1967-S.E AAS 4/12/95 S3090.1

 

 

 

ESHB 1967 - S COMM AMD

By Committee on Transportation

 

                                                   ADOPTED 4/12/95

 

    Strike everything after the enacting clause and insert the following:

 

    "Sec. 1.  RCW 46.16.010 and 1993 c 238 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 vehicle in another state by a resident of this state, as defined in RCW 46.16.028, 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)) four times the amount of delinquent taxes and fees, no part of which may be suspended or deferred.  For fines levied under this subsection (b), an amount equal to the delinquent taxes and fees owed shall be deposited in the vehicle licensing fraud account created in the state treasury;

    (c) The delinquent taxes and fees shall be deposited and distributed in the same manner as if the taxes and fees were properly paid in a timely fashion.

    (3) These provisions shall not apply to farm ((vehicle[s])) vehicles 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.

 

    Sec. 2.  RCW 46.16.160 and 1993 c 102 s 2 are each amended to read as follows:

    (1) The owner of a vehicle which under reciprocal relations with another jurisdiction would be required to obtain a license registration in this state or an unlicensed vehicle which would be required to obtain a license registration for operation on public highways of this state may, as an alternative to such license registration, secure and operate such vehicle under authority of a trip permit issued by this state in lieu of a Washington certificate of license registration, and licensed gross weight if applicable.  The licensed gross weight may not exceed eighty thousand pounds for a combination of vehicles nor forty thousand pounds for a single unit vehicle with three or more axles.  Trip permits may also be issued for movement of mobile homes pursuant to RCW 46.44.170.  For the purpose of this section, a vehicle is considered unlicensed if the licensed gross weight currently in effect for the vehicle or combination of vehicles is not adequate for the load being carried.  Vehicles registered under RCW 46.16.135 shall not be operated under authority of trip permits in lieu of further registration within the same registration year.

    (2) Each trip permit shall authorize the operation of a single vehicle at the maximum legal weight limit for such vehicle for a period of three consecutive days commencing with the day of first use.  No more than three such permits may be used for any one vehicle in any period of thirty consecutive days.  Every permit shall identify, as the department may require, the vehicle for which it is issued and shall be completed in its entirety and signed by the operator before operation of the vehicle on the public highways of this state.  Correction of data on the permit such as dates, license number, or vehicle identification number invalidates the permit.  The trip permit shall be displayed on the vehicle to which it is issued as prescribed by the department.

    (3) Vehicles operating under authority of trip permits are subject to all laws, rules, and regulations affecting the operation of like vehicles in this state.

    (4) Prorate operators operating commercial vehicles on trip permits in Washington shall retain the customer copy of such permit for four years.

    (5) ((Blank)) Trip permits may be obtained from field offices of the department of transportation, Washington state patrol, department of licensing, or other agents appointed by the department.  For each permit issued, there shall be collected a filing fee as provided by RCW 46.01.140, an administrative fee of eight dollars, and an excise tax of one dollar.  If the filing fee amount of one dollar prescribed by RCW 46.01.140 is increased or decreased after January 1, 1981, the administrative fee shall be adjusted to compensate for such change to insure that the total amount collected for the filing fee, administrative fee, and excise tax remain at ten dollars.  These fees and taxes are in lieu of all other vehicle license fees and taxes.  No exchange, credits, or refunds may be given for trip permits after they have been purchased.

    (6) The department may appoint county auditors or businesses as agents for the purpose of selling trip permits to the public.  County auditors or businesses so appointed may retain the filing fee collected for each trip permit to defray expenses incurred in handling and selling the permits.

    (7) A violation of or a failure to comply with any provision of this section is a gross misdemeanor.

    (8) The department of licensing may adopt rules as it deems necessary to administer this section.

    (9) All administrative fees and excise taxes collected under the provisions of this ((chapter)) section shall be forwarded by the department with proper identifying detailed report to the state treasurer who shall deposit the administrative fees to the credit of the motor vehicle fund and the excise taxes to the credit of the general fund.  Filing fees will be forwarded and reported to the state treasurer by the department as prescribed in RCW 46.01.140.

