AN ACT
Relating to licenses; amending RCW 46.12.030, 82.08.0287, 35A.82.010,
47.02.160, 47.10.793, 47.10.804, 47.10.815, 47.10.822, 47.10.829, 47.26.424,
47.26.4252, 47.26.4254, 47.26.504, 47.56.749, 47.56.750, 47.56.771, 47.60.580,
47.60.806, 82.36.010, 82.38.120, 82.38.140, 82.38.150, 82.38.170, 82.38.260,
and 82.41.040; and repealing RCW 82.37.010, 82.37.020, 82.37.030, 82.37.040,
82.37.050, 82.37.060, 82.37.070, 82.37.080, 82.37.090, 82.37.100, 82.37.110,
82.37.120, 82.37.130, 82.37.140, 82.37.145, 82.37.150, 82.37.160, 82.37.170,
82.37.175, 82.37.180, 82.37.190, 82.37.900, 82.37.910, and 82.37.920.
BE IT ENACTED BY THE LEGISLATURE
OF THE STATE OF WASHINGTON:
Sec.
1. RCW
46.12.030 and 1990 c 238 s 1 are each amended to read as follows:
The
application for certificate of ownership shall be upon a ((blank)) form
((to be)) furnished or approved by the department and shall
contain:
(1) A
full description of the vehicle, which shall contain the proper vehicle
identification number, the number of miles indicated on the odometer at the
time of delivery of the vehicle, and any distinguishing marks of
identification;
(2)
The name and address of the person who is to be the registered owner of the
vehicle and, if the vehicle is subject to a security interest, the name and
address of the secured party;
(3)
Such other information as the department may require. The department may in
any instance, in addition to the information required on the application,
require additional information and a physical examination of the vehicle or of
any class of vehicles, or either. A physical examination of the vehicle is
mandatory if it previously was registered in any other state or country. The
inspection must verify that the vehicle identification number is genuine and
agrees with the number shown on the foreign title and registration
certificate. If the vehicle is from a jurisdiction that does not issue titles,
the inspection must verify that the vehicle identification number is genuine
and agrees with the number shown on the registration certificate. The
inspection must also confirm that the license plates on the vehicle are those
assigned to the vehicle by the jurisdiction in which the vehicle was previously
licensed. The inspection must be made by a member of the Washington state
patrol or other person authorized by the department to make such inspections.
The
application shall be subscribed by the registered owner and be sworn to by that
applicant in the manner described by RCW 9A.72.085. The department shall
retain the application in either the original, computer, or photostatic form.
Sec.
2. RCW
82.08.0287 and 1993 c 488 s 2 are each amended to read as follows:
The
tax imposed by this chapter shall not apply to sales of passenger motor
vehicles which are to be used as ride-sharing vehicles, as defined in RCW
46.74.010(3), by not less than five persons, including the driver, with a gross
vehicle weight not to exceed 10,000 pounds where the primary usage is for
commuter ride-sharing, as defined in RCW 46.74.010(1), or by not less than
four persons including the driver when at least two of those persons are
confined to wheelchairs when riding, or passenger motor vehicles where the
primary usage is for ride-sharing for the elderly and the handicapped, as
defined in RCW 46.74.010(2), if the ride-sharing vehicles are exempt under RCW
82.44.015 for thirty-six consecutive months beginning within thirty days of
application for exemption under this section. If used as a ride-sharing
vehicle for less than thirty-six consecutive months, the registered owner of
one of these vehicles shall notify the department of revenue upon termination
of primary use of the vehicle as a ride-sharing vehicle and is liable for the
tax imposed by this chapter.
To
qualify for the tax exemption, those passenger motor vehicles with five or six
passengers, including the driver, used for commuter ride-sharing, must be
operated either within the state's eight largest counties that are required to
develop commute trip reduction plans as directed by chapter 70.94 RCW or in
other counties, or cities and towns within those counties, that elect to adopt
and implement a commute trip reduction plan. Additionally at least one of the
following conditions must apply: (1) The vehicle must be operated by a public
transportation agency for the general public; or (2) the vehicle must be used
by a major employer, as defined in RCW 70.94.524 as an element of its commute
trip reduction program for their employees; or (3) the vehicle must be owned
and operated by individual employees and must be registered either with the
employer as part of its commute trip reduction program or with a public
transportation agency serving the area where the employees live or work.
Individual employee owned and operated motor vehicles will require
certification that the vehicle is registered with a major employer or a public
transportation agency. Major employers who own and operate motor vehicles for
their employees must certify that the commuter ride-sharing arrangement
conforms to a carpool/vanpool element contained within their commute trip
reduction program.
NEW
SECTION. Sec. 3. The
following acts or parts of acts are each repealed:
(1) RCW
82.37.010 and 1963 ex.s. c 22 s 1;
(2) RCW
82.37.020 and 1993 c 54 s 5, 1983 c 3 s 223, 1979 c 158 s 225, 1965 c 67 s 1,
& 1963 ex.s. c 22 s 2;
(3) RCW
82.37.030 and 1983 1st ex.s. c 49 s 29, 1977 ex.s. c 317 s 4, 1967 ex.s. c 83 s
4, & 1963 ex.s. c 22 s 3;
(4) RCW
82.37.040 and 1963 ex.s. c 22 s 4;
(5) RCW
82.37.050 and 1963 ex.s. c 22 s 5;
(6) RCW
82.37.060 and 1965 c 67 s 2 & 1963 ex.s. c 22 s 6;
(7) RCW
82.37.070 and 1963 ex.s. c 22 s 7;
(8) RCW
82.37.080 and 1963 ex.s. c 22 s 8;
(9) RCW
82.37.090 and 1963 ex.s. c 22 s 9;
(10) RCW
82.37.100 and 1963 ex.s. c 22 s 10;
(11) RCW
82.37.110 and 1963 ex.s. c 22 s 11;
(12) RCW
82.37.120 and 1963 ex.s. c 22 s 12;
(13) RCW
82.37.130 and 1963 ex.s. c 22 s 13;
(14) RCW
82.37.140 and 1965 c 67 s 3 & 1963 ex.s. c 22 s 14;
(15) RCW
82.37.145 and 1965 c 67 s 5;
(16) RCW
82.37.150 and 1965 c 67 s 4 & 1963 ex.s. c 22 s 15;
(17) RCW
82.37.160 and 1967 ex.s. c 89 s 7 & 1963 ex.s. c 22 s 16;
(18) RCW
82.37.170 and 1963 ex.s. c 22 s 17;
(19) RCW
82.37.175 and 1982 c 161 s 13;
(20) RCW
82.37.180 and 1963 ex.s. c 22 s 18;
(21) RCW
82.37.190 and 1974 ex.s. c 28 s 2;
(22) RCW
82.37.900 and 1963 ex.s. c 22 s 22;
(23) RCW
82.37.910 and 1963 ex.s. c 22 s 23; and
(24) RCW
82.37.920 and 1963 ex.s. c 22 s 24.
