AN ACT Relating to dedicating the state sales tax on motor vehicles to transportation improvements; amending RCW 82.08.020 and 82.12.020; reenacting and amending RCW 43.84.092; adding a new section to chapter 46.68 RCW; creating a new section; and providing an effective date.
Sec. 1. It is the intent of the legislature to ensure Washington's transportation infrastructure can support the safe and efficient movement of people and goods. Primary funding for transportation infrastructure efforts comes from the state portion of the fuel tax and fees for registering motor vehicles, which have economic and political vulnerabilities that can limit their reliability. The legislature intends to establish an additional funding source that would not be subject to bonding, and therefore offer greater flexibility and efficiency in addressing transportation infrastructure needs. The legislature finds that dedicating the sales tax revenue on vehicle sales to the transportation budget would reinforce the state's ability to provide the twenty-first century transportation system that the people of Washington can and should expect.
Sec. 2. RCW 82.08.020 and 2014 c 140 s 12 are each amended to read as follows:Tax imposed—Retail sales—Retail car rental.
(1) There is levied and collected a tax equal to six and five-tenths percent of the selling price on each retail sale in this state of:
(a) Tangible personal property, unless the sale is specifically excluded from the RCW 82.04.050 definition of retail sale;
(b) Digital goods, digital codes, and digital automated services, if the sale is included within the RCW 82.04.050 definition of retail sale;
(c) Services, other than digital automated services, included within the RCW 82.04.050 definition of retail sale;
(d) Extended warranties to consumers; and
(e) Anything else, the sale of which is included within the RCW 82.04.050 definition of retail sale.
(2) There is levied and collected an additional tax on each retail car rental, regardless of whether the vehicle is licensed in this state, equal to five and nine-tenths percent of the selling price. The revenue collected under this subsection must be deposited in the multimodal transportation account created in RCW 47.66.070.
(3)(a) Beginning July 1, 2003, there is levied and collected an additional tax of three-tenths of one percent of the selling price on each retail sale of a motor vehicle in this state, other than retail car rentals taxed under subsection (2) of this section. The revenue collected under this subsection must be deposited in the multimodal transportation account created in RCW 47.66.070.
(b) For purposes of this subsection (3), "motor vehicle" has the meaning provided in RCW 46.04.320, but does not include:
(i) Farm tractors or farm vehicles as defined in RCW 46.04.180 and 46.04.181, unless the farm tractor or farm vehicle is for use in the production of marijuana;
(ii) Off-road vehicles as defined in RCW 46.04.365;
(iii) Nonhighway vehicles as defined in RCW 46.09.310; and
(iv) Snowmobiles as defined in RCW 46.04.546.
(4) For purposes of subsection (3) of this section, "motor vehicle" has the meaning provided in RCW 46.04.320, but does not include:
(a) Farm tractors or farm vehicles as defined in RCW 46.04.180 and 46.04.181, unless the farm tractor or farm vehicle is for use in the production of marijuana;
(b) Off-road vehicles as defined in RCW 46.04.365;
(c) Nonhighway vehicles as defined in RCW 46.09.310; and
(d) Snowmobiles as defined in RCW 46.04.546. (a) Beginning July 1, 2020, ten percent of all revenue collected under subsection (1) of this section on each new and used retail sale of a vehicle in this state, including private party sales, but excluding retail car rentals taxed under subsection (2) of this section, must be deposited into the congestion relief and safety account.
(b) Beginning July 1, 2021, twenty percent of all revenue collected under subsection (1) of this section on each new and used retail sale of a vehicle in this state, including private party sales, but excluding retail car rentals taxed under subsection (2) of this section, must be deposited into the congestion relief and safety account.
(c) Beginning July 1, 2022, thirty percent of all revenue collected under subsection (1) of this section on each new and used retail sale of a vehicle in this state, including private party sales, but excluding retail car rentals taxed under subsection (2) of this section, must be deposited into the congestion relief and safety account.
(d) Beginning July 1, 2023, forty percent of all revenue collected under subsection (1) of this section on each new and used retail sale of a vehicle in this state, including private party sales, but excluding retail car rentals taxed under subsection (2) of this section, must be deposited into the congestion relief and safety account.
(e) Beginning July 1, 2024, fifty percent of all revenue collected under subsection (1) of this section on each new and used retail sale of a vehicle in this state, including private party sales, but excluding retail car rentals taxed under subsection (2) of this section, must be deposited into the congestion relief and safety account.
(f) Beginning July 1, 2025, sixty percent of all revenue collected under subsection (1) of this section on each new and used retail sale of a vehicle in this state, including private party sales, but excluding retail car rentals taxed under subsection (2) of this section, must be deposited into the congestion relief and safety account.
(g) Beginning July 1, 2026, seventy percent of all revenue collected under subsection (1) of this section on each new and used retail sale of a vehicle in this state, including private party sales, but excluding retail car rentals taxed under subsection (2) of this section, must be deposited into the congestion relief and safety account.
(h) Beginning July 1, 2027, eighty percent of all revenue collected under subsection (1) of this section on each new and used retail sale of a vehicle in this state, including private party sales, but excluding retail car rentals taxed under subsection (2) of this section, must be deposited into the congestion relief and safety account.
(i) Beginning July 1, 2028, ninety percent of all revenue collected under subsection (1) of this section on each new and used retail sale of a vehicle in this state, including private party sales, but excluding retail car rentals taxed under subsection (2) of this section, must be deposited into the congestion relief and safety account.
(j) Beginning July 1, 2029, and each fiscal year thereafter, all revenue collected under subsection (1) of this section on each new and used retail sale of a vehicle in this state, including private party sales, but excluding retail car rentals taxed under subsection (2) of this section, must be deposited into the congestion relief and safety account.
(k) If the employment growth forecast for any fiscal year is estimated to be less than one percent, then the requirements of (a) through (j) of this subsection (4) are suspended for that fiscal year.
(l) For purposes of this subsection (4), "vehicle" has the meaning provided in RCW 46.04.670 including, but not limited to, passenger vehicles, light trucks, commercial vehicles, travel trailers, recreational vehicles, intermittent use trailers, motorcycles, and campers, but "vehicle" does not include:
(i) Farm tractors or farm vehicles as defined in RCW 46.04.180 and 46.04.181, unless the farm tractor or farm vehicle is for use in the production of marijuana;
(ii) Off-road vehicles as defined in RCW 46.04.365;
(iii) Nonhighway vehicles as defined in RCW 46.09.310;
(iv) Bicycles as defined in RCW 46.04.071; and
(v) Snowmobiles as defined in RCW 46.04.546.
