AN
ACT Relating to fuel tax and international registration plan payments; amending
RCW 46.87.080, 82.36.070, 82.36.310, and 82.38.120; adding a new section to
chapter 82.38 RCW; adding a new section to chapter 82.32 RCW; and creating a
new section.
BE IT ENACTED BY THE
LEGISLATURE OF THE STATE OF WASHINGTON:
Sec.
1. RCW
46.87.080 and 1993 c 307 s 14 are each amended to read as follows:
(1)
Upon making satisfactory application and payment of applicable fees and taxes
for proportional registration under this chapter, the department shall issue a
cab card and validation tab for each vehicle, and to vehicles of
Washington-based fleets, two distinctive apportionable license plates for each
motor vehicle and one such plate for each trailer, semitrailer, pole trailer,
or converter gear listed on the application. License plates shall be displayed
on vehicles as required by RCW 46.16.240. The number and plate shall be of a
design, size, and color determined by the department. The plates shall be
treated with reflectorized material and clearly marked with the words
"WASHINGTON" and "APPORTIONED," both words to appear in
full and without abbreviation.
(2)
The cab card serves as the certificate of registration for a proportionally
registered vehicle. The face of the cab card shall contain the name and
address of the registrant as contained in the records of the department, the
license plate number assigned to the vehicle by the base jurisdiction, the
vehicle identification number, and such other description of the vehicle and
data as the department may require. The cab card shall be signed by the
registrant, or a designated person if the registrant is a business firm, and
shall at all times be carried in or on the vehicle to which it was issued. In
the case of nonpowered vehicles, the cab card may be carried in or on the
vehicle supplying the motive power instead of in or on the nonpowered vehicle.
(3)
The apportioned license plates are not transferrable from vehicle to vehicle
unless otherwise determined by rule and shall be used only on the vehicle to
which they are assigned by the department for as long as they are legible or
until such time as the department requires them to be removed and returned to
the department.
(4)
Distinctive validation tab(s) of a design, size, and color determined by the
department shall be affixed to the apportioned license plate(s) as prescribed
by the department to indicate the month, if necessary, and year for which the
vehicle is registered. Foreign-based vehicles proportionally registered in
this state under the provisions of the Western Compact shall display the
validation tab on a backing plate or as otherwise prescribed by the department.
(5)
Renewals shall be effected by the issuance and display of such tab(s) after
making satisfactory application and payment of applicable fees and taxes.
(6)
Fleet vehicles so registered and identified shall be deemed to be fully
licensed and registered in this state for any type of movement or operation.
However, in those instances in which a grant of authority is required for
interstate or intrastate movement or operation, no such vehicle may be operated
in interstate or intrastate commerce in this state unless the owner has been
granted interstate operating authority by the interstate commerce commission in
the case of interstate operations or intrastate operating authority by the
Washington utility and transportation commission in the case of intrastate
operations and unless the vehicle is being operated in conformity with that
authority.
(7)
The department may issue temporary authorization permits (TAPs) to qualifying
operators for the operation of vehicles pending issuance of license
identification. A fee of one dollar plus a one dollar filing fee shall be
collected for each permit issued. The permit fee shall be deposited in the
motor vehicle fund, and the filing fee shall be deposited in the highway safety
fund. The department may adopt rules for use and issuance of the permits.
(8)
The department may refuse to issue any license or permit authorized by
subsection (1) or (7) of this section to any person: (a) Who formerly held any
type of license or permit issued by the department pursuant to chapter 46.16,
46.85, 46.87, 82.36, ((82.37,)) or 82.38 RCW that has been revoked for
cause, which cause has not been removed; or (b) who is a subterfuge for the
real party in interest whose license or permit issued by the department
pursuant to chapter 46.16, 46.85, 46.87, 82.36, ((82.37,)) or 82.38 RCW
and has been revoked for cause, which cause has not been removed; or (c) who,
as an individual licensee, or officer, director, owner, or managing employee of
a nonindividual licensee, has had a license or permit issued by the department
pursuant to chapter 46.16, 46.85, 46.87, 82.36, ((82.37,)) or 82.38 RCW
which has been revoked for cause, which cause has not been removed; or (d) who
has an unsatisfied debt to the state assessed under either chapter 46.16,
46.85, 46.87, 82.36, ((82.37,)) 82.38, or 82.44 RCW.