Sec.
4. RCW
35A.82.010 and 1985 c 7 s 102 are each amended to read as follows:
A code
city shall collect, receive and share in the distribution of state collected
and distributed excise taxes to the same extent and manner as general laws
relating thereto apply to any class of city or town including, but not limited
to, funds distributed to cities ((pursuant to RCW 82.37.190 relating to
motor vehicle fuel importer's tax, and)) under RCW 82.36.020
relating to motor vehicle fuel tax, ((and)) RCW 82.38.290 relating to
use fuel tax, and RCW 82.36.275 and 82.38.080(9).
Sec.
5. RCW
47.02.160 and 1990 c 293 s 5 are each amended to read as follows:
Bonds
issued under the authority of RCW 47.02.120 through 47.02.190 shall distinctly
state that they are a general obligation of the state of Washington, shall
pledge the full faith and credit of the state to the payment of the principal
thereof and the interest thereon, and shall contain an unconditional promise to
pay such principal and interest as the same shall become due. The principal
and interest on the bonds shall be first payable in the manner provided in RCW
47.02.120 through 47.02.190 from the proceeds of the state excise taxes on
motor vehicle and special fuels imposed by chapters 82.36((, 82.37,))
and 82.38 RCW. Proceeds of such excise taxes are hereby pledged to the payment
of any bonds and the interest thereon issued under the authority of RCW
47.02.120 through 47.02.190, and the legislature agrees to continue to impose
these excise taxes on motor vehicle and special fuels in amounts sufficient to
pay, when due, the principal and interest on all bonds issued under the
authority of RCW 47.02.120 through 47.02.190.
Sec.
6. RCW
47.10.793 and 1979 ex.s. c 180 s 4 are each amended to read as follows:
Bonds
issued under the provisions of RCW 47.10.790 shall distinctly state that they
are a general obligation of the state of Washington, shall pledge the full
faith and credit of the state to the payment of the principal thereof and the
interest thereon, and shall contain an unconditional promise to pay such
principal and interest as the same shall become due. The principal of and
interest on such bonds shall be first payable in the manner provided in RCW
47.10.790 through 47.10.798 from the proceeds of the state excise taxes on
motor vehicle and special fuels imposed by chapters 82.36((, 82.37,))
and 82.38 RCW. Proceeds of such excise taxes are hereby pledged to the payment
of any bonds and the interest thereon issued under the provisions of RCW
47.10.790 through 47.10.798, and the legislature hereby agrees to continue to
impose the same excise taxes on motor vehicle and special fuels in amounts
sufficient to pay, when due, the principal and interest on all bonds issued
under the provisions of RCW 47.10.790 through 47.10.798.
Sec.
7. RCW
47.10.804 and 1981 c 316 s 4 are each amended to read as follows:
Bonds
issued under RCW 47.10.801 shall distinctly state that they are a general
obligation of the state of Washington, shall pledge the full faith and credit
of the state to the payment of the principal thereof and the interest thereon,
and shall contain an unconditional promise to pay such principal and interest
as the same shall become due. The principal of and interest on such bonds
shall be first payable in the manner provided in RCW 47.10.801 through
47.10.809 from the proceeds of the state excise taxes on motor vehicle and
special fuels imposed by chapters 82.36((, 82.37,)) and 82.38 RCW.
Proceeds of such excise taxes are hereby pledged to the payment of any bonds
and the interest thereon issued under RCW 47.10.801 through 47.10.809, and the
legislature hereby agrees to continue to impose these excise taxes on motor
vehicle and special fuels in amounts sufficient to pay, when due, the principal
and interest on all bonds issued under RCW 47.10.801 through 47.10.809.
Sec.
8. RCW
47.10.815 and 1993 c 431 s 4 are each amended to read as follows:
Bonds
issued under the authority of RCW 47.10.812 through 47.10.817 shall distinctly
state that they are a general obligation of the state of Washington, shall
pledge the full faith and credit of the state to the payment of the principal
thereof and the interest thereon, and shall contain an unconditional promise to
pay such principal and interest as the same shall become due. The principal
and interest on the bonds shall be first payable in the manner provided in RCW
47.10.812 through 47.10.817 from the proceeds of the state excise taxes on
motor vehicle and special fuels imposed by chapters 82.36((, 82.37,))
and 82.38 RCW. Proceeds of such excise taxes are hereby pledged to the payment
of any bonds and the interest thereon issued under the authority of RCW
47.10.812 through 47.10.817, and the legislature agrees to continue to impose
these excise taxes on motor vehicle and special fuels in amounts sufficient to
pay, when due, the principal and interest on all bonds issued under the
authority of RCW 47.10.812 through 47.10.817.
Sec.
9. RCW
47.10.822 and 1993 c 432 s 4 are each amended to read as follows:
Bonds
issued under the authority of RCW 47.10.819 through 47.10.824 shall distinctly
state that they are a general obligation of the state of Washington, shall
pledge the full faith and credit of the state to the payment of the principal
thereof and the interest thereon, and shall contain an unconditional promise to
pay such principal and interest as the same shall become due. The principal
and interest on the bonds shall be first payable in the manner provided in RCW
47.10.819 through 47.10.824 from the proceeds of the state excise taxes on
motor vehicle and special fuels imposed by chapters 82.36((, 82.37,))
and 82.38 RCW. Proceeds of such excise taxes are hereby pledged to the payment
of any bonds and the interest thereon issued under the authority of RCW
47.10.819 through 47.10.824, and the legislature agrees to continue to impose
these excise taxes on motor vehicle and special fuels in amounts sufficient to
pay, when due, the principal and interest on all bonds issued under the
authority of RCW 47.10.819 through 47.10.824.
