S-3295               _______________________________________________

                                                   SENATE BILL NO. 6558

                        _______________________________________________

State of Washington                              50th Legislature                              1988 Regular Session

By Senators Deccio, Bauer and Johnson

Read first time 1/25/88 and referred to Committee on Transportation.

AN ACT Relating to motor vehicle excise tax underpayments; and amending RCW 82.44.120.

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

        Sec. 1.  Section 82.44.120, chapter 15, Laws of 1961 as last amended by section 3, chapter 26, Laws of 1983 and RCW 82.44.120 are each amended to read as follows:

          Whenever any person has paid a motor vehicle license fee, and together therewith has paid an excise tax imposed under the provisions of this chapter, and the director of licensing determines that the payor is entitled to a refund of the entire amount of the license fee as provided by law, then he shall also be entitled to a refund of the entire excise tax collected under the provisions of this chapter.  In case the director determines that any person is entitled to a refund of only a part of the license fee so paid, the payor shall be entitled to a refund of the difference, if any, between the excise tax collected and that which should have been collected and the state treasurer shall determine the amount of such refund by reference to the applicable excise tax schedule prepared by the department of revenue in cooperation with the department of licensing.

          In case no claim is to be made for the refund of the license fee or any part thereof but claim is made by any person that he has paid an erroneously excessive amount of excise tax, the department of licensing shall determine in the manner generally provided in this chapter the amount of such excess, if any, that has been paid and shall certify to the state treasurer that such person is entitled to a refund in such amount.

          In any case where due to error, a person has been required to pay an excise tax pursuant to this chapter which amounts to an overpayment of five dollars or more, such person shall be entitled to a refund of the entire amount of such overpayment, regardless of whether or not a refund of the overpayment has been requested.  Conversely, if due to error, the department or its agents has failed to charge and collect the full amount of the excise tax due, ((which underpayment is in the amount of five dollars or more,)) the department shall not charge and collect such additional amount as ((will)) would constitute full payment of the tax.

          If the department approves the claim it shall notify the state treasurer to that effect, and the treasurer shall make such approved refunds and the other refunds herein provided for from the general fund and shall mail or deliver the same to the person entitled thereto.

          Any person making any false statement under which he obtains any amount of refund to which he is not entitled under the provisions of this section, is guilty of a gross misdemeanor.