(1) A registered owner who uses a passenger motor vehicle for ride sharing or ride sharing for persons with special transportation needs, as defined in RCW
46.74.010, shall apply to the department, county auditor or other agent, or subagent appointed by the director for special ride share license plates. The registered owner must qualify for the tax exemptions provided in RCW
82.08.0287,
82.12.0282, or
82.44.015, and pay the special ride share license plate fee required under *RCW
46.17.220(18) when the special ride share license plates are initially issued.
(2) The special ride share license plates:
(a) Must be of a distinguishing separate numerical series or design as defined by the department;
(b) Must be returned to the department when no longer in use or when the registered owner no longer qualifies for the tax exemptions provided in subsection (1) of this section; and
(c) Are not required to be renewed annually for motor vehicles described in RCW
46.16A.170.
(3) Special ride share license plates may be transferred from one motor vehicle to another motor vehicle as described in subsection (1) of this section upon application to the department, county auditor or other agent, or subagent appointed by the director.
(4) Any person who knowingly makes a false statement of a material fact in the application for a special license plate under subsection (1) of this section is guilty of a gross misdemeanor.