Sec.
10. RCW
47.10.829 and 1993 c 6 s 4 are each amended to read as follows:
Bonds
issued under the authority of RCW 47.10.826 through 47.10.831 shall distinctly
state that they are a general obligation of the state of Washington, shall
pledge the full faith and credit of the state to the payment of the principal
thereof and the interest thereon, and shall contain an unconditional promise to
pay such principal and interest as the same shall become due. The principal
and interest on the bonds shall be first payable in the manner provided in RCW
47.10.826 through 47.10.831 from the proceeds of the state excise taxes on
motor vehicle and special fuels imposed by chapters 82.36((, 82.37,))
and 82.38 RCW. Proceeds of such excise taxes are hereby pledged to the payment
of any bonds and the interest thereon issued under the authority of RCW
47.10.826 through 47.10.831, and the legislature agrees to continue to impose
these excise taxes on motor vehicle and special fuels in amounts sufficient to
pay, when due, the principal and interest on all bonds issued under the
authority of RCW 47.10.826 through 47.10.831.
Sec.
11. RCW 47.26.424
and 1981 c 315 s 9 are each amended to read as follows:
The
first authorization bonds, series II bonds, and series III bonds shall
distinctly state that they are a general obligation of the state of Washington,
shall pledge the full faith and credit of the state to the payment of the
principal thereof and the interest thereon, and shall contain an unconditional
promise to pay such principal and interest as the same shall become due. The
principal and interest on such bonds shall be first payable in the manner
provided in RCW 47.26.420 through 47.26.427, 47.26.425, and 47.26.4254 from the
proceeds of state excise taxes on motor vehicle and special fuels imposed by
chapters 82.36((, 82.37,)) and 82.38 RCW. The proceeds of such excise
taxes are hereby pledged to the payment of any such bonds and the interest
thereon, and the legislature hereby agrees to continue to impose the same
excise taxes on motor vehicle and special fuels in amounts sufficient to pay,
when due, the principal and interest on all such bonds.
Sec.
12. RCW
47.26.4252 and 1994 c 179 s 23 are each amended to read as follows:
Any
funds required to repay the authorization of series II bonds authorized by RCW
47.26.420, as reenacted by section 3, chapter 5, Laws of 1979, or the interest
thereon when due, shall first be taken from that portion of the motor vehicle
fund which results from the imposition of excise taxes on motor vehicle and
special fuels imposed by chapters 82.36((, 82.37,)) and 82.38 RCW and
which is distributed to the urban arterial trust account in the motor vehicle
fund and the certain sums received by the small city account in the motor
vehicle fund imposed by RCW 82.36.025(3) and 46.68.100(9), subject, however, to
the prior lien of the first authorization of bonds authorized by RCW 47.26.420,
as reenacted by section 3, chapter 5, Laws of 1979. If the moneys distributed
to the urban arterial trust account and the small city account shall ever be
insufficient to repay the first authorization bonds together with interest
thereon, and the series II bonds or the interest thereon when due, the amount
required to make such payments on such bonds or interest thereon shall next be
taken from that portion of the motor vehicle fund which results from the
imposition of excise taxes on motor vehicle and special fuels and which is
distributed to the state, counties, cities, and towns pursuant to RCW 46.68.100
as now existing or hereafter amended. Any payments on such bonds or interest
thereon taken from motor vehicle or special fuel tax revenues which are
distributable to the state, counties, cities, and towns, shall be repaid from
the first moneys distributed to the urban arterial trust account not required
for redemption of the first authorization bonds or series II and series III
bonds or interest on those bond issues.
Sec.
13. RCW
47.26.4254 and 1994 c 179 s 24 are each amended to read as follows:
(1)
Any funds required to repay series III bonds authorized by RCW 47.26.420, or
the interest thereon, when due shall first be taken from that portion of the
motor vehicle fund that results from the imposition of excise taxes on motor
vehicle and special fuels imposed by chapters 82.36((, 82.37,)) and
82.38 RCW and that is distributed to the urban arterial trust account in the
motor vehicle fund and the certain sums received by the small city account in
the motor vehicle fund imposed by RCW 82.36.025(3) and 46.68.100(9), subject,
however, to the prior lien of the first authorization of bonds authorized by
RCW 47.26.420. If the moneys so distributed to the urban arterial trust account
and the small city account, after first being applied to administrative
expenses of the transportation improvement board and to the requirements of
bond retirement and payment of interest on first authorization bonds and series
II bonds as provided in RCW 47.26.425 and 47.26.4252, are insufficient to meet
the requirements for bond retirement or interest on any series III bonds, the
amount required to make such payments on series III bonds or interest thereon
shall next be taken from that portion of the motor vehicle fund that results
from the imposition of excise taxes on motor vehicle and special fuels and that
is distributed to the state, counties, cities, and towns pursuant to RCW
46.68.100, subject, however, to subsection (2) of this section.
(2) To
the extent that moneys so distributed to the urban arterial trust account and
the small city account are insufficient to meet the requirements for bond
retirement or interest on any series III bonds, sixty percent of the amount
required to make such payments when due shall first be taken from that portion
of the motor vehicle fund that results from the imposition of excise taxes on
motor vehicle and special fuels and that is distributed to the state. The
remaining forty percent shall first be taken from that portion of the motor
vehicle fund that results from the imposition of excise taxes on motor vehicle
and special fuels and that is distributed to the cities and towns pursuant to
RCW 46.68.100(1) and to the counties pursuant to RCW 46.68.100(3). Of the counties',
cities', and towns' share of any additional amounts required in the fiscal year
ending June 30, 1984, fifteen percent shall be taken from the counties'
distributive share and eighty-five percent from the cities' and towns'
distributive share. Of the counties', cities', and towns' share of any
additional amounts required in each fiscal year thereafter, the percentage
thereof to be taken from the counties' distributive share and from the cities'
and towns' distributive share shall correspond to the percentage of funds
authorized for specific county projects and for specific city and town
projects, respectively, from the proceeds of series III bonds, for the period
through the first eleven months of the prior fiscal year as determined by the
chairman of the transportation improvement board and reported to the state
finance committee and the state treasurer not later than the first working day
of June.