(5) Beginning on December 8, 2005, 0.16 percent of the taxes collected under subsection (1) of this section must be dedicated to funding comprehensive performance audits required under RCW 43.09.470. The revenue identified in this subsection must be deposited in the performance audits of government account created in RCW 43.09.475.
(6) The taxes imposed under this chapter apply to successive retail sales of the same property.
(7) The rates provided in this section apply to taxes imposed under chapter 82.12 RCW as provided in RCW 82.12.020.
2014 c 140 § 12; 2016 c 1 § 2 (Initiative Measure No. 1366, approved November 3, 2015); 2011 c 171 § 120; 2010 c 106 § 212; (2010 c 106 § 211 expired January 1, 2011); (2009 c 469 § 802 expired January 1, 2011); 2006 c 1 § 3 (Initiative Measure No. 900, approved November 8, 2005); 2003 c 361 § 301; 2000 2nd sp.s. c 4 § 1; 1998 c 321 § 36 (Referendum Bill No. 49, approved November 3, 1998); 1992 c 194 § 9; 1985 c 32 § 1. Prior: 1983 2nd ex.s. c 3 § 62; 1983 2nd ex.s. c 3 § 41; 1983 c 7 § 6; 1982 1st ex.s. c 35 § 1; 1981 2nd ex.s. c 8 § 1; 1977 ex.s. c 324 § 2; 1975-'76 2nd ex.s. c 130 § 1; 1971 ex.s. c 281 § 9; 1969 ex.s. c 262 § 31; 1967 ex.s. c 149 § 19; 1965 ex.s. c 173 § 13; 1961 c 293 § 6; 1961 c 15 § 82.08.020; prior: 1959 ex.s. c 3 § 5; 1955 ex.s. c 10 § 2; 1949 c 228 § 4; 1943 c 156 § 5; 1941 c 76 § 2; 1939 c 225 § 10; 1935 c 180 § 16; Rem. Supp. 1949 § 8370-16.
Reviser's note: The Washington state supreme court ruled in Lee v. State, 185 Wn.2d 608, 374 P.3d 157 (2016) that Initiative Measure No. 1366 (chapter 1, Laws of 2016) is in violation of the single-subject rule of Article II, section 19 of the state Constitution and is therefore void in its entirety. This section is published without the amendment contained in Initiative Measure No. 1366.
Contingent effective date—2016 c 1 § 2 (Initiative Measure No. 1366): "(1) Section 2 of this act takes effect April 15, 2016, unless the contingency in subsection (2) of this section occurs.(2) If the legislature, prior to April 15, 2016, refers to the ballot for a vote a constitutional amendment requiring two-thirds legislative approval or voter approval to raise taxes as defined by voter-approved Initiatives 960, 1053, and 1185 and section 6 of this act and majority legislative approval for fee increases as required by voter-approved Initiatives 960, 1053, and 1185 and codified in RCW 43.135.055 and further defined by subsection (a) of this section, section 2 of this act expires on April 14, 2016.(a) [(3)] "Majority legislative approval for fee increases" means only the legislature may set a fee increase's amount and must list it in a bill so it can be subject to the ten-year cost projection and other accountability procedures required by RCW 43.135.031." [2016 c 1 § 3 (Initiative Measure No. 1366, approved November 3, 2015).]
Intent—Effective date—2011 c 171: See notes following RCW 4.24.210.
Effective date—2010 c 106 § 212: "Section 212 of this act takes effect January 1, 2011." [2010 c 106 § 409.]
Expiration date—2010 c 106 § 211: "Section 211 of this act expires January 1, 2011." [2010 c 106 § 408.]
Expiration date—2009 c 469 § 802: "Section 802 of this act expires January 1, 2011." [2009 c 469 § 904.]
Effective date—2009 c 469 §§ 801 and 802: "Sections 801 and 802 of this act take effect August 1, 2009." [2009 c 469 § 903.]
Short title—Effective date—2006 c 1 (Initiative Measure No. 900): See RCW 43.09.471.
Policies and purposes—Construction—Severability—Part headings not law—2006 c 1 (Initiative Measure No. 900): See notes following RCW 43.09.470.
Effective dates—2003 c 361: "Sections 301 through 602 of this act take effect July 1, 2003, and sections 201 and 202 of this act take effect August 1, 2003." [2003 c 361 § 703.]
Findings—2003 c 361: See note following RCW 82.38.030.
Application—2000 2nd sp.s. c 4 § 1: "Section 1 of this act applies to taxes collected on and after December 31, 1999." [2000 2nd sp.s. c 4 § 34.]
Effective date—2000 2nd sp.s. c 4 §§ 1-3, 20: "Sections 1 through 3 and 20 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect immediately [May 2, 2000]." [2000 2nd sp.s. c 4 § 35.]
Purpose—Severability—1998 c 321: See notes following RCW 82.14.045.
Contingent effective dates—1998 c 321 §§ 23-42: See note following RCW 35.58.410.
Legislative intent—1992 c 194: "The legislature intends to exempt rental cars from state and local motor vehicle excise taxes, and to impose additional sales and use taxes in lieu thereof. These additional sales and use taxes are intended to provide as much revenue to the funds currently receiving motor vehicle excise tax revenue, including the transportation funds and the general fund, as each fund would have received if the motor vehicle excise tax exemptions had not been enacted. Revenues from these additional sales and use taxes are intended to be distributed in the same manner as the motor vehicle excise tax revenues they replace." [1992 c 194 § 4.]
Effective dates—1992 c 194: See note following RCW 46.04.466.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Construction—1983 c 7: "This act shall not be construed as affecting any existing right acquired, or liability or obligation incurred under the sections amended in this act, nor any rule, regulation, or order adopted, nor any proceeding instituted, under those sections." [1983 c 7 § 34.]
Severability—1983 c 7: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [1983 c 7 § 35.]
Effective dates—1983 c 7: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect March 1, 1983, except as follows:(1) Sections 9 through 22, and 25 through 31 of this act shall take effect June 30, 1983.(2) Sections 23 and 24 of this act shall take effect January 1, 1984, for taxes first due in 1984 and thereafter.The department of revenue and the department of licensing shall immediately take necessary steps to ensure that all sections of this act are properly implemented on their effective dates. The additional taxes and tax rate changes imposed under this act shall take effect on the dates designated in this act notwithstanding the date this act becomes law under Article III, section 12 of the state Constitution." [1983 c 7 § 37.]
Severability—1982 1st ex.s. c 35: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [1982 1st ex.s. c 35 § 47.]
