WSR 16-23-084
PERMANENT RULES
DEPARTMENT OF LICENSING
[Filed November 16, 2016, 9:30 a.m., effective December 17, 2016]
Effective Date of Rule: Thirty-one days after filing.
Purpose: The department of licensing is repealing chapter 308-72 WAC, Motor vehicle fuel tax. This chapter is being repealed per SHB 1883. The bill simplifies and updates statutes related to fuel tax administration, signed into law in 2013 and effective July 1, 2016. The bill consolidated motor fuel (chapter 82.36 RCW) and special fuel (chapter 82.38 RCW) statutes. To reflect these changes, the department promulgated rule making to rewrite chapter 308-77 WAC and renamed it Fuel tax rules and regulations. These WAC changes were adopted by the department on June 9, 2016, with WSR 16-13-049 and 16-13-051. These revisions contain the elements needed to implement and manage both motor and special fuels. Since the motor fuel and special fuel taxation rules will be merged into a single WAC chapter to reflect SHB 1883, chapter 308-72 WAC is no longer needed; nor would it reflect current statutes.
Citation of Existing Rules Affected by this Order: Chapter 308-72 WAC.
Statutory Authority for Adoption: Chapters 82.36 and 82.38 RCW.
Adopted under notice filed as WSR 16-11-003 on May 4, 2016.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 22.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 22.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 22.
Date Adopted: November 16, 2016.
Damon Monroe
Rules Coordinator
REPEALER
The following chapter of the Washington Administrative Code is repealed:
WAC 308-72-50901
Waiving of bond requirement.
WAC 308-72-720
Dishonored checks.
WAC 308-72-800
Definitions.
WAC 308-72-805
Payment due dates for motor vehicle fuel taxes not paid by electronic funds.
WAC 308-72-810
Collateral requirements in lieu of surety bonds.
WAC 308-72-815
Cancellation, suspension, or revocation of motor vehicle fuel licenses.
WAC 308-72-820
Sales to qualified foreign diplomatic and consular missions.
WAC 308-72-835
Tax exempt losses.
WAC 308-72-840
Delinquent account notification process.
WAC 308-72-850
Records.
WAC 308-72-860
Investigatory power.
WAC 308-72-865
Invoices issued by licensees.
WAC 308-72-870
Minimum payment or refund.
WAC 308-72-880
Filing of refund claims for nonlicensees.
WAC 308-72-890
Invoice requirements for refunds to nonlicensees.
WAC 308-72-895
Refund records.
WAC 308-72-905
Power take-off (PTO) use.
WAC 308-72-910
On-board computers or recording devices.
WAC 308-72-915
Special rules and requirements for fuel tax refunds.
WAC 308-72-920
Use tax for refunds.
WAC 308-72-925
Mitigation of penalties and interest.
WAC 308-72-930
Appeals.