(3)
Any payments on such bonds or interest thereon taken from motor vehicle or
special fuel tax revenues that are distributable to the state, counties,
cities, and towns shall be repaid from the first moneys distributed to the
urban arterial trust account and the small city account not required for
redemption of the first authorization bonds, series II bonds, or series III
bonds or interest on these bonds.
Sec.
14. RCW
47.26.504 and 1993 c 440 s 5 are each amended to read as follows:
Bonds
issued under the provisions of RCW 47.26.500 through 47.26.507 shall distinctly
state that they are a general obligation of the state of Washington, shall
pledge the full faith and credit of the state to the payment of the principal
thereof and the interest thereon, and shall contain an unconditional promise to
pay such principal and interest as the same shall become due. The principal
and interest on such bonds shall be first payable in the manner provided in RCW
47.26.500 through 47.26.507 from the proceeds of state excise taxes on motor
vehicle and special fuels imposed by chapters 82.36((, 82.37,)) and
82.38 RCW. The proceeds of such excise taxes are hereby pledged to the payment
of any such bonds and the interest thereon, and the legislature hereby agrees
to continue to impose the same excise taxes on motor vehicle and special fuels
in amounts sufficient to pay, when due, the principal and interest on all such
bonds.
Sec.
15. RCW
47.56.749 and 1979 ex.s. c 212 s 10 are each amended to read as follows:
Bonds
and bond anticipation notes issued under the provisions of RCW 47.56.740
through 47.56.756 shall distinctly state that they are a general obligation of
the state of Washington, shall pledge the full faith and credit of the state to
the payment of the principal thereof and the interest thereon, and shall contain
an unconditional promise to pay such principal and interest as the same shall
become due. The principal of and interest on such bonds shall be first payable
in the manner provided in ((this act)) chapter 212, Laws of 1979 ex.
sess. from the proceeds of state excise taxes on motor vehicles and special
fuels imposed by chapters 82.36((, 82.37,)) and 82.38 RCW and from the
tolls and revenues derived from the operation of such toll bridge.
Sec.
16. RCW
47.56.750 and 1979 ex.s. c 212 s 11 are each amended to read as follows:
There
is hereby created in the highway bond retirement fund in the state treasury a
special account to be known as the Columbia river toll bridge account into
which shall be deposited any capitalized interest from the proceeds of the
bonds, and at least monthly all of the tolls and other revenues received from
the operation of the toll bridge and from any interest which may be earned from
the deposit or investment of these revenues after the payment of costs of
operation, maintenance, management, and necessary repairs of the facility. The
principal of and interest on the bonds shall be paid first from money deposited
in the Columbia river toll bridge account in the highway bond retirement fund,
and then, to the extent that money deposited in that account is insufficient to
make any such payment when due, from the state excise taxes on motor vehicle
and special fuels deposited in the highway bond retirement fund. There is
hereby pledged the proceeds of state excise taxes on motor vehicle and special
fuels imposed under chapters 82.36((, 82.37,)) and 82.38 RCW to pay the
bonds and interest thereon, and the legislature hereby agrees to continue to
impose the same excise taxes on motor vehicle and special fuels in amounts
sufficient to pay, when due, the principal and interest on the bonds if the
money deposited in the Columbia river toll bridge account of the highway bond
retirement fund is insufficient to make such payments. Not less than fifteen
days prior to the date any interest or principal and interest payments are due,
the state finance committee shall certify to the state treasurer such amount of
additional moneys as may be required for debt service, and the treasurer shall
thereupon transfer from the motor vehicle fund such amount from the proceeds of
such excise taxes into the highway bond retirement fund. Any proceeds of such
excise taxes required for these purposes shall first be taken from that portion
of the motor vehicle fund which results from the imposition of the excise taxes
on motor vehicle and special fuels and which is distributed to the state. If
the proceeds from the excise taxes distributed to the state are ever
insufficient to meet the required payments on principal or interest on the
bonds when due, the amount required to make the payments on the principal or
interest shall next be taken from that portion of the motor vehicle fund which
results from the imposition of excise taxes on motor vehicle and special fuels
and which is distributed to the state, counties, cities, and towns pursuant to
RCW 46.68.100 as now existing or hereafter amended. Any payments of the
principal or interest taken from the motor vehicle or special fuel tax revenues
which are distributable to the counties, cities, and towns shall be repaid from
the first moneys distributed to the state not required for redemption of the
bonds or interest thereon. The legislature covenants and pledges that it shall
at all times provide sufficient revenues from the imposition of such excise
taxes to pay the principal and interest due on the bonds.
Sec.
17. RCW
47.56.771 and 1993 c 4 s 3 are each amended to read as follows:
(1)
The refunding bonds authorized under RCW 47.56.770 shall be general obligation
bonds of the state of Washington and shall be issued in a total principal
amount not to exceed fifteen million dollars. The exact amount of refunding
bonds to be issued shall be determined by the state finance committee after
calculating the amount of money deposited with the trustee for the bonds to be
refunded which can be used to redeem or defease outstanding toll bridge
authority, ferry, and Hood Canal bridge revenue bonds after the setting aside
of sufficient money from that fund to pay the first interest installment on the
refunding bonds. The refunding bonds shall be serial in form maturing at such
time, in such amounts, having such denomination or denominations, redemption
privileges, and having such terms and conditions as determined by the state
finance committee. The last maturity date of the refunding bonds shall not be
later than January 1, 2002.