Effective dates—Expiration date—1982 1st ex.s. c 35: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect immediately, except that sections 28, 29, and 30 of this act shall take effect on May 1, 1982, sections 33 and 34 of this act shall take effect on July 1, 1983, and sections 35 through 38 of this act shall take effect on January 1, 1983.Sections 28 and 29 of this act shall expire on July 1, 1983. The additional taxes imposed under this act shall take effect on the dates designated in this act notwithstanding the date this act becomes law under Article III, section 12 of the state Constitution." [1982 1st ex.s. c 35 § 48.]
Effective date—1975-'76 2nd ex.s. c 130: "This 1976 amendatory act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect immediately: PROVIDED, That the provisions of this 1976 amendatory act shall be null and void in the event chapter . . . (*Substitute Senate Bill No. 2778), Laws of 1975-'76 2nd ex. sess. is approved and becomes law." [1975-'76 2nd ex.s. c 130 § 4.]
*Reviser's note: "Substitute Senate Bill No. 2778" failed to become law.
High capacity transportation systems—Sales and use tax: RCW 81.104.170.
Manufacturers, study: 1994 c 66.
Sec. 3. RCW 82.12.020 and 2017 c 323 s 520 are each amended to read as follows:Use tax imposed.
(1) There is levied and collected from every person in this state a tax or excise for the privilege of using within this state as a consumer any:
(a) Article of tangible personal property acquired by the user in any manner, including tangible personal property acquired at a casual or isolated sale, and including by-products used by the manufacturer thereof, except as otherwise provided in this chapter, irrespective of whether the article or similar articles are manufactured or are available for purchase within this state;
(b) Prewritten computer software, regardless of the method of delivery, but excluding prewritten computer software that is either provided free of charge or is provided for temporary use in viewing information, or both;
(c) Services defined as a retail sale in RCW 82.04.050 (2) (a) or (g) or (6)(c), excluding services defined as a retail sale in RCW 82.04.050(6)(c) that are provided free of charge;
(d) Extended warranty; or
(e)(i) Digital good, digital code, or digital automated service, including the use of any services provided by a seller exclusively in connection with digital goods, digital codes, or digital automated services, whether or not a separate charge is made for such services.
(ii) With respect to the use of digital goods, digital automated services, and digital codes acquired by purchase, the tax imposed in this subsection (1)(e) applies in respect to:
(A) Sales in which the seller has granted the purchaser the right of permanent use;
(B) Sales in which the seller has granted the purchaser a right of use that is less than permanent;
(C) Sales in which the purchaser is not obligated to make continued payment as a condition of the sale; and
(D) Sales in which the purchaser is obligated to make continued payment as a condition of the sale.
(iii) With respect to digital goods, digital automated services, and digital codes acquired other than by purchase, the tax imposed in this subsection (1)(e) applies regardless of whether or not the consumer has a right of permanent use or is obligated to make continued payment as a condition of use.
(2) The provisions of this chapter do not apply in respect to the use of any article of tangible personal property, extended warranty, digital good, digital code, digital automated service, or service taxable under RCW 82.04.050 (2) (a) or (g) or (6)(c), if the sale to, or the use by, the present user or the present user's bailor or donor has already been subjected to the tax under chapter 82.08 RCW or this chapter and the tax has been paid by the present user or by the present user's bailor or donor.
(3)(a) Except as provided in this section, payment of the tax imposed by this chapter or chapter 82.08 RCW by one purchaser or user of tangible personal property, extended warranty, digital good, digital code, digital automated service, or other service does not have the effect of exempting any other purchaser or user of the same property, extended warranty, digital good, digital code, digital automated service, or other service from the taxes imposed by such chapters.
(b) The tax imposed by this chapter does not apply:
(i) If the sale to, or the use by, the present user or his or her bailor or donor has already been subjected to the tax under chapter 82.08 RCW or this chapter and the tax has been paid by the present user or by his or her bailor or donor;
(ii) In respect to the use of any article of tangible personal property acquired by bailment and the tax has once been paid based on reasonable rental as determined by RCW 82.12.060 measured by the value of the article at time of first use multiplied by the tax rate imposed by chapter 82.08 RCW or this chapter as of the time of first use;
(iii) In respect to the use of any article of tangible personal property acquired by bailment, if the property was acquired by a previous bailee from the same bailor for use in the same general activity and the original bailment was prior to June 9, 1961; or
(iv) To the use of digital goods or digital automated services, which were obtained through the use of a digital code, if the sale of the digital code to, or the use of the digital code by, the present user or the present user's bailor or donor has already been subjected to the tax under chapter 82.08 RCW or this chapter and the tax has been paid by the present user or by the present user's bailor or donor.
(4)(a) Except as provided in (b) of this subsection (4), the tax is levied and must be collected in an amount equal to the value of the article used, value of the digital good or digital code used, value of the extended warranty used, or value of the service used by the taxpayer, multiplied by the applicable rates in effect for the retail sales tax under RCW 82.08.020.
(b) In the case of a seller required to collect use tax from the purchaser, the tax must be collected in an amount equal to the purchase price multiplied by the applicable rate in effect for the retail sales tax under RCW 82.08.020.
(5) For purposes of the tax imposed in this section, "person" includes anyone within the definition of "buyer," "purchaser," and "consumer" in RCW 82.08.010.
(6)(a) Beginning July 1, 2020, ten percent of all use tax revenue collected under subsection (1) of this section on the use of each new and used vehicle in this state, but excluding retail car rentals taxed under RCW 82.08.020, must be deposited into the congestion relief and safety account.
(b) Beginning July 1, 2021, twenty percent of all use tax revenue collected under subsection (1) of this section on the use of each new and used vehicle in this state, but excluding retail car rentals taxed under RCW 82.08.020, must be deposited into the congestion relief and safety account.
(c) Beginning July 1, 2022, thirty percent of all use tax revenue collected under subsection (1) of this section on the use of each new and used vehicle in this state, but excluding retail car rentals taxed under RCW 82.08.020, must be deposited into the congestion relief and safety account.
(d) Beginning July 1, 2023, forty percent of all use tax revenue collected under subsection (1) of this section on the use of each new and used vehicle in this state, but excluding retail car rentals taxed under RCW 82.08.020, must be deposited into the congestion relief and safety account.
(e) Beginning July 1, 2024, fifty percent of all use tax revenue collected under subsection (1) of this section on the use of each new and used vehicle in this state, but excluding retail car rentals taxed under RCW 82.08.020, must be deposited into the congestion relief and safety account.
(f) Beginning July 1, 2025, sixty percent of all use tax revenue collected under subsection (1) of this section on the use of each new and used vehicle in this state, but excluding retail car rentals taxed under RCW 82.08.020, must be deposited into the congestion relief and safety account.
