AN ACT Relating to
licensing and registration crimes; 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;
creating a new section; prescribing penalties; and providing an effective date.
BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF WASHINGTON:
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;
(c) For fines levied
under (b) of this subsection, an amount equal to the avoided taxes and fees
owed shall be deposited in the vehicle licensing fraud account created in the
state treasury;
(d) The avoided
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, except that in the case of
a recreational vehicle as defined in RCW 43.22.335, no more than two trip
permits may be used for any one vehicle in a one-year period. 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 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 avoided 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. 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 avoided 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 1995 c
197 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;
(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; and
(f)
"Department" means the department of revenue or its officer, agent,
employee, or representative.
(2) Returns and tax
information shall be confidential and privileged, and except as authorized by
this section, neither the department of revenue nor any other person may
disclose any return or tax information.
(3) The foregoing,
however, shall not prohibit the department of revenue 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 would identify a
confidential informant, 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 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 may 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 the return or tax
information may disclose that return or tax information only for use in the
investigation and a 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;
(((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;
(((k))) (l)
Disclosing, in a manner that is not associated with other tax information, the
taxpayer name, entity type, business address, mailing address, revenue tax
registration numbers, standard industrial classification code of a taxpayer,
and the dates of opening and closing of business. This subsection shall not be
construed as giving authority to the department to give, sell, or provide
access to any list of taxpayers for any commercial purpose; or
(((l))) (m)
Disclosing such return or tax information that is also maintained by another
Washington state or local governmental agency as a public record available for
inspection and copying under the provisions of chapter 42.17 RCW or is a
document maintained by a court of record not otherwise prohibited from
disclosure.
(4)(a) The department
may disclose return or taxpayer information to a person under investigation or
during any court or administrative proceeding against a person under
investigation as provided in this subsection (4). The disclosure must be in
connection with the department's official duties relating to an audit,
collection activity, or a civil or criminal investigation. The disclosure may
occur only when the person under investigation and the person in possession of
data, materials, or documents are parties to the return or tax information to
be disclosed. The department may disclose return or tax information such as
invoices, contracts, bills, statements, resale or exemption certificates, or
checks. However, the department may not disclose general ledgers, sales or
cash receipt journals, check registers, accounts receivable/payable ledgers,
general journals, financial statements, expert's workpapers, income tax
returns, state tax returns, tax return workpapers, or other similar data,
materials, or documents.
(b) Before disclosure
of any tax return or tax information under this subsection (4), the department
shall, through written correspondence, inform the person in possession of the
data, materials, or documents to be disclosed. The correspondence shall
clearly identify the data, materials, or documents to be disclosed. The department
may not disclose any tax return or tax information under this subsection (4)
until the time period allowed in (c) of this subsection has expired or until
the court has ruled on any challenge brought under (c) of this subsection.
(c) The person in
possession of the data, materials, or documents to be disclosed by the
department has twenty days from the receipt of the written request required
under (b) of this subsection to petition the superior court of the county in
which the petitioner resides for injunctive relief. The court shall limit or
deny the request of the department if the court determines that:
(i) The data,
materials, or documents sought for disclosure are cumulative or duplicative, or
are obtainable from some other source that is more convenient, less burdensome,
or less expensive;
(ii) The production of
the data, materials, or documents sought would be unduly burdensome or
expensive, taking into account the needs of the department, the amount in
controversy, limitations on the petitioner's resources, and the importance of
the issues at stake; or
(iii) The data,
materials, or documents sought for disclosure contain trade secret information
that, if disclosed, could harm the petitioner.
(d) The department
shall reimburse reasonable expenses for the production of data, materials, or
documents incurred by the person in possession of the data, materials, or
documents to be disclosed.
(e) Requesting
information under (b) of this subsection that may indicate that a taxpayer is
under investigation does not constitute a disclosure of tax return or tax
information under this section.
(5) 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,))
is guilty of a misdemeanor. If the person 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. From penalties and fines
imposed under RCW 46.16.010, 47.68.255, and 88.02.118, an amount equal to the
taxes and fees owed 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. The department of
licensing shall develop a method of accepting applications and issuing trip
permits by electronic means. The department shall present a progress report to
the legislative transportation committee by December 15, 1996.
NEW SECTION. Sec.
8. Sections 1 through 6 of
this act take effect January 1, 1997.