(2)
The refunding bonds shall be signed by the governor and the state treasurer
under the seal of the state, which signatures shall be made manually or in
printed facsimile. The bonds shall be registered in the name of the owner in
accordance with chapter 39.46 RCW. The refunding bonds shall distinctly state
that they are a general obligation of the state of Washington, shall pledge the
full faith and credit of the state, and shall contain an unconditional promise
to pay the principal thereof and the interest thereon when due. The refunding
bonds shall be fully negotiable instruments.
(3)
The principal and interest on the refunding bonds shall be first payable in the
manner provided in this section from the proceeds of state excise taxes on
motor vehicle and special fuels imposed by chapters 82.36((, 82.37,))
and 82.38 RCW.
(4)
The principal of and interest on the refunding bonds shall be paid first from
the state excise taxes on motor vehicle and special fuels deposited in the
ferry bond retirement fund. There is hereby pledged the proceeds of state
excise taxes on motor vehicle and special fuels imposed under chapters 82.36((,
82.37,)) and 82.38 RCW to pay the refunding bonds and interest thereon, and
the legislature hereby agrees to continue to impose the same excise taxes on
motor vehicle and special fuels in amounts sufficient to pay, when due, the
principal and interest on the refunding bonds. Not less than fifteen days
prior to the date any interest or principal and interest payments are due, the
state finance committee shall certify to the state treasurer such amount of
additional money as may be required for debt service, and the treasurer shall
thereupon transfer from the motor vehicle fund such amount from the proceeds of
such excise taxes into the ferry bond retirement fund. Any proceeds of such
excise taxes required for these purposes shall first be taken from that portion
of the motor vehicle fund which results from the imposition of the excise taxes
on motor vehicle and special fuels and which is distributed to the Puget Sound
capital construction account. If the proceeds from excise taxes distributed to
the state are ever insufficient to meet the required payments on principal or
interest on the refunding bonds when due, the amount required to make the
payments on the principal or interest shall next be taken from that portion of
the motor vehicle fund which results from the imposition of excise taxes on
motor vehicle and special fuels and which is distributed to the state,
counties, cities, and towns pursuant to RCW 46.68.100 as now existing or
hereafter amended. Any payments of the principal or interest taken from the
motor vehicle or special fuel tax revenues which are distributable to the
counties, cities, and towns shall be repaid from the first money distributed to
the state not required for redemption of the refunding bonds or interest
thereon. The legislature covenants that it shall at all times provide
sufficient revenues from the imposition of such excise taxes to pay the
principal and interest due on the refunding bonds.
Sec.
18. RCW
47.60.580 and 1977 ex.s. c 360 s 3 are each amended to read as follows:
Bonds
issued under the provisions of RCW 47.60.560 shall distinctly state that they
are a general obligation of the state of Washington, shall pledge the full
faith and credit of the state to the payment of the principal thereof and the
interest thereon, and shall contain an unconditional promise to pay such
principal and interest as the same shall become due. The principal of and
interest on such bonds shall be first payable in the manner provided in RCW
47.60.560 through 47.60.640 from the proceeds of the state excise taxes on
motor vehicle and special fuels imposed by chapters 82.36((, 82.37,))
and 82.38 RCW. Proceeds of such excise taxes are hereby pledged to the payment
of any bonds and the interest thereon issued under the provisions of RCW
47.60.560 through 47.60.640 and the legislature hereby agrees to continue to
impose the same excise taxes on motor vehicle and special fuels in amounts
sufficient to pay, when due, the principal and interest on all bonds issued
under the provisions of RCW 47.60.560 through 47.60.640.
Sec.
19. RCW
47.60.806 and 1992 c 158 s 4 are each amended to read as follows:
Bonds
issued under the authority of RCW 47.60.800 through 47.60.808 shall distinctly
state that they are a general obligation of the state of Washington, shall
pledge the full faith and credit of the state to the payment of the principal
thereof and the interest thereon, and shall contain an unconditional promise to
pay such principal and interest as the same shall become due. The principal
and interest shall be first payable in the manner provided in RCW 47.60.800
through 47.60.808 from the proceeds of the state excise taxes on motor vehicle
and special fuels imposed by chapters 82.36((, 82.37,)) and 82.38 RCW
and distributed to the state pursuant to RCW 46.68.130 and shall never
constitute a charge against any allocations of such funds to counties, cities,
and towns unless and until the amount of the motor vehicle fund arising from
the excise taxes on motor vehicle and special fuels and available for state
highway purposes proves insufficient to meet the requirements for bond
retirement or interest on any such bonds. Proceeds of such excise taxes are
hereby pledged to the payment of any bonds and the interest thereon issued
under the authority of RCW 47.60.800 through 47.60.808, and the legislature
agrees to continue to impose these excise taxes on motor vehicle and special
fuels in amounts sufficient to pay, when due, the principal and interest on all
bonds issued under the authority of RCW 47.60.800 through 47.60.808.
Sec.