(g) Beginning July 1, 2026, seventy percent of all use tax revenue collected under subsection (1) of this section on the use of each new and used vehicle in this state, but excluding retail car rentals taxed under RCW 82.08.020, must be deposited into the congestion relief and safety account.
(h) Beginning July 1, 2027, eighty percent of all use tax revenue collected under subsection (1) of this section on the use of each new and used vehicle in this state, but excluding retail car rentals taxed under RCW 82.08.020, must be deposited into the congestion relief and safety account.
(i) Beginning July 1, 2028, ninety percent of all use tax revenue collected under subsection (1) of this section on the use of each new and used vehicle in this state, but excluding retail car rentals taxed under RCW 82.08.020, must be deposited into the congestion relief and safety account.
(j) Beginning July 1, 2029, and each fiscal year thereafter, all use tax revenue collected under subsection (1) of this section on the use of each new and used vehicle in this state, but excluding retail car rentals taxed under RCW 82.08.020, must be deposited into the congestion relief and safety account.
(k) If the employment growth forecast for any fiscal year is estimated to be less than one percent, then the requirements of (a) through (j) of this subsection (6) are suspended for that fiscal year.
2017 c 323 § 520; 2015 c 169 § 6; 2010 1st sp.s. c 23 § 206; 2009 c 535 § 305; 2005 c 514 § 105. Prior: 2003 c 361 § 302; 2003 c 168 § 214; 2003 c 5 § 2; 2002 c 367 § 4; 1999 c 358 § 9; 1998 c 332 § 7; 1996 c 148 § 5; 1994 c 93 § 2; 1983 c 7 § 7; 1981 2nd ex.s. c 8 § 2; 1980 c 37 § 79; 1977 ex.s. c 324 § 3; 1975-'76 2nd ex.s. c 130 § 2; 1975-'76 2nd ex.s. c 1 § 2; 1971 ex.s. c 281 § 10; 1969 ex.s. c 262 § 32; 1967 ex.s. c 149 § 22; 1965 ex.s. c 173 § 18; 1961 c 293 § 9; 1961 c 15 § 82.12.020; prior: 1959 ex.s. c 3 § 10; 1955 ex.s. c 10 § 3; 1955 c 389 § 25; 1949 c 228 § 7; 1943 c 156 § 8; 1941 c 76 § 6; 1939 c 225 § 14; 1937 c 191 § 1; 1935 c 180 § 31; Rem. Supp. 1949 § 8370-31.
Tax preference performance statement exemption—Automatic expiration date exemption—2017 c 323: See note following RCW 82.04.040.
Effective date—2015 c 169: See note following RCW 82.04.050.
Effective date—2010 1st sp.s. c 23: See note following RCW 82.32.655.
Findings—Intent—2010 1st sp.s. c 23: See notes following RCW 82.04.220.
Intent—Construction—2009 c 535: See notes following RCW 82.04.192.
Effective date—2005 c 514: See note following RCW 83.100.230.
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
Effective dates—2003 c 361: See note following RCW 82.08.020.
Findings—2003 c 361: See note following RCW 82.38.030.
Effective dates—Part headings not law—2003 c 168: See notes following RCW 82.08.010.
Finding—Intent—Retroactive application—Effective date—2003 c 5: See notes following RCW 82.12.010.
Severability—Effective date—2002 c 367: See notes following RCW 82.04.060.
Effective date—1999 c 358 §§ 1 and 3-21: See note following RCW 82.04.3651.
Findings—Intent—Effective date—1998 c 332: See notes following RCW 82.04.29001.
Severability—Effective date—1996 c 148: See notes following RCW 82.04.050.
Effective date—1994 c 93: See note following RCW 82.12.010.
Construction—Severability—Effective dates—1983 c 7: See notes following RCW 82.08.020.
Intent—1980 c 37: See note following RCW 82.04.4281.
Effective date—1975-'76 2nd ex.s. c 130: See note following RCW 82.08.020.
Application to preexisting contracts—1975-'76 2nd ex.s. c 1: See note following RCW 82.12.010.
Severability—1975-'76 2nd ex.s. c 1: See note following RCW 82.12.010.
High capacity transportation systems—Sales and use tax: RCW 81.104.170.
Sec. 4. A new section is added to chapter 46.68 RCW to read as follows:
(1) The congestion relief and safety account is created in the state treasury. Moneys in the account may be spent only after appropriation. Expenditures from the account may be used only for transportation projects, programs, or activities based on the percentage of historical spending of eighteenth amendment restricted funds and noneighteenth amendment restricted funds as determined under subsection (2) of this section.
(2) By November 1st of each even-numbered year, the joint transportation committee must determine the historical percentage spent from eighteenth amendment restricted funds and noneighteenth amendment restricted funds based on the three most recently completed fiscal biennia. This information must be transmitted to the office of financial management and the house and senate transportation committees of the legislature to be used in the development of their respective omnibus transportation appropriations.
(3) All sales and use tax revenues on new and used vehicles deposited into the congestion relief and safety account pursuant to RCW 82.08.020 and 82.12.020 must be used exclusively on a cash funding basis for transportation projects, programs, and activities, including reducing the reliance on transportation-related debt obligations pursuant to subsection (4) of this section. All sales and use tax revenues on new and used vehicles deposited into the congestion relief and safety account pursuant to RCW 82.08.020 and 82.12.020 cannot be used for any new revenue bond issues or used as a source for any other type of debt or similar type of financing mechanism.
(4) Part of the purpose in the allocation of additional resources from the sales and use tax revenues on new and used vehicles into the congestion relief and safety account pursuant to RCW 82.08.020 and 82.12.020 is to lower the overall reliance on debt financing for transportation projects and infrastructure. Beginning December 1, 2022, and each two years thereafter, the state treasurer must prepare a report that shows the impact of this act on the reliance of debt financing for transportation appropriations.
(5) Nothing in this section may be construed so as to violate any terms or conditions contained in any highway construction bond issues now or hereafter authorized by statute and whose payment is by such statute pledged to be paid from any excise taxes on fuel.
Sec. 5. RCW 43.84.092 and 2019 c 421 s 15, 2019 c 403 s 14, 2019 c 365 s 19, 2019 c 287 s 19, and 2019 c 95 s 6 are each reenacted and amended to read as follows:Deposit of surplus balance investment earnings—Treasury income account—Accounts and funds credited. (Effective January 1, 2020.)
(1) All earnings of investments of surplus balances in the state treasury shall be deposited to the treasury income account, which account is hereby established in the state treasury.
