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                                                   SENATE BILL NO. 6667

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                                                                            C 023 L 88

State of Washington                              50th Legislature                              1988 Regular Session

By Senator Nelson; by request of Department of Licensing

Read first time 1/29/88 and referred to Committee on Transportation.

AN ACT Relating to special fuel tax reporting; amending RCW 82.38.150; and providing an effective date.

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

        Sec. 1.  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)).  Special fuel dealers shall file the reports at the 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

Special fuel users whose estimated yearly tax liability is two hundred fifty dollars or less, shall file a report yearly, and special fuel users whose estimated yearly tax liability is more than two hundred fifty dollars, shall file reports quarterly.

          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 and RCW 82.38.080(1), (2), (3), ((and)) (8), (([(9)])) and (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.

NEW SECTION. Sec. 2.     This act shall take effect January 1, 1989.

                                                                                                                      Passed the Senate February 12, 1988.

                                                                                                                                       President of the Senate.

                                                                                                                           Passed the House March 2, 1988.

                                                                                                                                         Speaker of the House.