20. RCW
82.36.010 and 1993 c 54 s 1 are each amended to read as follows:
For
the purposes of this chapter:
(1)
"Motor vehicle" means every vehicle that is in itself a
self-propelled unit, equipped with solid rubber, hollow-cushion rubber, or
pneumatic rubber tires and capable of being moved or operated upon a public
highway, except motor vehicles used as motive power for or in conjunction with
farm implements and machines or implements of husbandry;
(2)
"Motor vehicle fuel" means gasoline or any other inflammable gas or
liquid, by whatsoever name such gasoline, gas, or liquid may be known or sold,
the chief use of which is as fuel for the propulsion of motor vehicles or
motorboats;
(3)
"Distributor" means every person who refines, manufactures, produces,
or compounds motor vehicle fuel and sells, distributes, or in any manner uses
it in this state; also every person engaged in business as a bona fide
wholesale merchant dealing in motor vehicle fuel who either acquires it within
the state from any person refining it within or importing it into the state, on
which the tax has not been paid, or imports it into this state and sells,
distributes, or in any manner uses it in this state; also every person who
acquires motor vehicle fuel, on which the tax has not been paid, and exports it
by commercial motor vehicle ((as defined in RCW 82.37.020)) to a
location outside the state. For the purposes of liability for a county fuel
tax, "distributor" has that meaning defined in the county ordinance
imposing the tax. For the purposes of this subsection, "commercial
motor vehicle" means any motor vehicle used, designed, or maintained for
transportation of persons or property and: (a) Having two axles and a gross
vehicle weight or registered gross vehicle weight exceeding twenty-six thousand
pounds; or (b) having three or more axles regardless of weight; or (c) is used
in combination, when the weight of such combination exceeds twenty-six thousand
pounds gross vehicle weight. "Commercial motor vehicle" does not
include recreational vehicles;
(4)
"Service station" means a place operated for the purpose of delivering
motor vehicle fuel into the fuel tanks of motor vehicles;
(5)
"Department" means the department of licensing;
(6)
"Director" means the director of licensing;
(7)
"Dealer" means any person engaged in the retail sale of liquid motor
vehicle fuels;
(8)
"Person" means every natural person, firm, partnership, association,
or private or public corporation;
(9)
"Highway" means every way or place open to the use of the public, as
a matter of right, for purposes of vehicular travel;
(10)
"Broker" means every person, other than a distributor, engaged in
business as a broker, jobber, or wholesale merchant dealing in motor vehicle
fuel or other petroleum products used or usable in propelling motor vehicles,
or in other petroleum products which may be used in blending, compounding, or
manufacturing of motor vehicle fuel;
(11)
"Producer" means every person, other than a distributor, engaged in
the business of producing motor vehicle fuel or other petroleum products used
in, or which may be used in, the blending, compounding, or manufacturing of
motor vehicle fuel;
(12)
"Distribution" means all withdrawals of motor vehicle fuel for
delivery to others, to retail service stations, or to unlicensed bulk storage
plants;
(13)
"Bulk storage plant" means, pursuant to the licensing provisions of
RCW 82.36.070, any plant, under the control of the distributor, used for the
storage of motor vehicle fuel to which no retail outlets are directly connected
by pipe lines;
(14)
"Marine fuel dealer" means any person engaged in the retail sale of
liquid motor vehicle fuel whose place of business and or sale outlet is located
upon a navigable waterway;
(15)
"Alcohol" means alcohol that is produced from renewable resources;
(16)
"Electronic funds transfer" means any transfer of funds, other than a
transaction originated by check, draft, or similar paper instrument, which is
initiated through an electronic terminal, telephonic instrument, or computer or
magnetic tape so as to order, instruct, or authorize a financial institution to
debit or credit an account.
Sec.
21. RCW
82.38.120 and 1990 c 250 s 85 are each amended to read as follows:
Upon
receipt and approval of an application and bond ((()), if
required(())), the department shall issue to the applicant a license to
act as a special fuel dealer((, a special fuel supplier,)) or a special
fuel user((: PROVIDED, That)). However, the department may
refuse to issue a special fuel dealer's license((, special fuel supplier's
license,)) or a special fuel user's license to any person: (1) Who
formerly held either type of license which, prior to the time of filing for
application, has been revoked for cause; ((or)) (2) who is a subterfuge
for the real party in interest whose license prior to the time of filing for
application, has been revoked for cause; ((or)) (3) who, as an
individual licensee, or officer, director, owner, or managing employee of a
nonindividual licensee, has had a special fuel license revoked for cause; ((or))
(4) who has an unsatisfied debt to the state assessed under either chapter
82.36, ((82.37,)) 82.38, or 46.87 RCW; or (5) upon other sufficient
cause being shown. Before such refusal, the department shall grant the
applicant a hearing and shall grant ((him)) the applicant at
least five days written notice of the time and place thereof.
The
department shall determine from the information shown in the application or
other investigation the kind and class of license to be issued.
All
licenses shall be posted in a conspicuous place or kept available for
inspection at the principal place of business of the owner thereof. License
holders shall reproduce the license by photostat or other method and keep a
copy on display for ready inspection at each additional place of business or
other place of storage from which special fuel is sold, delivered or used and
in each motor vehicle used by the license holder to transport special fuel
purchased by him or her for resale, delivery or use. Every licensed
special fuel user operating a motor vehicle registered in a jurisdiction other
than this state shall reproduce the license and carry a photocopy thereof with
each motor vehicle being operated upon the highways of this state.
A
special fuel dealer ((or a special fuel supplier)) may use special fuel
in motor vehicles owned or operated by ((them)) the dealer
without securing a license as a special fuel user but ((they shall be)) the
dealer is subject to all other conditions, requirements, and
liabilities imposed herein upon a special fuel user.
((The
department shall furnish to each licensed special fuel supplier a list showing
the name and address of each bonded special fuel dealer as of the beginning of
each fiscal year, and shall thereafter during each year supplement such list
monthly.))
Each
special fuel dealer's license((, special fuel supplier's license,)) and
special fuel user's license shall be valid until the expiration date if shown
on the license, or until suspended or revoked for cause or otherwise canceled.
No
special fuel dealer's license((, special fuel supplier's license,)) or
special fuel user's license shall be transferable.
Sec.
22. RCW
82.38.140 and 1988 c 51 s 1 are each amended to read as follows:
(1)
Every special fuel dealer, ((special fuel supplier,)) special fuel user,
and every person importing, manufacturing, refining, dealing in, transporting,
or storing special fuel in this state shall keep for a period of not less than
three years open to inspection at all times during the business hours of the
day to the department or its authorized representatives, a complete record of
all special fuel purchased or received and all of such products sold,
delivered, or used by them. Such records shall show:
(a)
The date of each receipt;
(b)
The name and address of the person from whom purchased or received;
(c)
The number of gallons received at each place of business or place of storage in
the state of Washington;
(d)
The date of each sale or delivery;
(e)
The number of gallons sold, delivered, or used for taxable purposes;
(f)
The number of gallons sold, delivered, or used for any purpose not subject to
the tax imposed herein;
(g)
The name, address, and special fuel license number of the purchaser if the
special fuel tax is not collected on the sale or delivery;
(h)
The inventories of special fuel on hand at each place of business at the end of
each month.