(2) The treasury income account shall be utilized to pay or receive funds associated with federal programs as required by the federal cash management improvement act of 1990. The treasury income account is subject in all respects to chapter 43.88 RCW, but no appropriation is required for refunds or allocations of interest earnings required by the cash management improvement act. Refunds of interest to the federal treasury required under the cash management improvement act fall under RCW 43.88.180 and shall not require appropriation. The office of financial management shall determine the amounts due to or from the federal government pursuant to the cash management improvement act. The office of financial management may direct transfers of funds between accounts as deemed necessary to implement the provisions of the cash management improvement act, and this subsection. Refunds or allocations shall occur prior to the distributions of earnings set forth in subsection (4) of this section.
(3) Except for the provisions of RCW 43.84.160, the treasury income account may be utilized for the payment of purchased banking services on behalf of treasury funds including, but not limited to, depository, safekeeping, and disbursement functions for the state treasury and affected state agencies. The treasury income account is subject in all respects to chapter 43.88 RCW, but no appropriation is required for payments to financial institutions. Payments shall occur prior to distribution of earnings set forth in subsection (4) of this section.
(4) Monthly, the state treasurer shall distribute the earnings credited to the treasury income account. The state treasurer shall credit the general fund with all the earnings credited to the treasury income account except:
(a) The following accounts and funds shall receive their proportionate share of earnings based upon each account's and fund's average daily balance for the period: The abandoned recreational vehicle disposal account, the aeronautics account, the aircraft search and rescue account, the Alaskan Way viaduct replacement project account, the brownfield redevelopment trust fund account, the budget stabilization account, the capital vessel replacement account, the capitol building construction account, the Cedar River channel construction and operation account, the Central Washington University capital projects account, the charitable, educational, penal and reformatory institutions account, the Chehalis basin account, the cleanup settlement account, the Columbia river basin water supply development account, the Columbia river basin taxable bond water supply development account, the Columbia river basin water supply revenue recovery account, the common school construction fund, the community forest trust account, the congestion relief and safety account, the connecting Washington account, the county arterial preservation account, the county criminal justice assistance account, the deferred compensation administrative account, the deferred compensation principal account, the department of licensing services account, the department of licensing tuition recovery trust fund, the department of retirement systems expense account, the developmental disabilities community trust account, the diesel idle reduction account, the drinking water assistance account, the drinking water assistance administrative account, the early learning facilities development account, the early learning facilities revolving account, the Eastern Washington University capital projects account, the education construction fund, the education legacy trust account, the election account, the electric vehicle account, the energy freedom account, the energy recovery act account, the essential rail assistance account, The Evergreen State College capital projects account, the federal forest revolving account, the ferry bond retirement fund, the freight mobility investment account, the freight mobility multimodal account, the grade crossing protective fund, the public health services account, the state higher education construction account, the higher education construction account, the highway bond retirement fund, the highway infrastructure account, the highway safety fund, the hospital safety net assessment fund, the industrial insurance premium refund account, the Interstate 405 and state route number 167 express toll lanes account, the judges' retirement account, the judicial retirement administrative account, the judicial retirement principal account, the local leasehold excise tax account, the local real estate excise tax account, the local sales and use tax account, the marine resources stewardship trust account, the medical aid account, the mobile home park relocation fund, the money-purchase retirement savings administrative account, the money-purchase retirement savings principal account, the motor vehicle fund, the motorcycle safety education account, the multimodal transportation account, the multiuse roadway safety account, the municipal criminal justice assistance account, the natural resources deposit account, the oyster reserve land account, the pension funding stabilization account, the perpetual surveillance and maintenance account, the pollution liability insurance agency underground storage tank revolving account, the public employees' retirement system plan 1 account, the public employees' retirement system combined plan 2 and plan 3 account, the public facilities construction loan revolving account beginning July 1, 2004, the public health supplemental account, the public works assistance account, the Puget Sound capital construction account, the Puget Sound ferry operations account, the Puget Sound Gateway facility account, the Puget Sound taxpayer accountability account, the real estate appraiser commission account, the recreational vehicle account, the regional mobility grant program account, the resource management cost account, the rural arterial trust account, the rural mobility grant program account, the rural Washington loan fund, the sexual assault prevention and response account, the site closure account, the skilled nursing facility safety net trust fund, the small city pavement and sidewalk account, the special category C account, the special wildlife account, the state employees' insurance account, the state employees' insurance reserve account, the state investment board expense account, the state investment board commingled trust fund accounts, the state patrol highway account, the state route number 520 civil penalties account, the state route number 520 corridor account, the state wildlife account, the statewide broadband account, the statewide tourism marketing account, the student achievement council tuition recovery trust fund, the supplemental pension account, the Tacoma Narrows toll bridge account, the teachers' retirement system plan 1 account, the teachers' retirement system combined plan 2 and plan 3 account, the tobacco prevention and control account, the tobacco settlement account, the toll facility bond retirement account, the transportation 2003 account (nickel account), the transportation equipment fund, the transportation future funding program account, the transportation improvement account, the transportation improvement board bond retirement account, the transportation infrastructure account, the transportation partnership account, the traumatic brain injury account, the tuition recovery trust fund, the University of Washington bond retirement fund, the University of Washington building account, the voluntary cleanup account, the volunteer firefighters' and reserve officers' relief and pension principal fund, the volunteer firefighters' and reserve officers' administrative fund, the vulnerable roadway user education account, the Washington judicial retirement system account, the Washington law enforcement officers' and firefighters' system plan 1 retirement account, the Washington law enforcement officers' and firefighters' system plan 2 retirement account, the Washington public safety employees' plan 2 retirement account, the Washington school employees' retirement system combined plan 2 and 3 account, the Washington state health insurance pool account, the Washington state patrol retirement account, the Washington State University building account, the Washington State University bond retirement fund, the water pollution control revolving administration account, the water pollution control revolving fund, the Western Washington University capital projects account, the Yakima integrated plan implementation account, the Yakima integrated plan implementation revenue recovery account, and the Yakima integrated plan implementation taxable bond account. Earnings derived from investing balances of the agricultural permanent fund, the normal school permanent fund, the permanent common school fund, the scientific permanent fund, the state university permanent fund, and the state reclamation revolving account shall be allocated to their respective beneficiary accounts.
(b) Any state agency that has independent authority over accounts or funds not statutorily required to be held in the state treasury that deposits funds into a fund or account in the state treasury pursuant to an agreement with the office of the state treasurer shall receive its proportionate share of earnings based upon each account's or fund's average daily balance for the period.
(5) In conformance with Article II, section 37 of the state Constitution, no treasury accounts or funds shall be allocated earnings without the specific affirmative directive of this section.
