S-1709.1 _______________________________________________
SENATE BILL 6050
_______________________________________________
State of Washington 56th Legislature 1999 Regular Session
By Senators Gardner, T. Sheldon, Haugen, Spanel, Jacobsen and Rasmussen
Read first time 02/25/1999. Referred to Committee on Natural Resources, Parks & Recreation.
AN ACT Relating to the study to determine the proportion of motor vehicle fuel tax derived from taxes paid on fuel used for marine purposes; amending RCW 43.99.030 and 43.99.040; and creating a new section.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 43.99.030 and 1995 c 166 s 1 are each amended to read as follows:
((From
time to time, but at least once each four years, the director of licensing
shall)) (1) The committee shall, in consultation with the department of
licensing and the department of transportation, make or authorize the making of
studies, surveys, or investigations to determine the amount or proportion
of moneys paid ((to him)) as motor vehicle fuel tax which is tax on
marine fuel. ((The director shall make or authorize the making of studies,
surveys, or investigations to assist him in making such determination, and
shall hold one or more public hearings on the findings of such studies,
surveys, or investigations prior to making his determination.)) The
studies, surveys, or investigations conducted pursuant to this section shall be
conducted every ten years, shall encompass a period of ((twelve)) twenty-four
consecutive months each time, and shall estimate, to the greatest accuracy
practicable, the percent of motor vehicle fuel tax which is tax on fuel sold in
Washington for use in any watercraft. A study shall be conducted during
2002-04 and the committee shall report the results of the study to the
legislature on January 1, 2005, and each ten years thereafter. ((The
final determination by the director shall be implemented as of the next biennium
after the period from which the study data were collected. The director may
delegate his duties and authority under this section to one or more persons of
the department of licensing if he finds such delegation necessary and proper to
the efficient performance of these duties.)) Costs of carrying out the
provisions of this section shall be paid from the ((marine fuel tax refund))
recreation resource account created in RCW ((43.99.040)) 43.99.170,
upon legislative appropriation.
(2) The survey required by this section will be limited to vessels required to be registered in accordance with chapter 88.02 RCW and vessels exempt from registration pursuant to RCW 88.02.030 (6) and (7).
Sec. 2. 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)) the percent of all moneys paid ((to
him)) as motor vehicle fuel tax for such period as determined by the
legislature based on the studies, surveys, and investigations conducted under
RCW 43.99.030, or (2) an amount necessary to meet all approved
claims for refund of tax on marine fuel for such period.
NEW SECTION. Sec. 3. The percent of all moneys paid as motor vehicle fuel tax which is tax on marine fuel used by watercraft pursuant to RCW 43.99.030(2) is determined to be 1.139.
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