(2)(a)
All special fuel users using special fuel in vehicles licensed for highway
operation shall maintain detailed mileage records on an individual vehicle
basis.
(b)
Such operating records shall show both on-highway and off-highway usage of
special fuel on a daily basis for each vehicle.
(3)
Persons using special fuel for heating purposes only are not required to
maintain records of fuel usage.
(4)
Invoices shall be prepared for sales and deliveries of special fuel in the
manner and containing such information as may be prescribed by the department.
Every
((special fuel supplier,)) special fuel dealer or special fuel user
making such sales or deliveries of special fuel and every person so receiving
and purchasing special fuel must each retain one copy of each such invoice as
part of ((his)) the dealer's permanent records for the time and
purposes above provided.
(5)
Every special fuel user shall keep, in addition to ((his)) the
dealer's records of deliveries into motor vehicles, a complete record as
prescribed by the department of the total gallons of special fuel used for
other purposes during each month and the purposes for which said special fuel
was used.
(6)
Subsections (1)(f), (2)(b), and (5) of this section do not apply to special
fuel users when the special fuel is used off-highway in farming, construction,
or logging operations. Upon filing a special fuel user tax report, every such
special fuel user shall certify and bear the burden of proof as to the number
of gallons of special fuel used off-highway.
Sec.
23. RCW
82.38.150 and 1991 c 339 s 15 are each amended to read as follows:
For
the purpose of determining the amount of liability for the tax herein imposed
each special fuel dealer and each special fuel user shall file tax reports with
the department, on forms prescribed by the department. Special fuel dealers
shall file the reports at the intervals as shown in the following schedule:
Estimated
Yearly
Tax
Liability Reporting Frequency
$
0 ‑ $100 Yearly
$101
‑ 250 Semi-yearly
$251
‑ 499 Quarterly
$500
and over Monthly
Special
fuel users whose estimated yearly tax liability is two hundred fifty dollars or
less, shall file a report yearly, and special fuel users whose estimated yearly
tax liability is more than two hundred fifty dollars, shall file reports
quarterly.
The
department shall establish the reporting frequency for each applicant at the
time the special fuel license is issued. If it becomes apparent that any
special fuel licensee is not reporting in accordance with the above schedule,
the department shall change the licensee's reporting frequency by giving thirty
days' notice to the licensee by mail to ((his)) the licensee's
address of record. A report shall be filed with the department even though no
special fuel was used, or tax is due, for the reporting period. Each tax
report shall contain a declaration by the person making the same, to the effect
that the statements contained therein are true and are made under penalties of
perjury, which declaration shall have the same force and effect as a
verification of the report and is in lieu of such verification. The report
shall show such information as the department may reasonably require for the
proper administration and enforcement of this chapter((: PROVIDED, That if
a special fuel dealer or special fuel user is also a special fuel supplier at a
location where special fuel is delivered into the supply tank of a motor
vehicle, and if separate storage is provided thereat from which special fuel is
delivered or placed into fuel supply tanks of motor vehicles, the tax report to
the department need not include inventory control data covering bulk storage
from which wholesale distribution of special fuel is made)). For counties
within which an additional excise tax on special fuel has been levied by that
jurisdiction under RCW 82.80.010, the report must show the quantities of
special fuel sold, distributed, or withdrawn from bulk storage by the reporting
dealer or user within the county's boundaries and the tax liability from its
levy. The special fuel dealer or special fuel user shall file the report on or
before the twenty-fifth day of the next succeeding calendar month following the
period to which it relates.
Subject
to the written approval of the department, tax reports may cover a period
ending on a day other than the last day of the calendar month. Taxpayers
granted approval to file reports in this manner will file such reports on or
before the twenty-fifth day following the end of the reporting period. No
change to this reporting period will be made without the written authorization
of the department.
If the
final filing date falls on a Saturday, Sunday, or legal holiday the next
secular or business day shall be the final filing date. Such reports shall be
considered filed or received on the date shown by the post office cancellation
mark stamped upon an envelope containing such report properly addressed to the
department, or on the date it was mailed if proof satisfactory to the
department is available to establish the date it was mailed.
The
department, if it deems it necessary in order to insure payment of the tax
imposed by this chapter, or to facilitate the administration of this chapter,
has the authority to require the filing of reports and tax remittances at
shorter intervals than one month if, in its opinion, an existing bond has
become insufficient.
The
department may permit any special fuel user whose sole use of special fuel is
in motor vehicles or equipment exempt from tax as provided in RCW 82.38.075 and
82.38.080 (1), (2), (3), (8), and (9), in lieu of the reports required in this
section, to submit reports annually or as requested by the department, in such
form as the department may require.
A
special fuel user whose sole use of special fuel is for purposes other than the
propulsion of motor vehicles upon the public highways of this state shall not
be required to submit the reports required in this section.
Sec.
24. RCW
82.38.170 and 1994 c 262 s 25 are each amended to read as follows:
(1) If
any special fuel dealer or special fuel user fails to pay any taxes collected
or due the state of Washington by said dealer or user within the time
prescribed by RCW 82.38.150 and 82.38.160, said dealer or user shall pay in
addition to such tax a penalty of ten percent of the amount thereof.
(2) If
it be determined by the department that the tax reported by any special fuel
dealer or special fuel user is deficient it may proceed to assess the
deficiency on the basis of information available to it and there shall be added
to this deficiency a penalty of ten percent of the amount of the deficiency.
(3) If
any special fuel dealer or special fuel user, whether or not he or she is
licensed as such, fails, neglects, or refuses to file a special fuel tax
report, the department may, on the basis of information available to it,
determine the tax liability of the special fuel dealer or the special fuel user
for the period during which no report was filed, and to the tax as thus
determined, the department shall add the penalty and interest provided in
subsection (2) of this section. An assessment made by the department pursuant
to this subsection or to subsection (2) of this section shall be presumed to be
correct, and in any case where the validity of the assessment is drawn in
question, the burden shall be on the person who challenges the assessment to
establish by a fair preponderance of the evidence that it is erroneous or
excessive as the case may be.
