diesel fuel in any motor vehicle, as defined in RCW 46.04.320, of gross vehicle weight of ten thousand pounds or less.

          The annual license fee imposed by this section for a registration year shall equal forty-five dollars multiplied by the motor vehicle fuel tax rate in cents per gallon as established by RCW 82.36.025 effective on July 1st of the preceding calendar year and the product thereof shall be divided by 12 cents.

          In addition the department of licensing shall charge a further fee of five dollars as a handling charge for each license issued.

          The director of licensing may prorate the license fee so that the annual license required by this section will correspond with the staggered vehicle licensing system.

          A decal or other identifying device issued upon payment of these annual fees shall be displayed as prescribed by the department as authority to purchase this fuel.

          Persons selling or dispensing diesel fuel may not sell or dispense this fuel for their own use or the use of others into tanks of vehicles of gross weight of ten thousand pounds or less which are powered by this fuel and which do not display a valid decal or other identifying device as provided in this section.

          Vehicles registered in jurisdictions outside the state of Washington are exempt from this section.

          Any person selling or dispensing diesel fuel into the tank of a motor vehicle of gross weight of ten thousand pounds or less which is powered by diesel fuel, except as prescribed in this chapter, is subject to the penalty provisions of this chapter.

 

        Sec. 2.  Section 16, chapter 175, Laws of 1971 ex. sess. as last amended by section 3, chapter 242, Laws of 1983 and RCW 82.38.150 are each amended to read as follows:

          For the purpose of determining the amount of his liability for the tax herein imposed each special fuel dealer and each special fuel user shall file tax reports with the department, on forms prescribed by the department, at periodic intervals as shown in the following schedule:

 

!tm1,1!tcEstimated!sc ,1Yearly

!tcTax!sc ,1Liability !tcReporting!sc ,1Frequency

!tr$!sc ,0020!sc ,1-!sc ,1$100 !tc Yearly

!tr$101!sc ,1-!sc ,002250 !tcSemi!sc-,1yearly

!tr$251!sc ,1-!sc ,002499 !tcQuarterly

!tr$500!sc ,1and over !tcMonthly

 

          The department shall establish the reporting frequency for each applicant at the time the special fuel license is issued.  If it becomes apparent that any special fuel licensee is not reporting in accordance with the above schedule, the department shall change the licensee's reporting frequency by giving thirty days' notice to the licensee by mail to his address of record.  A report shall be filed with the department even though no special fuel was used, or tax is due, for the reporting period.  Each tax report shall contain a declaration by the person making the same, to the effect that the statements contained therein are true and are made under penalties of perjury, which declaration shall have the same force and effect as a verification of the report and shall be in lieu of such verification.  The report shall show such information as the department may reasonably require for the proper administration and enforcement of this chapter:  PROVIDED, That if a special fuel dealer or special fuel user is also a special fuel supplier at a location where special fuel is delivered into the supply tank of a motor vehicle, and if separate storage is provided thereat from which special fuel is delivered or placed into fuel supply tanks of motor vehicles, the tax report to the department need not include inventory control data covering bulk storage from which wholesale distribution of special fuel is made.  The special fuel dealer or special fuel user shall file the report on or before the twenty-fifth day of the next succeeding calendar month following the period to which it relates.

          Subject to the written approval of the department, tax reports may cover a period ending on a day other than the last day of the calendar month.  Taxpayers granted approval to file reports in this manner will file such reports on or before the twenty-fifth day following the end of the reporting period.  No change to this reporting period will be made without the written authorization of the department.

          If the final filing date falls on a Saturday, Sunday or legal holiday the next secular or business day shall be the final filing date.  Such reports shall be considered filed or received on the date shown by the post office cancellation mark stamped upon an envelope containing such report properly addressed to the department, or on the date it was mailed if proof satisfactory to the department is available to establish the date it was mailed.

          The department, if it deems it necessary in order to insure payment of the tax imposed by this chapter, or to facilitate the administration of this chapter, shall have the authority to require the filing of reports and tax remittances at shorter intervals than one month if, in its opinion, an existing bond has become insufficient.

          The department may permit any special fuel user whose sole use of special fuel is in motor vehicles or equipment exempt from tax as provided in RCW 82.38.075, section 1 of this 1986 act, and RCW 82.38.080(1), (2), (3), and (((8) [(9)])) (9), in lieu of the reports required in this section, to submit reports annually or as requested by the department, in such form as the department may require.

          A special fuel user whose sole use of special fuel is for purposes other than the propulsion of motor vehicles upon the public highways of this state shall not be required to submit the reports required in this section.

 

        Sec. 3.  Section 12, chapter 106, Laws of 1963 as last amended by section 4, chapter 173, Laws of 1985 and RCW 46.85.120 are each amended to read as follows:

          (1) Any owner engaged in interstate operation of one or more fleets may, in lieu of registration of vehicles under chapter 46.16 RCW, register and license each fleet for operation in this state under chapter 46.85 RCW by filing a prorate application for each fleet with the department containing the following information and such other information pertinent to vehicle registration as the department may require:

          (a) Total fleet miles.  This shall be the total number of miles operated in all jurisdictions during the preceding year by the vehicles in such fleet during said year.

          (b) In-state miles.  This shall be the total number of miles operated in this state during the preceding year by the vehicles in such fleet during said year.

          (c) A description and identification of each vehicle of such fleet which is to be operated in this state during the registration year for which proportional fleet registration is requested.

          (2) The application for each fleet shall, at the time and in the manner required by the department, be supported by fee payment computed as follows:

          (a) Divide the sum of the in-state miles by total fleet miles.

          (b) Determine the total fees and taxes required under subsection (2)(c) of this section to register each and every vehicle in the fleet for which registration is requested, based on the regular annual fees or applicable fees for the unexpired portion of the registration year.

          (c) Multiply the sum of the proratable fees and taxes required by RCW 46.16.060, 46.16.070, 82.38.075, section 1 of this 1986 act, and 82.44.020 by the fraction obtained under subsection (2)(a) of this section and then add the other applicable fees required by RCW 46.01.140 and chapters 46.16 and 46.85 RCW that are nonproratable.

          (3) The applicant for proportional registration of any fleet, the nonmotor vehicles of which are operated in jurisdictions in addition to those in which the applicant's fleet motor vehicles are operated, may state such nonmotor vehicles in a separate application and compute and pay the fees therefor in accordance with such separate application, as to which "total miles" shall be the total miles operated in all jurisdictions during the preceding year.

          (4) In no event shall the proportional fee payment be less than a minimum of five dollars per motor truck, truck tractor, or auto stage, and three dollars per vehicle of any other type.