 

    Sec. 3.  RCW 47.68.255 and 1993 c 238 s 2 are each amended 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.  For a second or subsequent offense, the person convicted is also subject to a fine equal to four times the amount of delinquent taxes and fees, no part of which may be suspended or deferred.  Excise taxes owed and fines assessed shall be deposited and distributed in the manner provided under RCW 46.16.010(2).

 

    Sec. 4.  RCW 88.02.118 and 1993 c 238 s 4 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.  For a second or subsequent offense, the person convicted is also subject to a fine equal to four times the amount of delinquent taxes and fees, no part of which may be suspended or deferred.  Excise taxes owed and fines assessed shall be deposited in the manner provided under RCW 46.16.010(2).

 

    Sec. 5.  RCW 82.32.330 and 1991 c 330 s 1 are each amended to read as follows:

    (1) For purposes of this section:

    (a) "Disclose" means to make known to any person in any manner whatever a return or tax information;

    (b) "Return" means a tax or information return or claim for refund required by, or provided for or permitted under, the laws of this state which is filed with the department of revenue by, on behalf of, or with respect to a person, and any amendment or supplement thereto, including supporting schedules, attachments, or lists that are supplemental to, or part of, the return so filed;

    (c) "Tax information" means (i) a taxpayer's identity, (ii) the nature, source, or amount of the taxpayer's income, payments, receipts, deductions, exemptions, credits, assets, liabilities, net worth, tax liability deficiencies, overassessments, or tax payments, whether taken from the taxpayer's books and records or any other source, (iii) whether the taxpayer's return was, is being, or will be examined or subject to other investigation or processing, (iv) a part of a written determination that is not designated as a precedent and disclosed pursuant to RCW 82.32.410, or a background file document relating to a written determination, and (v) other data received by, recorded by, prepared by, furnished to, or collected by the department of revenue with respect to the determination of the existence, or possible existence, of liability, or the amount thereof, of a person under the laws of this state for a tax, penalty, interest, fine, forfeiture, or other imposition, or offense:  PROVIDED, That data, material, or documents that do not disclose information related to a specific or identifiable taxpayer do not constitute tax information under this section.  Except as provided by RCW 82.32.410, nothing in this chapter shall require any person possessing data, material, or documents made confidential and privileged by this section to delete information from such data, material, or documents so as to permit its disclosure;

    (d) "State agency" means every Washington state office, department, division, bureau, board, commission, or other state agency; and

    (e) "Taxpayer identity" means the taxpayer's name, address, telephone number, registration number, or any combination thereof, or any other information disclosing the identity of the taxpayer.

    (2) Returns and tax information shall be confidential and privileged, and except as authorized by this section, neither the department of revenue nor any officer, employee, agent, or representative thereof nor any other person may disclose any return or tax information.

    (3) The foregoing, however, shall not prohibit the department of revenue or an officer, employee, agent, or representative thereof from:

    (a) Disclosing such return or tax information in a civil or criminal judicial proceeding or an administrative proceeding:

    (i) In respect of any tax imposed under the laws of this state if the taxpayer or its officer or other person liable under Title 82 RCW is a party in the proceeding; or

    (ii) In which the taxpayer about whom such return or tax information is sought and another state agency are adverse parties in the proceeding;

    (b) Disclosing, subject to such requirements and conditions as the director shall prescribe by rules adopted pursuant to chapter 34.05 RCW, such return or tax information regarding a taxpayer to such taxpayer or to such person or persons as that taxpayer may designate in a request for, or consent to, such disclosure, or to any other person, at the taxpayer's request, to the extent necessary to comply with a request for information or assistance made by the taxpayer to such other person:  PROVIDED, That tax information not received from the taxpayer shall not be so disclosed if the director determines that such disclosure would compromise any investigation or litigation by any federal, state, or local government agency in connection with the civil or criminal liability of the taxpayer or another person, or that such disclosure is contrary to any agreement entered into by the department that provides for the reciprocal exchange of information with other government agencies which agreement requires confidentiality with respect to such information unless such information is required to be disclosed to the taxpayer by the order of any court;