(9)
The department may revoke the license or permit authorized by subsection (1) or
(7) of this section issued to any person for any of the grounds constituting
cause for denial of licenses or permits set forth in subsection (8) of this
section.
(10) Before such refusal or revocation under subsection (8) or (9)
of this section, the department shall grant the applicant a hearing and at
least ten days written notice of the time and place of the hearing.
Sec.
2. RCW
82.36.070 and 1996 c 104 s 4 are each amended to read as follows:
The
application in proper form having been accepted for filing, the filing fee
paid, and the bond or other security having been accepted and approved, the
department shall issue to the applicant a license to transact business as a
distributor in the state, and such license shall be valid until canceled or
revoked.
The
license so issued by the department shall not be assignable, and shall be valid
only for the distributor in whose name issued.
The
department shall keep and file all applications and bonds with an alphabetical
index thereof, together with a record of all licensed distributors.
Each
distributor shall be assigned a license number upon qualifying for a license
hereunder, and the department shall issue to each such licensee a license
certificate which shall be displayed conspicuously by the distributor at his or
her principal place of business. The department may refuse to issue or may
revoke a motor vehicle fuel distributor license, to a person:
(1)
Who formerly held a motor vehicle fuel distributor's license that, before the
time of filing for application, has been revoked or canceled for cause;
(2)
Who is a subterfuge for the real party in interest whose license has been
revoked or canceled for cause;
(3)
Who, as an individual licensee or officer, director, owner, or managing
employee of a nonindividual licensee, has had a motor vehicle fuel distributor
license revoked or canceled for cause;
(4)
Who has an unsatisfied debt to the state assessed under either chapter 82.36,
((82.37,)) 82.38, 82.42, or 46.87 RCW;
(5)
Who formerly held as an individual, officer, director, owner, managing employee
of a nonindividual licensee, or subterfuge for a real party in interest, a
license issued by the federal government or a state that allowed a person to
buy or sell untaxed motor vehicle or special fuel, which license, before the
time of filing for application, has been revoked for cause;
(6)
Who pled guilty to or was convicted as an individual, corporate officer,
director, owner, or managing employee in this or any other state or in any
federal jurisdiction of a gross misdemeanor or felony crime directly related to
the business or has been subject to a civil judgment involving fraud,
misrepresentation, conversion, or dishonesty, notwithstanding chapter 9.96A
RCW;
(7)
Who misrepresented or concealed a material fact in obtaining a license or in
reinstatement thereof;
(8)
Who violated a statute or administrative rule regulating fuel taxation or
distribution;
(9)
Who failed to cooperate with the department's investigations by:
(a)
Not furnishing papers or documents;
(b)
Not furnishing in writing a full and complete explanation regarding a matter
under investigation by the department; or
(c)
Not responding to subpoenas issued by the department, whether or not the
recipient of the subpoena is the subject of the proceeding;
(10)
Who failed to comply with an order issued by the director; or
(11)
Upon other sufficient cause being shown.
Before
such a refusal or revocation, the department shall grant the applicant a
hearing and shall give the applicant at least twenty days' written notice of
the time and place of the hearing.
For
the purpose of considering an application for a distributor's license, the
department may inspect, cause an inspection, investigate, or cause an
investigation of the records of this or any other state or of the federal
government to ascertain the veracity of the information on the application form
and the applicant's criminal and licensing history.
The
department may, in the exercise of reasonable discretion, suspend a motor
vehicle distributor license at any time before and pending such a hearing for
unpaid taxes or reasonable cause.
Sec.
