SENATE BILL REPORT

HB 2045

BYRepresentatives Prince, Baugher, Smith and Walk

Revising mileage-based special fuel tax computation.

House Committe on Transportation

Senate Committee on Transportation

Senate Hearing Date(s):March 28, 1989

Majority Report:  Do pass.

      Signed by Senators Patterson, Chairman; Nelson, Vice Chairman; Barr, Bender, Conner, McMullen, Madsen, Murray, Sellar, Sutherland, Thorsness.

Senate Staff:Louise Bray (786-7322)

                  March 29, 1989

AS REPORTED BY COMMITTEE ON TRANSPORTATION, MARCH 28, 1989

BACKGROUND:

The Fuel Tax Division of the Department of Licensing is responsible for auditing special fuel users to ascertain if the appropriate amount of special fuel tax is being remitted to the state.  Special fuel licenses are issued to persons who are authorized to purchase fuel without paying tax.  If it appears that some of the fuel was used in a non-exempt vehicle and there are no records to prove the number of miles actually traveled, the department may calculate the miles traveled at no less than four miles per gallon (mpg).  Many vehicles' average mileage is greater than four miles per gallon.

SUMMARY:

The Department of Licensing, in the absence of records to the contrary, shall use as evidence of actual miles traveled not less than four mpg for vehicles over 40,000 pounds gross weight; seven mpg for vehicles 12,001 to 40,000 pounds gross weight; 10 mpg for vehicles 6,001 to 12,000 pounds gross weight; and 16 mpg for vehicles 6,000 pounds or less gross weight.

Appropriation:    none

Revenue:    none

Fiscal Note:      none requested

Senate Committee - Testified: No one