    (c) Disclosing the name of a taxpayer with a deficiency greater than five thousand dollars and against whom a warrant under RCW 82.32.210 has been either issued or ((failed [filed])) filed and remains outstanding for a period of at least ten working days.  The department shall not be required to disclose any information under this subsection if a taxpayer:  (i) Has been issued a tax assessment; (ii) has been issued a warrant that has not been filed; and (iii) has entered a deferred payment arrangement with the department of revenue and is making payments upon such deficiency that will fully satisfy the indebtedness within twelve months;

    (d) Disclosing the name of a taxpayer with a deficiency greater than five thousand dollars and against whom a warrant under RCW 82.32.210 has been filed with a court of record and remains outstanding;

    (e) Publishing statistics so classified as to prevent the identification of particular returns or reports or items thereof;

    (f) Disclosing such return or tax information, for official purposes only, to the governor or attorney general, or to any state agency, or to any committee or subcommittee of the legislature dealing with matters of taxation, revenue, trade, commerce, the control of industry or the professions;

    (g) Permitting the department of revenue's records to be audited and examined by the proper state officer, his or her agents and employees;

    (h) Disclosing any such return or tax information to a peace officer as defined in RCW 9A.04.110 or county prosecuting attorney, for official purposes.  The disclosure shall be made only in response to a search warrant, subpoena, or other court order, unless the disclosure is for the purpose of criminal tax enforcement.  A peace officer or county prosecuting attorney who receives such return or tax information may disclose that return or tax information only for use in the investigation and any related court proceeding, or in the court proceeding for which the return or tax information originally was sought;

    (i) Disclosing any such return or tax information to the proper officer of the internal revenue service of the United States, the Canadian government or provincial governments of Canada, or to the proper officer of the tax department of any state or city or town or county, for official purposes, but only if the statutes of the United States, Canada or its provincial governments, or of such other state or city or town or county, as the case may be, grants substantially similar privileges to the proper officers of this state; or

    (((i))) (j) Disclosing any such return or tax information to the Department of Justice, the Bureau of Alcohol, Tobacco and Firearms of the Department of the Treasury, the Department of Defense, the United States customs service, the coast guard of the United States, and the United States department of transportation, or any authorized representative thereof, for official purposes;

    (((j))) (k) Publishing or otherwise disclosing the text of a written determination designated by the director as a precedent pursuant to RCW 82.32.410; or

    (((k))) (l) Disclosing, in a manner that is not associated with other tax information, the taxpayer name, business address, mailing address, revenue tax registration numbers, standard industrial classification code of a taxpayer, and the dates of opening and closing of business.

    (4) Any person acquiring knowledge of any return or tax information in the course of his or her employment with the department of revenue and any person acquiring knowledge of any return or tax information as provided under subsection (3) (f), (g), (h), ((or)) (i), or (j) of this section, who discloses any such return or tax information to another person not entitled to knowledge of such return or tax information under the provisions of this section, shall ((upon conviction be punished by a fine not exceeding one thousand dollars and,)) be guilty of a misdemeanor.  If the person found guilty of such violation is an officer or employee of the state, such person shall forfeit such office or employment and shall be incapable of holding any public office or employment in this state for a period of two years thereafter.

 

    NEW SECTION.  Sec. 6.  A new section is added to chapter 46.68 RCW to read as follows:

    The vehicle licensing fraud account is created in the state treasury.  All receipts from penalties and fines paid under RCW 46.16.010, 47.68.255, and 88.02.118 shall be deposited into the account.  Moneys in the account may be spent only after appropriation.  Expenditures from the account may be used only for vehicle license fraud enforcement and collections by the Washington state patrol and the department of revenue.

 

    NEW SECTION.  Sec. 7.  This act takes effect January 1, 1996."

 

 

 

ESHB 1967 - S COMM AMD

By Committee on Transportation

 

                                                   ADOPTED 4/12/95

 

    In line 1 of the title, after "crimes;" strike the remainder of the title and insert "amending RCW 46.16.010, 46.16.160, 47.68.255, 88.02.118, and 82.32.330; adding a new section to chapter 46.68 RCW; prescribing penalties; and providing an effective date."

 


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