H-4338.1 _______________________________________________
SUBSTITUTE HOUSE BILL 2951
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State of Washington 57th Legislature 2002 Regular Session
By House Committee on Finance (originally sponsored by Representatives Conway and Carrell)
Read first time 02/11/2002. Referred to Committee on .
AN ACT Relating to tax relief for certain transportation providers for costs associated with the transportation of natural or manufactured gas; and adding a new section to chapter 82.16 RCW.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
NEW SECTION. Sec. 1. A new section is added to chapter 82.16 RCW to read as follows:
(1) Subject to the limitations in this section, a credit is allowed to an eligible transportation provider against the tax due under this chapter for the transportation costs of natural or manufactured gas that is purchased by an eligible transportation provider to use as vehicular fuel.
(2) The credit provided under this section is an amount equal to the cost to the eligible transportation provider for the transportation of the gas, exclusive of tax paid under this chapter by the seller on the amount derived from the transportation, multiplied by the rate in effect for gas distribution businesses under RCW 82.16.020.
(3) Credit under this section is limited to the amount of tax imposed under this chapter. Refunds shall not be given in place of credits and credits may not be carried over to subsequent calendar years.
(4) For the purposes of this section, an "eligible transportation provider" means:
(a) An urban passenger transportation system or carrier entitled to a refund or an exemption under RCW 82.38.080(3); or
(b) A private, nonprofit transportation provider certified under chapter 81.66 RCW and entitled to a refund or an exemption under RCW 82.38.080(1)(h).
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