2019 c 421 § 15; 2019 c 403 § 14; 2019 c 365 § 19; 2019 c 287 § 19; 2019 c 95 § 6. Prior: 2018 c 287 § 7; 2018 c 275 § 10; 2018 c 203 § 14; prior: 2017 3rd sp.s. c 25 § 50; 2017 3rd sp.s. c 12 § 12; 2017 c 290 § 8; prior: 2016 c 194 § 5; 2016 c 161 § 20; 2016 c 112 § 4; prior: 2015 3rd sp.s. c 44 § 107; 2015 3rd sp.s. c 12 § 3; prior: 2014 c 112 § 106; 2014 c 74 § 5; 2014 c 32 § 6; prior: 2013 2nd sp.s. c 23 § 24; 2013 2nd sp.s. c 11 § 15; 2013 2nd sp.s. c 1 § 15; prior: 2013 c 251 § 3; 2013 c 96 § 3; 2012 c 198 § 2; 2012 c 196 § 7; 2012 c 187 § 14; 2012 c 83 § 4; prior: 2011 1st sp.s. c 16 § 6; 2011 1st sp.s. c 7 § 22; 2011 c 369 § 6; 2011 c 339 § 1; 2011 c 311 § 9; 2011 c 272 § 3; 2011 c 120 § 3; 2011 c 83 § 7; prior: 2010 1st sp.s. c 30 § 20; 2010 1st sp.s. c 9 § 7; 2010 c 248 § 6; 2010 c 222 § 5; 2010 c 162 § 6; 2010 c 145 § 11; prior: 2009 c 479 § 31; 2009 c 472 § 5; 2009 c 451 § 8; (2009 c 451 § 7 expired July 1, 2009); prior: 2008 c 128 § 19; 2008 c 106 § 4; (2008 c 106 § 3 expired July 1, 2009); (2008 c 106 § 2 expired July 1, 2008); prior: 2007 c 514 § 3; 2007 c 513 § 1; 2007 c 484 § 4; 2007 c 356 § 9; prior: 2006 c 337 § 11; (2006 c 337 § 10 expired July 1, 2006); 2006 c 311 § 23; (2006 c 311 § 22 expired July 1, 2006); 2006 c 171 § 10; (2006 c 171 § 9 expired July 1, 2006); 2006 c 56 § 10; (2006 c 56 § 9 expired July 1, 2006); 2006 c 6 § 8; prior: 2005 c 514 § 1106; 2005 c 353 § 4; 2005 c 339 § 23; 2005 c 314 § 110; 2005 c 312 § 8; 2005 c 94 § 2; 2005 c 83 § 5; prior: (2005 c 353 § 2 expired July 1, 2005); 2004 c 242 § 60; prior: 2003 c 361 § 602; 2003 c 324 § 1; 2003 c 150 § 2; 2003 c 48 § 2; prior: 2002 c 242 § 2; 2002 c 114 § 24; 2002 c 56 § 402; prior: 2001 2nd sp.s. c 14 § 608; (2001 2nd sp.s. c 14 § 607 expired March 1, 2002); 2001 c 273 § 6; (2001 c 273 § 5 expired March 1, 2002); 2001 c 141 § 3; (2001 c 141 § 2 expired March 1, 2002); 2001 c 80 § 5; (2001 c 80 § 4 expired March 1, 2002); 2000 2nd sp.s. c 4 § 6; prior: 2000 2nd sp.s. c 4 § 5; (2000 2nd sp.s. c 4 §§ 3, 4 expired September 1, 2000); 2000 c 247 § 702; 2000 c 79 § 39; (2000 c 79 §§ 37, 38 expired September 1, 2000); prior: 1999 c 380 § 9; 1999 c 380 § 8; 1999 c 309 § 929; (1999 c 309 § 928 expired September 1, 2000); 1999 c 268 § 5; (1999 c 268 § 4 expired September 1, 2000); 1999 c 94 § 4; (1999 c 94 §§ 2, 3 expired September 1, 2000); 1998 c 341 § 708; 1997 c 218 § 5; 1996 c 262 § 4; prior: 1995 c 394 § 1; 1995 c 122 § 12; prior: 1994 c 2 § 6 (Initiative Measure No. 601, approved November 2, 1993); 1993 sp.s. c 25 § 511; 1993 sp.s. c 8 § 1; 1993 c 500 § 6; 1993 c 492 § 473; 1993 c 445 § 4; 1993 c 329 § 2; 1993 c 4 § 9; 1992 c 235 § 4; 1991 sp.s. c 13 § 57; 1990 2nd ex.s. c 1 § 204; 1989 c 419 § 12; 1985 c 57 § 51.
Reviser's note: *(1) 2016 c 111 § 1 eliminated the "drinking water assistance administrative account" and created an administrative subaccount of the drinking water assistance account. The office of financial management's fund reference manual treats the administrative subaccount as a continuation of the drinking water assistance administrative account.(2) This section was amended by 2019 c 95 § 6, 2019 c 287 § 19, 2019 c 365 § 19, 2019 c 403 § 14, and by 2019 c 421 § 15, without reference to one another. All amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Intent—Effective date—2019 c 421: See notes following RCW 47.10.896.
Finding—Intent—Effective date—2019 c 403: See notes following RCW 46.04.071.
Findings—2019 c 365: See note following RCW 43.330.532.
Effective date—2019 c 287: See note following RCW 82.29A.125.
Findings—Intent—2019 c 287: See note following RCW 28B.30.903.
Intent—2019 c 95: See note following RCW 70.105D.180.
Findings—Implementation—Effective date—2018 c 287: See notes following RCW 46.55.400.
Finding—Intent—2018 c 203: See note following RCW 28B.85.095.
Findings—Intent—Effective date—2017 3rd sp.s. c 12: See notes following RCW 43.31.565.
Contingent expiration date—2015 3rd sp.s. c 44 § 107: "Section 107 of this act expires on the date the requirements set out in section 7, chapter 36, Laws of 2012 are met." [2015 3rd sp.s. c 44 § 429.]
Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.
Contingent expiration date—2015 3rd sp.s. c 12 § 3: "Section 3 of this act expires on the date the requirements set out in section 7, chapter 36, Laws of 2012 are met." [2015 3rd sp.s. c 12 § 5.]
Effective date—2015 3rd sp.s. c 12: See note following RCW 47.01.480.
Contingent expiration date—2014 c 112 § 106: "Section 106 of this act expires on the date the requirements set out in section 7, chapter 36, Laws of 2012 are met." [2014 c 112 § 501.]
Contingent expiration date—2014 c 74 § 5: "Section 5 of this act expires on the date the requirements set out in section 7, chapter 36, Laws of 2012 are met." [2014 c 74 § 9.]
