S-173                 _______________________________________________

                                                   SENATE BILL NO. 3583

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State of Washington                              49th Legislature                              1985 Regular Session

By Senator Goltz

Read first time 2/5/85 and referred to Committee on Ways and Means.

AN ACT Relating to watercraft excise taxation; and amending RCW 82.49.030.

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

        Sec. 1.  Section 10, chapter 7, Laws of 1983 and RCW 82.49.030 are each amended to read as follows:

          The excise tax imposed under this chapter is due and payable to the department of licensing or its agents at the time of registration of a vessel.  The department of licensing shall not issue or renew a registration for a vessel until the tax is paid in full.

          The excise tax collected under this chapter shall be deposited in the general fund.  Five percent of the excise tax collected under this chapter and deposited in the general fund shall only be used by the department of natural resources, after appropriation, for buoy maintenance and expenses related thereto.