SENATE BILL REPORT
SB 6558
BYSenators Deccio, Bauer and Johnson
Prohibiting the collection of underpayments of motor vehicle excise taxes caused by department error.
Senate Committee on Transportation
Senate Hearing Date(s):February 4, 1988
Senate Staff:Robin Rettew (786-7306)
AS OF FEBRUARY 3, 1988
BACKGROUND:
Motor vehicle excise tax is levied if the Department of Licensing or its agents fail to charge and collect the full amount of excise tax owed on a vehicle, the department bills the individual for the amount of excise tax owing, providing it is $5.00 or more. The department currently processes about 25,000 underpayments per fiscal year at a value of about $264,000.
SUMMARY:
The department is prohibited from collecting motor vehicle excise tax underpayments due to errors made by the department or its agents.
Appropriation: none
Revenue: yes
Fiscal Note: requested January 28, 1988