HB 2819 - DIGEST

     Declares that the current system for collecting special fuel taxes has allowed many parties to fraudulently evade paying the special fuel taxes due the state.

     Declares that by changing the point of collection of special taxes from dealers to suppliers, the department of licensing will have fewer parties to collect tax from and enforcement will be enhanced, thus leading to greater revenues for the state.

     Declares an intent of the legislature that this act will not apply to the extent its provisions are contrary to any provisions in any agreement currently in effect or which may be negotiated between the state of Washington and Native American Nations.