(4) If
any special fuel dealer or special fuel user shall establish by a fair
preponderance of evidence that his or her failure to file a report or pay the proper
amount of tax within the time prescribed was due to reasonable cause and was
not intentional or willful, the department may waive the penalty prescribed in
subsections (1), (2), and (3) of this section.
(5) If
any special fuel dealer or special fuel user shall file a false or fraudulent
report with intent to evade the tax imposed by this chapter, there shall be
added to the amount of deficiency determined by the department a penalty equal
to twenty-five percent of the deficiency, in addition to the penalty provided
in subsection (2) of this section and all other penalties prescribed by law.
(6)
Any fuel tax, penalties, and interest payable under this chapter shall bear
interest at the rate of one percent per month, or fraction thereof, from the
first day of the calendar month after the amount or any portion thereof should
have been paid until the date of payment: PROVIDED, That the department may
waive the interest when it determines that the cost of processing the
collection of the interest exceeds the amount of interest due.
(7)
Except in the case of violations of filing a false or fraudulent report, if the
department deems mitigation of penalties and interest to be reasonable and in
the best interests of carrying out the purpose of this chapter, it may mitigate
such assessments upon whatever terms the department deems proper, giving
consideration to the degree and extent of the lack of records and reporting
errors. The department may ascertain the facts regarding recordkeeping and
payment penalties in lieu of more elaborate proceedings under this chapter.
(8)
Except in the case of a fraudulent report or of neglect or refusal to make a
report, every deficiency shall be assessed under subsection (2) of this section
within three years from the twenty-fifth day of the next succeeding calendar
month following the reporting period for which the amount is proposed to be
determined or within three years after the return is filed, whichever period
expires the later.
(9)
Any special fuel dealer or special fuel user against whom an assessment is made
under the provisions of subsections (2) or (3) of this section may petition for
a reassessment thereof within thirty days after service upon the special fuel
dealer or special fuel user of notice thereof. If such petition is not filed
within such thirty day period, the amount of the assessment becomes final at
the expiration thereof.
If a
petition for reassessment is filed within the thirty day period, the department
shall reconsider the assessment and, if the special fuel dealer or special fuel
user has so requested in his or her petition, shall grant such special fuel
dealer or special fuel user an oral hearing and give the special fuel dealer or
special fuel user ten days' notice of the time and place thereof. The
department may continue the hearing from time to time. The decision of the
department upon a petition for reassessment shall become final thirty days
after service upon the special fuel dealer or special fuel user of notice
thereof.
Every
assessment made by the department shall become due and payable at the time it
becomes final and if not paid to the department when due and payable, there
shall be added thereto a penalty of ten percent of the amount of the tax.
(10)
Any notice of assessment required by this section shall be served personally or
by mail; if by mail, service shall be made by depositing such notice in the
United States mail, postage prepaid addressed to the special fuel dealer or
special fuel user at his or her address as the same appears in the records of
the department.
(11)
Any licensee who has had either their special fuel user license((,))
or special fuel dealer license, ((special fuel supplier license,))
or ((combination thereof)) both, revoked shall pay a one hundred
dollar penalty prior to the issuance of a new license.
(12)
Any person who, upon audit or investigation by the department, is found to have
not paid special fuel taxes as required by this chapter shall be subject to
cancellation of all vehicle registrations for vehicles utilizing special fuel
as a means of propulsion. Any unexpired Washington tonnage on the vehicles in
question may be transferred to a purchaser of the vehicles upon application to
the department who shall hold such tonnage in its custody until a sale of the
vehicle is made or the tonnage has expired.
Sec.
25. RCW
82.38.260 and 1979 c 40 s 18 are each amended to read as follows:
The
department shall enforce the provisions of this chapter, and may prescribe,
adopt, and enforce reasonable rules and regulations relating to the
administration and enforcement thereof. The Washington state patrol and its
officers shall aid the department in the enforcement of this chapter, and, for this
purpose, are declared to be peace officers, and given police power and
authority throughout the state to arrest on sight any person known to have
committed a violation of the provisions of this chapter.
The
department or its authorized representative is hereby empowered to examine the
books, papers, records and equipment of any special fuel dealer, ((special
fuel supplier or)) special fuel user, or any person dealing in,
transporting, or storing special fuel as defined in this chapter and to
investigate the character of the disposition which any person makes of such
special fuel in order to ascertain and determine whether all taxes due
hereunder are being properly reported and paid. The fact that such books,
papers, records and equipment are not maintained in this state at the time of
demand shall not cause the department to lose any right of such examination
under this chapter when and where such records become available.
The
department or its authorized representative is further empowered to investigate
the disposition of special fuel by any person where the department has reason
to believe that untaxed special fuel has been diverted to a use subject to the
taxes imposed by this chapter without said taxes being paid in accordance with
the requirements of this chapter.
For
the purpose of enforcing the provisions of this chapter it shall be presumed
that all special fuel delivered to service stations as well as all special fuel
otherwise received by a special fuel dealer or a special fuel user into storage
and dispensing equipment designed to fuel motor vehicles is delivered by the
special fuel dealer or special fuel user into the fuel supply tanks of motor
vehicles and consumed in the propulsion of motor vehicles on the highways of
this state, unless the contrary is established by satisfactory evidence.
The
department shall, upon request from the officials to whom are entrusted the
enforcement of the special fuel tax law of any other state, the District of
Columbia, the United States, its territories and possessions, the provinces or
the Dominion of Canada, forward to such officials any information which he or
she may have relative to the receipt, storage, delivery, sale, use, or
other disposition of special fuel by any special fuel dealer((, special fuel
supplier)) or special fuel user, provided such other state or states
furnish like information to this state.
Returns
required by this chapter, exclusive of schedules, itemized statements and other
supporting evidence annexed thereto, shall at all reasonable times be open to
the public.
Sec.
26. RCW
82.41.040 and 1982 c 161 s 4 are each amended to read as follows:
The
amount of the tax imposed and collected on behalf of this state under an
agreement entered into under this chapter shall be determined as provided in
chapter((s 82.37 and)) 82.38 RCW.
