S-952                 _______________________________________________

                                                   SENATE BILL NO. 5251

                        _______________________________________________

State of Washington                               51st Legislature                              1989 Regular Session

By Senators McCaslin, Barr and Rasmussen

Read first time 1/18/89 and referred to Committee on Transportation.

AN ACT Relating to payment of motor vehicle excise tax; amending RCW 82.44.060; and providing an effective date.

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

        Sec. 1.  Section 82.44.060, chapter 15, Laws of 1961 as last amended by section 12, chapter 222, Laws of 1981 and RCW 82.44.060 are each amended to read as follows:

          The excise tax hereby imposed shall be due and payable to the  department of licensing or its agents at the time of registration of a motor vehicle.  Whenever an application is made to the  department of licensing or its agents for a license for a motor vehicle  there shall  be collected, in addition to the amount of the license fee or renewal license fee, the amount of the excise tax imposed by this chapter prorated to comply with the effective date of the annual schedule prepared pursuant to RCW 82.44.040, and no dealer's license or license plates, and no license or license plates for a motor vehicle shall be issued unless such tax is paid in full.  The excise tax hereby imposed shall be collected for each  registration year:  PROVIDED, That the excise tax upon a motor vehicle licensed for the first time in this state after the ((last)) fifteenth day of any ((registration)) calendar month shall only be levied for the remaining months of the  registration year ((including)) excluding the month in which the motor vehicle is being licensed, while the tax for a vehicle licensed on or before the fifteenth day of a calendar month shall be levied for the remaining months of the registration year including the month in which the vehicle is being licensed:  PROVIDED FURTHER, That the tax shall in no case be less than two dollars except for proportionally registered vehicles.

          A motor vehicle shall be deemed licensed for the first time in this state when such vehicle was not previously licensed by this state for the registration year immediately preceding the registration year in which the application for license is made  or when the vehicle has  been registered in another jurisdiction subsequent to any prior registration in this state.

          No additional tax shall be imposed under this chapter upon any vehicle upon the transfer of ownership thereof if the tax imposed with respect to such vehicle has already been paid for the registration year or fraction of a registration year in which transfer of ownership occurs.

NEW SECTION. Sec. 2.     This act shall take effect January 1, 1990.