H-4033.1 _______________________________________________
HOUSE BILL 2451
_______________________________________________
State of Washington 54th Legislature 1996 Regular Session
By Representatives Hickel, Mitchell, D. Sommers and Robertson
Read first time 01/11/96. Referred to Committee on Transportation.
AN ACT Relating to the valuation of vehicles for the purpose of determining the motor vehicle excise tax; amending RCW 82.44.041; reenacting and amending RCW 82.44.110; and creating a new section.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 82.44.041 and 1990 c 42 s 303 are each amended to read as follows:
(1) For the purpose of determining the tax under this chapter, the value of a truck-type power or trailing unit shall be the latest purchase price of the vehicle, excluding applicable federal excise taxes, state and local sales or use taxes, transportation or shipping costs, or preparatory or delivery costs, multiplied by the following percentage based on year of service of the vehicle since last sale. The latest purchase year shall be considered the first year of service.
YEAR OF SERVICE PERCENTAGE
1 100
2 90
3 83
4 75
5 67
6 59
7 52
8 44
9 36
10 28
11 21
12 13
13 or older 10
(2) The reissuance of title and registration for a truck-type power or trailing unit because of the installation of body or special equipment shall be treated as a sale, and the value of the truck-type power or trailing unit at that time, as determined by the department from such information as may be available, shall be considered the latest purchase price.
(3) For the purpose of determining the tax under this chapter, the value of a motor vehicle other than a truck-type power or trailing unit shall be the manufacturer's base suggested retail price of the vehicle when first offered for sale as a new vehicle, excluding any optional equipment, applicable federal excise taxes, state and local sales or use taxes, transportation or shipping costs, or preparatory or delivery costs, multiplied by the applicable percentage listed in this subsection based on year of service of the vehicle.
If the manufacturer's base suggested retail price is unavailable or otherwise unascertainable at the time of initial registration in this state, the department shall determine a value equivalent to a manufacturer's base suggested retail price as follows:
(a) The department shall determine a value using any information that may be available, including any guidebook, report, or compendium of recognized standing in the automotive industry or the selling price and year of sale of the vehicle. The department may use an appraisal by the county assessor. In valuing a vehicle for which the current value or selling price is not indicative of the value of similar vehicles of the same year and model, the department shall establish a value that more closely represents the average value of similar vehicles of the same year and model.
(b) The value determined in (a) of this subsection shall be divided by the applicable percentage listed in this subsection to establish a value equivalent to a manufacturer's base suggested retail price. The applicable percentage shall be based on the year of service of the vehicle for which the value is determined.
YEAR OF SERVICE PERCENTAGE
1 100
2 ((100))
87
3 ((91))
79
4 ((83))
71
5 ((74))
64
6 ((65))
57
7 ((57))
51
8 ((48))
45
9 40
10 31
11 22
12 14
13 or older 10
(4) For purposes of this chapter, value shall exclude value attributable to modifications of a motor vehicle and equipment that are designed to facilitate the use or operation of the motor vehicle by a handicapped person.
Sec. 2. RCW 82.44.110 and 1995 1st sp.s. c 15 s 2 and 1995 c 398 s 14 are each reenacted and amended to read as follows:
The county auditor shall regularly, when remitting license fee receipts, pay over and account to the director of licensing for the excise taxes collected under the provisions of this chapter. The director shall forthwith transmit the excise taxes to the state treasurer.
(1) The state treasurer shall deposit the excise taxes collected under RCW 82.44.020(1) as follows:
(a) ((1.60))
1.78 percent into the motor vehicle fund to defray administrative and
other expenses incurred by the department in the collection of the excise tax.
(b) ((8.15))
9.07 percent into the Puget Sound capital construction account in the
motor vehicle fund.
(c) ((4.07))
4.53 percent into the Puget Sound ferry operations account in the motor
vehicle fund.
(d) ((5.88))
6.54 percent into the general fund to be distributed under RCW
82.44.155.
(e) ((4.75))
5.29 percent into the municipal sales and use tax equalization account
in the general fund created in RCW 82.14.210.
(f) ((1.60))
1.78 percent into the county sales and use tax equalization account in
the general fund created in RCW 82.14.200.
(g) ((62.6440))
52.8597 percent into the general fund ((through June 30, 1995, and
57.6440 percent into the general fund beginning July 1, 1995)).
(h) ((5))
5.57 percent into the transportation fund created in RCW 82.44.180
beginning July 1, 1995.
(i) ((5.9686))
6.6431 percent into the county criminal justice assistance account
created in RCW 82.14.310.
(j) ((1.1937))
1.3286 percent into the municipal criminal justice assistance account
for distribution under RCW 82.14.320.
(k) ((1.1937))
1.3286 percent into the municipal criminal justice assistance account
for distribution under RCW 82.14.330.
(l) ((2.95))
3.28 percent into the county public health account created in RCW
70.05.125.
Notwithstanding (i) through (k) of this subsection, no more than sixty million dollars shall be deposited into the accounts specified in (i) through (k) of this subsection for the period January 1, 1994, through June 30, 1995. Not more than five percent of the funds deposited to these accounts shall be available for appropriations for enhancements to the state patrol crime laboratory system and the continuing costs related to these enhancements. Motor vehicle excise tax funds appropriated for such enhancements shall not supplant existing funds from the state general fund. For the fiscal year ending June 30, 1998, and for each fiscal year thereafter, the amounts deposited into the accounts specified in (i) through (k) of this subsection shall not increase by more than the amounts deposited into those accounts in the previous fiscal year increased by the implicit price deflator for the previous fiscal year. Any revenues in excess of this amount shall be deposited into the general fund.
(2) The state treasurer shall deposit the excise taxes collected under RCW 82.44.020(2) into the transportation fund.
(3) The state treasurer shall deposit the excise tax imposed by RCW 82.44.020(3) into the air pollution control account created by RCW 70.94.015.
NEW SECTION. Sec. 3. This act becomes effective with motor vehicle fees due or to become due on September 1, 1996, or thereafter.
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