S-4121 _______________________________________________
SENATE BILL NO. 5000
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State of Washington 49th Legislature 1986 Regular Session
By Senators McDermott and Peterson
Read first time 1/24/86 and referred to Committee on Ways & Means.
AN ACT Relating to the taxation of motor carriers of freight for hire; and amending RCW 35.21.850.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1. Section 3, chapter 169, Laws of 1982 andRCW 35.21.850 are each amended to read as follows:
No demand
for a fee or tax or penalty shall be made by a city or town against a motor
carrier of freight for hire on gross income derived from providing
transportation services more than four years after the close of the year in
which the same accrued except (1) against a taxpayer who has been guilty of
fraud or misrepresentation of a material fact; or (2) where a taxpayer has
executed a written waiver of such limitations((; or (3) against a taxpayer
who has not registered as required by the ordinance of the city or town
imposing such tax or fee, provided this subsection shall not apply to a
taxpayer who has registered in any city or town where the taxpayer maintains an
office or terminal, or in the case of a taxpayer who has paid a license fee or
tax based on such gross receipts to any city or town levying same which may
reasonably be construed to be the principal market of the taxpayer but in which
he maintains no office or terminal)).