HB 2893-S - DIGEST

(AS OF HOUSE 2ND READING 2/8/96)

     Declares that the tax required by chapter 82.36 RCW, to be collected by the seller, is held in trust by the seller until paid to the department, and a seller who appropriates or converts the tax collected to his or her own use or to any use other than the payment of the tax to the extent that the money required to be collected is not available for payment on the due date as prescribed in this chapter is guilty of a crime.

     Provides that every application for a distributor's license must contain the designated information to the extent it applies to the applicant.

     Prescribes penalties for providing false information.

     Establishes a fuel tax advisory group to develop audit and investigation techniques, changes to statutes, and other tools to combat fuel tax evasion.

     Directs DOL to submit draft language, by December 1, 1996, to merge chapters 82.36, 82.38, and 82.42 RCW.