Contingent expiration date—2014 c 32 § 6: "Section 6 of this act expires on the date the requirements set out in section 7, chapter 36, Laws of 2012 are met." [2014 c 32 § 8.]
Contingent expiration date—2013 2nd sp.s. c 23 § 24: "Section 24 of this act expires if the requirements set out in section 7, chapter 36, Laws of 2012 are met." [2013 2nd sp.s. c 23 § 29.]
Finding—Intent—2013 2nd sp.s. c 23: See note following RCW 46.09.442.
Effective date—2013 2nd sp.s. c 23: See note following RCW 46.09.310.
Contingent expiration date—2013 2nd sp.s. c 11 § 15: "Section 15 of this act expires if the requirements set out in section 7, chapter 36, Laws of 2012 are met." [2013 2nd sp.s. c 11 § 17.]
Contingent expiration date—2013 2nd sp.s. c 1 § 15: "Section 15 of this act expires on the date the requirements set out in section 7, chapter 36, Laws of 2012 are met." [2013 2nd sp.s. c 1 § 17.]
Findings—Intent—Effective date—2013 2nd sp.s. c 1: See notes following RCW 70.105D.020.
Contingent expiration date—2013 c 251 § 3: "Section 3 of this act expires if the requirements set out in section 7, chapter 36, Laws of 2012 are met." [2013 c 251 § 15.]
Residual balance of funds—Effective date—2013 c 251: See notes following RCW 41.06.280.
Contingent expiration date—2013 c 96 § 3: "Section 3 of this act expires if the requirements set out in section 7, chapter 36, Laws of 2012 are met." [2013 c 96 § 5.]
Effective date—2012 c 198: See note following RCW 70.94.6532.
Finding—Intent—2012 c 83: See note following RCW 47.56.862.
Finding—Contingent effective date—Notice of certification and toll rate agreements—2012 c 36: See notes following RCW 47.56.810.
Effective date—2011 1st sp.s. c 16 §§ 1-15: See note following RCW 47.60.530.
Purpose—Findings—Intent—Severability—Effective date—2011 1st sp.s. c 7: See RCW 74.48.005, 74.48.900, and 74.48.901.
Intent—2011 c 369: See note following RCW 47.56.880.
Effective date—2011 c 339: "Sections 1 through 4 and 6 through 38 of this act take effect September 1, 2011." [2011 c 339 § 39.]
Effective date—2010 1st sp.s. c 30: See RCW 74.60.903.
Effective date—2010 1st sp.s. c 9: See note following RCW 28A.650.035.
Intent—2010 c 222: See note following RCW 43.08.150.
Effective date—2010 c 162: See note following RCW 43.42.090.
Effective date—2009 c 479: See note following RCW 2.56.030.
Intent—Effective date—2009 c 472: See notes following RCW 47.56.870.
Effective date—2009 c 451 § 8: "Section 8 of this act takes effect July 1, 2009." [2009 c 451 § 9.]
Expiration dates—2009 c 451 §§ 2, 3, 5, 6, and 7: "(1) Sections 2, 3, 5, and 6 of this act expire June 30, 2016.(2) Section 7 of this act expires July 1, 2009." [2009 c 451 § 10.]
Effective date—Intent—2009 c 451: See notes following RCW 43.325.030.
Effective date—2008 c 128 §§ 17-20: See note following RCW 88.16.061.
Expiration dates—2008 c 106 §§ 2 and 3: "(1) Section 2 of this act expires July 1, 2008.(2) Section 3 of this act expires July 1, 2009." [2008 c 106 § 5.]
Effective dates—2008 c 106 §§ 3 and 4: "(1) Section 3 of this act takes effect July 1, 2008.(2) Section 4 of this act takes effect July 1, 2009." [2008 c 106 § 6.]
Effective date—2007 c 513: "This act takes effect July 1, 2009." [2007 c 513 § 2.]
Contingent effective date—2007 c 484 §§ 2-8: See note following RCW 43.79.495.
Short title—2007 c 356: See note following RCW 74.31.005.
Effective date—2006 c 337 § 11: "Section 11 of this act takes effect July 1, 2006." [2006 c 337 § 14.]
Expiration date—2006 c 337 § 10: "Section 10 of this act expires July 1, 2006." [2006 c 337 § 13.]
Effective date—2006 c 311 § 23: "Section 23 of this act takes effect July 1, 2006." [2006 c 311 § 31.]
Expiration date—2006 c 311 § 22: "Section 22 of this act expires July 1, 2006." [2006 c 311 § 30.]
Findings—2006 c 311: See note following RCW 36.120.020.
Expiration date—2006 c 171 § 9: "Section 9 of this act expires July 1, 2006." [2006 c 171 § 14.]
Effective date—2006 c 171 §§ 8 and 10: See note following RCW 42.56.270.
Expiration date—2006 c 56 § 9: "Section 9 of this act expires July 1, 2006." [2006 c 56 § 11.]
Effective dates—2006 c 56: See note following RCW 41.45.230.
Effective date—2006 c 6: See RCW 90.90.900.
Effective date—2005 c 514 § 1106: "Section 1106 of this act takes effect July 1, 2006." [2005 c 514 § 1313.]
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
Effective dates—2005 c 353: See note following RCW 71A.20.170.
Effective date—2005 c 339 § 23: "Section 23 of this act takes effect July 1, 2006." [2005 c 339 § 25.]
Effective dates—2005 c 314 §§ 110 and 201-206: See note following RCW 46.68.035.
Part headings not law—2005 c 314: See note following RCW 46.68.035.
Effective dates—2005 c 312 §§ 6 and 8: "(1) Section 6 of 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 June 30, 2005.(2) Section 8 of this act takes effect July 1, 2006." [2005 c 312 § 11.]
Intent—Captions—2005 c 312: See notes following RCW 47.56.401.
Effective dates—2005 c 94: "(1) Section 1 of 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, 2005.(2) Section 2 of this act takes effect July 1, 2006." [2005 c 94 § 3.]
Findings—Effective dates—2005 c 83: See notes following RCW 47.26.340.
Effective date—2004 c 242: See RCW 41.37.901.
Findings—2003 c 361: See note following RCW 82.38.030.
Effective dates—2003 c 361: See note following RCW 82.08.020.
Effective date—2003 c 150 §§ 2 and 3: "Sections 2 and 3 of this act take effect July 1, 2005." [2003 c 150 § 4.]
