AN ACT Relating to the evasion of a tax or
license fee when licensing a vehicle; amending RCW 46.16.010, 47.68.240,
88.02.118, 82.48.020, 82.49.010, and 82.50.400; adding a new section to chapter
47.68 RCW; and prescribing penalties.
BE IT
ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1.
RCW 46.16.010 and 1991 c 163 s 1 are each amended to read as follows:
(1) It is unlawful for a person to operate any
vehicle over and along a public highway of this state without first having
obtained and having in full force and effect a current and proper vehicle
license and display vehicle license number plates therefor as by this chapter
provided. Failure to make initial registration before operation on the
highways of this state is a misdemeanor, and any person convicted thereof shall
be punished by a fine of no less than three hundred thirty dollars, no part of
which may be suspended or deferred. Failure to renew an expired registration
before operation on the highways of this state is a traffic infraction.
(2) The licensing of a ((motor)) vehicle
in another state by a resident of this state, as defined in RCW 46.16.028, ((with
willful intent to evade)) evading the payment of any tax or license
fee imposed in connection with registration, is a gross misdemeanor punishable
as follows:
(a) For a first offense, up to one year in the
county jail and a fine equal to twice the amount of delinquent taxes and fees,
no part of which may be suspended or deferred;
(b) For a second or subsequent offense, up to
one year in the county jail and a fine equal to three times the amount of
delinquent taxes and fees, no part of which may be suspended or deferred.
(3) These provisions shall not apply to farm
vehicle[s] as defined in RCW 46.04.181 if operated within a radius of fifteen
miles of the farm where principally used or garaged, farm tractors and farm
implements including trailers designed as cook or bunk houses used exclusively
for animal herding temporarily operating or drawn upon the public highways, and
trailers used exclusively to transport farm implements from one farm to another
during the daylight hours or at night when such equipment has lights that
comply with the law: PROVIDED FURTHER, That these provisions shall not apply
to spray or fertilizer applicator rigs designed and used exclusively for
spraying or fertilization in the conduct of agricultural operations and not
primarily for the purpose of transportation, and nurse rigs or equipment
auxiliary to the use of and designed or modified for the fueling, repairing or
loading of spray and fertilizer applicator rigs and not used, designed or
modified primarily for the purpose of transportation: PROVIDED FURTHER, That
these provisions shall not apply to fork lifts operated during daylight hours
on public highways adjacent to and within five hundred feet of the warehouses
which they serve: PROVIDED FURTHER, That these provisions shall not apply to
equipment defined as follows:
"Special highway construction
equipment" is any vehicle which is designed and used primarily for grading
of highways, paving of highways, earth moving, and other construction work on
highways and which is not designed or used primarily for the transportation of
persons or property on a public highway and which is only incidentally operated
or moved over the highway. It includes, but is not limited to, road
construction and maintenance machinery so designed and used such as portable
air compressors, air drills, asphalt spreaders, bituminous mixers, bucket
loaders, track laying tractors, ditchers, leveling graders, finishing machines,
motor graders, paving mixers, road rollers, scarifiers, earth moving scrapers
and carryalls, lighting plants, welders, pumps, power shovels and draglines,
self-propelled and tractor-drawn earth moving equipment and machinery,
including dump trucks and tractor-dump trailer combinations which either (1)
are in excess of the legal width or (2) which, because of their length, height
or unladen weight, may not be moved on a public highway without the permit
specified in RCW 46.44.090 and which are not operated laden except within the
boundaries of the project limits as defined by the contract, and other similar
types of construction equipment, or (3) which are driven or moved upon a public
highway only for the purpose of crossing such highway from one property to
another, provided such movement does not exceed five hundred feet and the
vehicle is equipped with wheels or pads which will not damage the roadway
surface.
Exclusions:
"Special highway construction
equipment" does not include any of the following:
Dump trucks originally designed to comply with
the legal size and weight provisions of this code notwithstanding any subsequent
modification which would require a permit, as specified in RCW 46.44.090, to
operate such vehicles on a public highway, including trailers, truck-mounted
transit mixers, cranes and shovels, or other vehicles designed for the
transportation of persons or property to which machinery has been attached.
(4) The following vehicles, whether operated
solo or in combination, are exempt from license registration and displaying
license plates as required by this chapter:
(a) A converter gear used to convert a
semitrailer into a trailer or a two-axle truck or tractor into a three or more
axle truck or tractor or used in any other manner to increase the number of
axles of a vehicle. Converter gear includes an auxiliary axle, booster axle,
dolly, and jeep axle.
(b) A tow dolly that is used for towing a motor
vehicle behind another motor vehicle. The front or rear wheels of the towed
vehicle are secured to and rest on the tow dolly that is attached to the towing
vehicle by a tow bar.
NEW SECTION. Sec. 2. A
new section is added to chapter 47.68 RCW to read as follows:
A person who is required to register an
aircraft under this chapter and who registers an aircraft in another state or
foreign country evading the Washington aircraft excise tax is guilty of a gross
misdemeanor.
Sec. 3.
RCW 47.68.240 and 1987 c 202 s 216 are each amended to read as follows:
Any person violating any of the provisions of
this chapter, or any of the rules, regulations, or orders issued pursuant
thereto, shall be guilty of a misdemeanor and shall be punished ((by a fine
of not more than one hundred dollars or by imprisonment for not more than
thirty days, or both such fine and imprisonment: PROVIDED,)) as
provided under chapter 9A.20 RCW, except that any person violating any of
the provisions of RCW 47.68.220 ((or)), 47.68.230, or section
2 of this act shall be guilty of a gross misdemeanor which shall be
punished ((by a fine of not more than one thousand dollars or by
imprisonment for not more than one year or by both in any proceeding brought in
superior court and by a fine of not more than five hundred dollars or by
imprisonment for not more than six months or by both in any proceedings brought
in district court)) as provided under chapter 9A.20 RCW. In
addition to, or in lieu of, the penalties provided in this section, or as a
condition to the suspension of a sentence which may be imposed pursuant
thereto, for violations of RCW 47.68.220 and 47.68.230, the court in its
discretion may prohibit the violator from operating an aircraft within the
state for such period as it may determine but not to exceed one year.
Violation of the duly imposed prohibition of the court may be treated as a
separate offense under this section or as a contempt of court.
Sec. 4.
RCW 88.02.118 and 1987 c 149 s 7 are each amended to read as follows:
It is a gross misdemeanor punishable as
provided under chapter 9A.20 RCW for any person owning a vessel subject
to taxation under chapter 82.49 RCW to register a vessel in another
state to avoid Washington state vessel excise tax required under chapter 82.49
RCW or to obtain a vessel dealer's registration for the purpose of evading
excise tax on vessels under chapter 82.49 RCW.
Sec. 5.
RCW 82.48.020 and 1992 c 154 s 1 are each amended to read as follows:
(1) 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. A violation of this
subsection is a misdemeanor punishable as provided under chapter 9A.20 RCW.
(2) 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. A violation of this subsection is a gross
misdemeanor. 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.
(3) Except as provided under subsections (1)
and (2) of this section, a violation of this chapter is a misdemeanor
punishable as provided in chapter 9A.20 RCW.
Sec. 6.
RCW 82.49.010 and 1992 c 154 s 3 are each amended to read as follows:
(1) 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. Violation of this subsection is a
misdemeanor.
(2) 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 guilty of a gross misdemeanor and 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.
(3) 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. 7.
RCW 82.50.400 and 1992 c 154 s 5 are each amended to read as follows:
(1) 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. Violation of this subsection is a misdemeanor.
(2) 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 guilty of a gross misdemeanor and 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.
