S-0050.2 _______________________________________________
SENATE BILL 5371
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State of Washington 57th Legislature 2001 Regular Session
By Senators Patterson, Jacobsen, Finkbeiner, Fairley, Johnson, Kline, McDonald, Kohl‑Welles, Constantine, Thibaudeau, Long and Shin
Read first time 01/19/2001. Referred to Committee on Transportation.
AN ACT Relating to redistributing the gas tax; and amending RCW 82.36.020 and 82.36.410.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. RCW 82.36.020 and 2000 c 103 s 13 are each amended to read as follows:
(1) There is hereby levied and imposed upon motor vehicle fuel users a tax at the rate computed in the manner provided in RCW 82.36.025 on each gallon of motor vehicle fuel.
(2) The tax imposed by subsection (1) of this section is imposed when any of the following occurs:
(a) Motor vehicle fuel is removed in this state from a terminal if the motor vehicle fuel is removed at the rack unless the removal is to a licensed exporter for direct delivery to a destination outside of the state;
(b) Motor vehicle fuel is removed in this state from a refinery if either of the following applies:
(i) The removal is by bulk transfer and the refiner or the owner of the motor vehicle fuel immediately before the removal is not a licensee; or
(ii) The removal is at the refinery rack unless the removal is to a licensed exporter for direct delivery to a destination outside of the state;
(c) Motor vehicle fuel enters into this state for sale, consumption, use, or storage if either of the following applies:
(i) The entry is by bulk transfer and the importer is not a licensee; or
(ii) The entry is not by bulk transfer;
(d) Motor vehicle fuel is removed in this state to an unlicensed entity unless there was a prior taxable removal, entry, or sale of the motor vehicle fuel;
(e) Blended motor vehicle fuel is removed or sold in this state by the blender of the fuel. The number of gallons of blended motor vehicle fuel subject to the tax is the difference between the total number of gallons of blended motor vehicle fuel removed or sold and the number of gallons of previously taxed motor vehicle fuel used to produce the blended motor vehicle fuel.
(3) The proceeds of the
motor vehicle fuel excise tax shall be distributed as provided in RCW ((46.68.090))
82.36.410.
Sec. 2. RCW 82.36.410 and 1973 c 95 s 5 are each amended to read as follows:
All moneys
collected by the director shall be transmitted forthwith to the state treasurer,
together with a statement showing whence the moneys were derived((, and
shall be by him credited to the motor vehicle fund)). Proceeds
collected from King, Pierce, and Snohomish counties shall be distributed back
to these counties in the same proportions in which the proceeds were remitted
to the treasurer, and used by these counties only for transportation purposes.
All other proceeds shall be credited to the motor vehicle fund and distributed
in accordance with RCW 46.68.090.
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