3. RCW
82.36.310 and 1995 c 318 s 3 are each amended to read as follows:
Any
person claiming a refund for motor vehicle fuel used or exported as in this
chapter provided shall not be entitled to receive such refund until he presents
to the director a claim upon forms to be provided by the director with such
information as the director shall require, which claim to be valid shall in all
cases be accompanied by ((the original invoice or)) invoices issued to
the claimant at the time of the purchases of the motor vehicle fuel, approved
as to invoice form by the director((: PROVIDED, That in the event of the
loss or destruction of the original invoice or invoices, the person claiming a
refund may submit in lieu thereof a duplicate copy of such invoice certified by
the vendor, but no payment of refund based upon such duplicate invoice shall be
made until after expiration of such statutory period specified in RCW 82.36.330
for filing of refund applications)).
Any person claiming refund by reason of exportation of motor
vehicle fuel shall in addition to the invoices required furnish to the director
the export certificate therefor, and the signature on the exportation
certificate shall be certified by a notary public. In all cases the claim
shall be signed by the person claiming the refund, if it is a corporation, by
some proper officer of the corporation, or if it is a limited liability
company, by some proper manager or member of the limited liability company.
Sec.
4. RCW
82.38.120 and 1996 c 104 s 9 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 or a
special fuel user. However, the department may refuse to issue a special fuel
dealer'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;
(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;
(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;
(4)
Who has an unsatisfied debt to the state assessed under either chapter 82.36,
82.38, 82.42, or 46.87 RCW;
(5)
Who formerly held as an individual, officer, director, owner, managing employee
of a nonindividual licensee, or subterfuge for a real party in interest, a
license issued by the federal government or a state that allowed a person to
buy or sell untaxed motor vehicle or special fuel, which license, before the
time of filing for application, has been revoked for cause;
(6)
Who pled guilty to or was convicted as an individual, officer, director, owner,
or managing employee of a nonindividual licensee in this or any other state or
in any federal jurisdiction of a gross misdemeanor or felony crime directly
related to the business or has been subject to a civil judgment involving
fraud, misrepresentation, conversion, or dishonesty, notwithstanding chapter
9.96A RCW;
(7)
Who misrepresented or concealed a material fact in obtaining a license or in
reinstatement thereof;
(8)
Who violated a statute or administrative rule regulating fuel taxation or
distribution;
(9)
Who failed to cooperate with the department's investigations by:
(a)
Not furnishing papers or documents;
(b)
Not furnishing in writing a full and complete explanation regarding a matter
under investigation by the department; or
(c)
Not responding to subpoenas issued by the department, whether or not the
recipient of the subpoena is the subject of the proceeding;
(10)
Who failed to comply with an order issued by the director; or
(11)
Upon other sufficient cause being shown.
Before
such refusal, the department shall grant the applicant a hearing and shall
grant the applicant at least twenty 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. For the
purpose of considering any application for a special fuel dealer's license, the
department may inspect, cause an inspection, investigate, or cause an
investigation of the records of this or any other state or of the federal
government to ascertain the veracity of the information on the application form
and the applicant's criminal and licensing history.
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 may use special fuel in motor vehicles owned or operated by
the dealer without securing a license as a special fuel user but the dealer is
subject to all other conditions, requirements, and liabilities imposed herein
upon a special fuel user.
Each
special fuel dealer'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 or special fuel user's license shall be
transferable.
NEW
SECTION. Sec. 5. It is
the intent of the legislature that leaded racing fuel be exempted from payment
of the motor vehicle fuel tax, as provided in section 6 of this act, since it
is illegal for use on the public highways of the state under federal law. The
legislature further intends that leaded racing fuel be subject to the retail
sales and use taxes under chapters 82.08 and 82.12 RCW and that the revenue
collected will be earmarked as provided in section 7 of this act.
NEW
SECTION. Sec. 6. A
new section is added to chapter 82.38 RCW to read as follows:
Motor
vehicle fuel that is used exclusively for racing and is illegal for use on the
public highways of the state under state or federal law is exempt from the tax
imposed under this chapter.
NEW
SECTION. Sec. 7. A
new section is added to chapter 82.32 RCW to read as follows:
The department of revenue shall deposit into the advanced
environmental mitigation revolving account, created in RCW 47.12.340, all
moneys received from the imposition on consumers of the taxes under chapters
82.08 and 82.12 RCW on the sales or use of leaded racing fuel which is exempted
from the motor vehicle fuel tax under section 6 of this act.