Findings—Intent—2003 c 150; 2002 c 242: "The legislature finds that the community economic revitalization board plays a valuable and unique role in stimulating and diversifying local economies, attracting private investment, creating new jobs, and generating additional state and local tax revenues by investing in public facilities projects that result in new or expanded economic development. The legislature also finds that it is in the best interest of the state and local communities to secure a stable and dedicated source of funds for the community economic revitalization board. It is the intent of the legislature to establish an ongoing funding source for the community economic revitalization board that will be used exclusively to advance economic development infrastructure. This act provides a partial funding solution by directing that beginning July 1, 2005, the interest earnings generated by the public works assistance account shall be used to fund the community economic revitalization board's financial assistance programs. These funds are not for use other than for the stated purpose and goals of the community economic revitalization board." [2003 c 150 § 1; 2002 c 242 § 1.]
Effective date—2003 c 48: See note following RCW 29A.04.440.
Finding—Intent—2002 c 114: See RCW 47.46.011.
Captions not law—2002 c 114: See note following RCW 47.46.011.
Effective date—2001 2nd sp.s. c 14 § 608: "Section 608 of this act takes effect March 1, 2002." [2001 2nd sp.s. c 14 § 611.]
Expiration date—2001 2nd sp.s. c 14 § 607: "Section 607 of this act expires March 1, 2002." [2001 2nd sp.s. c 14 § 610.]
Severability—Effective date—2001 2nd sp.s. c 14: See notes following RCW 47.04.210.
Effective date—2001 c 273 § 6: "Section 6 of this act takes effect March 1, 2002." [2001 c 273 § 8.]
Expiration date—2001 c 273 § 5: "Section 5 of this act expires March 1, 2002." [2001 c 273 § 7.]
Effective date—2001 c 141 § 3: "Section 3 of this act takes effect March 1, 2002." [2001 c 141 § 6.]
Expiration date—2001 c 141 § 2: "Section 2 of this act expires March 1, 2002." [2001 c 141 § 5.]
Purpose—2001 c 141: "This act is needed to comply with federal law, which is the source of funds in the drinking water assistance account, used to fund the Washington state drinking water loan program as part of the federal safe drinking water act." [2001 c 141 § 1.]
Effective date—2001 c 80 § 5: "Section 5 of this act takes effect March 1, 2002." [2001 c 80 § 7.]
Expiration date—2001 c 80 § 4: "Section 4 of this act expires March 1, 2002." [2001 c 80 § 6.]
Findings—Intent—2001 c 80: See note following RCW 43.70.040.
Expiration date—2000 2nd sp.s. c 4 §§ 3 and 4: "Sections 3 and 4 of this act expire September 1, 2000." [2000 2nd sp.s. c 4 § 37.]
Effective date—2000 2nd sp.s. c 4 §§ 1-3 and 20: See note following RCW 82.08.020.
Effective dates—2000 2nd sp.s. c 4 §§ 4-10: See note following RCW 43.89.010.
Effective dates—Subchapter headings not law—2000 c 247: See RCW 41.40.931 and 41.40.932.
Expiration date—2000 c 79 §§ 37 and 38: "Sections 37 and 38 of this act expire September 1, 2000." [2000 c 79 § 49.]
Effective dates—2000 c 79 §§ 26, 38, and 39: See note following RCW 48.43.041.
Severability—2000 c 79: See note following RCW 48.04.010.
Effective date—1999 c 380: See RCW 43.99P.901.
Expiration date—1999 c 309 § 928: "Section 928 of this act expires September 1, 2000." [1999 c 309 § 930.]
Effective dates—1999 c 309 §§ 927-929, 931, and 1101-1902: See note following RCW 43.79.480.
Severability—1999 c 309: See note following RCW 41.06.152.
Effective date—1999 c 268 § 5: "Section 5 of this act takes effect September 1, 2000." [1999 c 268 § 7.]
Expiration date—1999 c 268 § 4: "Section 4 of this act expires September 1, 2000." [1999 c 268 § 6.]
Expiration date—1999 c 94 §§ 2 and 3: "Sections 2 and 3 of this act expire September 1, 2000." [1999 c 94 § 36.]
Legislative finding—1999 c 94: "The legislature finds that a periodic review of the accounts and their uses is necessary. While creating new accounts may facilitate the implementation of legislative intent, the creation of too many accounts limits the effectiveness of performance-based budgeting. Too many accounts also limit the flexibility of the legislature to address emerging and changing issues in addition to creating administrative burdens for the responsible agencies. Accounts created for specific purposes may no longer be valid or needed. Accordingly, this act eliminates accounts that are not in use or are unneeded and consolidates accounts that are similar in nature." [1999 c 94 § 1.]
Effective dates—1999 c 94: "(1) Sections 1, 2, 5 through 24, 29 through 31, and 33 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 1999.(2) Section 4 of this act takes effect September 1, 2000.(3) Sections 32 and 37 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect June 30, 1999.(4) Sections 3, 25 through 28, and 34 of this act take effect July 1, 2000." [1999 c 94 § 35.]
Effective date—1998 c 341: See RCW 41.35.901.
Findings—Effective date—1997 c 218: See notes following RCW 70.119.030.
Transportation infrastructure account—Highway infrastructure account—Finding—Intent—Purpose—1996 c 262: See RCW 82.44.195.
Effective date—1996 c 262: See note following RCW 82.44.190.
Effective date—1995 c 394: "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 June 1, 1995." [1995 c 394 § 3.]
Declaration—Intent—Purpose—1995 c 122: See RCW 59.21.006.
Effective date—1995 c 122: See RCW 59.21.905.
Effective dates—1994 c 2 (Initiative Measure No. 601): See RCW 43.135.904.
Severability—Effective dates—Part headings, captions not law—1993 sp.s. c 25: See notes following RCW 82.04.230.
Findings—Intent—1993 sp.s. c 25: See note following RCW 82.45.010.
Effective date—Application—1993 sp.s. c 8: "This act shall take effect July 1, 1993, but shall not be effective for earnings on balances prior to July 1, 1993." [1993 sp.s. c 8 § 3.]
Finding—Severability—Effective date—1993 c 500: See notes following RCW 43.41.180.
Findings—Intent—1993 c 492: See notes following RCW 43.20.050.
Short title—Savings—Reservation of legislative power—Effective dates—1993 c 492: See RCW 43.72.910 through 43.72.915.
Effective date—1993 c 329: See note following RCW 90.50A.020.
Legislative declaration—Effective date—1993 c 4: See notes following RCW 47.56.770.
Effective dates—Severability—1991 sp.s. c 13: See notes following RCW 18.08.240.
Applicability—1990 2nd ex.s. c 1: See note following RCW 82.14.050.
Severability—1990 2nd ex.s. c 1: See note following RCW 82.14.300.
Intent—Effective date—1989 c 419: See notes following RCW 4.92.006.
Effective date—1985 c 57: See note following RCW 18.04.105.
Sec. 6. This act takes effect July 1, 2020.