AN ACT
Relating to aircraft, watercraft, and travel trailer and camper excise taxes;
amending RCW 82.48.020, 82.48.090, 82.49.010, 82.49.065, and 82.50.400;
reenacting and amending RCW 82.50.170; prescribing penalties; and providing an
effective date.
BE IT ENACTED BY THE LEGISLATURE
OF THE STATE OF WASHINGTON:
Sec.
1. RCW
82.48.020 and 1987 c 220 s 6 are each amended to read as follows:
An
annual excise tax is hereby imposed for the privilege of using any aircraft in
the state. A current certificate of air worthiness with a current inspection
date from the appropriate federal agency and/or the purchase of aviation fuel
shall constitute the necessary evidence of aircraft use or intended use. The
tax shall be collected annually or under a staggered collection schedule as
required by the secretary by rule. No additional tax shall be imposed under
this chapter upon any aircraft upon the transfer of ownership thereof, if the
tax imposed by this chapter with respect to such aircraft has already been paid
for the year in which transfer of ownership occurs. Persons who are
required to register aircraft under chapter 47.68 RCW and who register aircraft
in another state or foreign country and avoid the Washington aircraft excise
tax are liable for such unpaid excise tax. The department of revenue may
assess and collect the unpaid excise tax under chapter 82.32 RCW, including the
penalties and interest provided in chapter 82.32 RCW. A violation of this
chapter is a misdemeanor punishable as provided in chapter 9A.20 RCW.
Sec.
2. RCW
82.48.090 and 1989 c 378 s 25 are each amended to read as follows:
In
case a claim is made by any person that the person has paid an erroneously
excessive amount of excise tax under this chapter, the person may apply to the
department of transportation for a refund of the claimed excessive amount together
with interest at the rate specified in RCW 82.32.060. The department of
transportation shall review such application, and if it determines that an
excess amount of tax has actually been paid by the taxpayer, such excess amount
and interest at the rate specified in RCW 82.32.060 shall be refunded to
the taxpayer by means of a voucher approved by the department of transportation
and by the issuance of a state warrant drawn upon and payable from such funds
as the legislature may provide for that purpose. No refund shall be allowed,
however, unless application for the refund is filed with the department of
transportation within ninety days after the claimed excessive excise tax was
paid and the amount of the overpayment exceeds five dollars.
Sec.
3. RCW
82.49.010 and 1983 2nd ex.s. c 3 s 42 are each amended to read as follows:
An
excise tax is imposed for the privilege of using a vessel upon the waters of
this state, except vessels exempt under RCW 82.49.020. The annual amount of
the excise tax is one-half of one percent of fair market value, as determined
under this chapter, or five dollars, whichever is greater. Persons who are
required under chapter 88.02 RCW to register a vessel in this state and who register
the vessel in another state or foreign country and avoid the Washington
watercraft excise tax are liable for such unpaid excise tax. The department of
revenue may assess and collect the unpaid excise tax under chapter 82.32 RCW,
including the penalties and interest provided in chapter 82.32 RCW.
The
excise tax upon a vessel registered for the first time in this state shall be
imposed for a twelve-month period, including the month in which the vessel is
registered, unless the director of licensing extends or diminishes vessel
registration periods for the purpose of staggered renewal periods under RCW
88.02.050. A vessel is registered for the first time in this state when the
vessel was not registered in this state for the immediately preceding registration
year, or when the vessel was registered in another jurisdiction for the
immediately preceding year. The excise tax on vessels required to be
registered in this state on June 30, 1983, shall be paid by June 30, 1983.
Sec.
4. RCW
82.49.065 and 1989 c 68 s 3 are each amended to read as follows:
Whenever
any person has paid a vessel license fee, and with the fee has paid an excise
tax imposed under 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 the payor shall also be entitled to a refund of the
entire excise tax collected under this chapter together with interest at the
rate specified in RCW 82.32.060. If the director determines that any
person is entitled to a refund of only a part of the license fee 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 together with
interest at the rate specified in RCW 82.32.060. 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.
