S-4121               _______________________________________________

                                                   SENATE BILL NO. 5000

                        _______________________________________________

State of Washington                              49th Legislature                              1986 Regular Session

By Senators McDermott and Peterson

Read first time 1/24/86 and referred to Committee on Ways & Means.

AN ACT Relating to the taxation of motor carriers of freight for hire; and amending RCW 35.21.850.

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

        Sec. 1.  Section 3, chapter 169, Laws of 1982 andRCW 35.21.850 are each amended to read as follows:

          No demand for a fee or tax or penalty shall be made by a city or town against a motor carrier of freight for hire on gross income derived from providing transportation services more than four years after the close of the year in which the same accrued except (1) against a taxpayer who has been guilty of fraud or misrepresentation of a material fact; or (2) where a taxpayer has executed a written waiver of such limitations((; or (3) against a taxpayer who has not registered as required by the ordinance of the city or town imposing such tax or fee, provided this subsection shall not apply to a taxpayer who has registered in any city or town where the taxpayer maintains an office or terminal, or in the case of a taxpayer who has paid a license fee or tax based on such gross receipts to any city or town levying same which may reasonably be construed to be the principal market of the taxpayer but in which he maintains no office or terminal)).