H-2644.1  _______________________________________________

                    SUBSTITUTE HOUSE BILL 1351

          _______________________________________________

State of Washington      55th Legislature     1997 Regular Session

By House Committee on Transportation Policy & Budget (originally sponsored by Representatives K. Schmidt, Fisher and Mitchell)

Read first time 03/10/97.

Stabilizing the monthly refund from the marine fuel tax refund account.

    AN ACT Relating to the marine fuel tax refund account; amending RCW 43.99.040 and 43.99.070; repealing RCW 43.99.030; providing an effective date; and declaring an emergency.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

    Sec. 1.  RCW 43.99.040 and 1995 c 166 s 2 are each amended to read as follows:

    There is created the marine fuel tax refund account in the state treasury.  The director of licensing shall request the state treasurer to refund monthly from the motor vehicle fund amounts which have been determined to be tax on marine fuel.  The state treasurer shall refund such amounts and place them in the marine fuel tax refund account to be held for those entitled thereto pursuant to chapter 82.36 RCW and RCW 43.99.050((, except that he shall not refund and place in the marine fuel tax refund account for any period for which a determination has been made pursuant to RCW 43.99.030 more than)).  The amount of the monthly refund is the greater of the following amounts:  (1) An amount equal to ((two)) 1.0107 percent of all moneys paid ((to him)) as motor vehicle fuel tax for such period, or (2) an amount necessary to meet all approved claims for refund of tax on marine fuel for such period.

    Sec. 2.  RCW 43.99.070 and 1995 c 166 s 4 are each amended to read as follows:

    Upon expiration of the time limited by RCW 82.36.330 for claiming of refunds of tax on marine fuel, the state of Washington shall succeed to the right to such refunds.  The director of licensing, after taking into account past and anticipated claims for refunds from and deposits to the marine fuel tax refund account ((and the costs of carrying out the provisions of RCW 43.99.030)), shall request the state treasurer to transfer monthly from the marine fuel tax refund account an amount equal to the proportion of the moneys in the account representing the motor vehicle fuel tax rate under RCW 82.36.025 in effect on January 1, 1990, to the recreation resource account and the remainder to the motor vehicle fund.

NEW SECTION. Sec. 3.  RCW 43.99.030 and 1995 c 166 s 1, 1979 c 158 s 109, 1975-'76 2nd ex.s. c 50 s 1, 1969 ex.s. c 74 s 1, & 1965 c 5 s 3 are each repealed.

NEW SECTION. Sec. 4.  This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 1997.

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