If no
claim is to be made for the refund of the license fee, or any part of the fee,
but claim is made by any person that he or she 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 the
person is entitled to a refund in that amount together with interest at the
rate specified in RCW 82.32.060.
If due
to error a person has been required to pay an excise tax pursuant to this
chapter and a license fee under chapter 88.02 RCW which amounts to an
overpayment of ten dollars or more, such person shall be entitled to a refund
of the entire amount of such overpayment, together with interest at the rate
specified in RCW 82.32.060, regardless of whether a refund of the
overpayment has been requested. If due to error the department or its agents
has failed to collect the full amount of the license fee and excise tax due,
which underpayment is in the amount of ten dollars or more, the department
shall charge and collect such additional amount as will constitute full payment
of the tax and any penalties or interest at the rate specified in RCW
82.32.050.
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
provided for in this section from the general fund and shall mail or deliver
the same to the person entitled to the refund.
Any
person who makes a false statement under which he or she obtains a refund to
which he or she is not entitled under this section is guilty of a gross
misdemeanor.
Sec.
5. RCW
82.50.400 and 1990 c 42 s 320 are each amended to read as follows:
An
annual excise tax is imposed on the owner of any travel trailer or camper for
the privilege of using such travel trailer or camper in this state. The excise
tax hereby imposed shall be due and payable to the department of licensing or
its agents at the time of registration of a travel trailer or camper. Whenever
an application is made to the department of licensing or its agents for a
license for a travel trailer or camper there shall be collected, in addition to
the amount of the license fee or renewal license fee, the amount of the excise
tax imposed by this chapter, and no dealer's license or license plates, and no
license or license plates for a travel trailer or camper may be issued unless
such tax is paid in full. No additional tax shall be imposed under this
chapter upon any travel trailer or camper upon the transfer of ownership
thereof, if the tax imposed by this chapter with respect to such travel trailer
or camper has already been paid for the registration year or fractional part
thereof in which such transfer occurs. Persons who are required to license
travel trailers or campers under chapter 46.16 RCW and who license travel
trailers or campers in another state or foreign country to avoid the Washington
travel trailer or camper tax are liable for such unpaid excise tax. The
department of revenue may assess and collect the unpaid excise tax under
chapter 82.32 RCW, including the penalties and interest provided in chapter
82.32 RCW.
Sec.
6. RCW
82.50.170 and 1989 c 378 s 26 and 1989 c 68 s 4 are each reenacted and amended
to read as follows:
In
case a claim is made by any person that the person has erroneously paid the tax
or a part thereof or any charge hereunder, the person may apply in writing to
the department of licensing for a refund of the amount of the claimed erroneous
payment within thirteen months of the time of payment of the tax on such a form
as is prescribed by the department of licensing. The department of licensing
shall review such application for refund, and, if it determines that an
erroneous payment has been made by the taxpayer, it shall certify the amount to
be refunded to the state treasurer that such person is entitled to a refund in
such amount together with interest at the rate specified in RCW 82.32.060,
and the treasurer shall make such approved refund together with interest at
the rate specified in RCW 82.32.060 herein provided for from the general
fund and shall mail or deliver the same to the person entitled thereto.
If due
to error a person has been required to pay an excise tax under this chapter and
a vehicle license fee under Title 46 RCW which amounts to an overpayment of ten
dollars or more, such person shall be entitled to a refund of the entire amount
of such overpayment, together with interest at the rate specified in RCW
82.32.060, regardless of whether a refund of the overpayment has been
requested. If due to error the department or its agents has failed to collect
the full amount of the license fee and excise tax due, which underpayment is in
the amount of ten dollars or more, the department shall charge and collect such
additional amount as will constitute full payment of the tax and any
penalties or interest at the rate specified in RCW 82.32.050.
Any
person making any false statement in the claim herein mentioned, under which
the person obtains any amount of refund to which the person is not entitled
under the provisions of this section, shall be guilty of a gross misdemeanor.
NEW
SECTION. Sec. 7. This
act shall take effect July 1, 1992.
