SENATE BILL REPORT

SB 6667

BYSenator Nelson; by request of Department of Licensing

Revising special fuel user's report filing frequency.

Senate Committee on Transportation

Senate Hearing Date(s):February 4, 1988

Majority Report:  Do pass.

      Signed by Senators Patterson, Chairman; Nelson, Vice Chairman; von Reichbauer, Vice Chairman; Bender, Conner, Garrett, Kiskaddon, McMullen, Metcalf, Owen, Sellar.

Senate Staff:Cathy Mayo (786-7304)

                  February 13, 1988

AS PASSED SENATE, FEBRUARY 12, 1988

BACKGROUND:

Users of special fuel are required by law to file periodic fuel tax reports either monthly, quarterly, semi- annually, or yearly, depending on the user's yearly tax liabilities.

In order to conform to the Consensus Agenda of the National Governor's Association, the current provisions of the frequency of fuel tax reporting must be modified.  The proposed legislation will require special fuel users to file reports quarterly or yearly, depending on their yearly tax liabilities.

SUMMARY:

Special fuel users whose estimated yearly tax liability is $250 or less shall file a report yearly, and special fuel users whose estimated yearly tax liability is more than $250 shall file reports quarterly, effective January 1, 1989.

Appropriation:    none

Revenue:    none

Fiscal Note:      available

Effective Date:January 1, 1989

Senate Committee - Testified: no one