BP BHEAD INT S [atlas:bill]

AN ACT Relating to motor vehicle taxation; adding a new section to chapter 84.36 RCW; and repealing RCW 82.44.010, 82.44.015, 82.44.020, 82.44.022, 82.44.023, 82.44.025, 82.44.030, 82.44.041, 82.44.060, 82.44.065, 82.44.080, 82.44.090, 82.44.100, 82.44.110, 82.44.120, 82.44.130, 82.44.140, 82.44.150, 82.44.155, 82.44.157, 82.44.160, 82.44.170, 82.44.180, 82.44.190, 82.44.195, and 82.44.900.

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

NEW SECTION. Sec. 1. The following acts or parts of acts are each repealed:

(1) RCW 82.44.010 (Definitions) and 1990 c 42 s 301, 1979 c 107 s 10, 1971 ex.s. c 299 s 54, 1967 c 121 s 4, 1963 c 199 s 1, & 1961 c 15 s 82.44.010;

(2) RCW 82.44.015 (Ride-sharing passenger motor vehicles excluded--Notice--Liability for tax) and 1996 c 244 s 7, 1993 c 488 s 3, 1982 c 142 s 1, & 1980 c 166 s 3;

(3) RCW 82.44.020 (Basic and clean air excise tax imposed--Exceptions--Liability of residents for out-of-state licensing) and 1998 c 321 s 3 (Referendum Bill No. 49), 1993 sp.s. c 23 s 61, 1993 c 123 s 2, 1991 c 199 s 220, 1990 c 42 s 302, & 1988 c 191 s 1;

(4) RCW 82.44.022 (Credit on personal-use motor vehicle) and 1998 c 321 s 2 (Referendum Bill No. 49);

(5) RCW 82.44.023 (Exemption--Rental cars--Alteration of license plate month and year tabs--Rules--Taxes upon sale) and 1998 c 321 s 38 (Referendum Bill No. 49), 1998 c 145 s 1, 1994 c 227 s 3, & 1992 c 194 s 8;

(6) RCW 82.44.025 (Exemption--Vehicles of Taipei Economic and Cultural Office) and 1998 c 321 s 39 (Referendum Bill No. 49) & 1996 c 139 s 3;

(7) RCW 82.44.030 (Tax on motor vehicle dealers) and 1971 ex.s. c 299 s 51 & 1961 c 15 s 82.44.030;

(8) RCW 82.44.041 (Valuation of vehicles) and 1998 c 321 s 4 (Referendum Bill No. 49) & 1990 c 42 s 303;

(9) RCW 82.44.060 (Payment of tax based on registration year--Transfer of ownership) and 1990 c 42 s 304, 1981 c 222 s 12, 1979 c 158 s 233, 1975-'76 2nd ex.s. c 54 s 2, 1975 1st ex.s. c 118 s 14, 1963 c 199 s 4, & 1961 c 15 s 82.44.060;

(10) RCW 82.44.065 (Appeal of valuation) and 1990 c 42 s 305;

(11) RCW 82.44.080 (Tax additional) and 1961 c 15 s 82.44.080;

(12) RCW 82.44.090 (Penalty for issuing plates without collecting tax) and 1961 c 15 s 82.44.090;

(13) RCW 82.44.100 (Tax receipt) and 1961 c 15 s 82.44.100;

(14) RCW 82.44.110 (Disposition of revenue) and 1998 c 321 s 5 (Referendum Bill No. 49), 1997 c 338 s 68, & 1997 c 149 s 911;

(15) RCW 82.44.120 (Refunds, collections of erroneous amounts--Claims--False statement, penalty) and 1993 c 307 s 3, 1990 c 42 s 307, 1989 c 68 s 2, 1983 c 26 s 3, 1979 c 120 s 2, 1975 1st ex.s. c 278 s 95, 1974 ex.s. c 54 s 4, 1967 c 121 s 2, 1963 c 199 s 5, & 1961 c 15 s 82.44.120;

(16) RCW 82.44.130 (Ad valorem taxation barred) and 1961 c 15 s 82.44.130;

(17) RCW 82.44.140 (Director of licensing may act) and 1979 c 158 s 237, 1967 c 121 s 3, & 1961 c 15 s 82.44.140;

(18) RCW 82.44.150 (Apportionment and distribution of motor vehicle excise taxes generally) and 1999 c 94 s 30, 1998 c 321 s 6 (Referendum Bill No. 49), 1995 2nd sp.s. c 14 s 538, 1994 c 241 s 1, & 1993 c 491 s 2;

(19) RCW 82.44.155 (City police and fire protection assistance account--Distribution to cities and towns--Apportionment) and 1998 c 321 s 40 (Referendum Bill No. 49), 1993 c 492 s 254, 1991 c 199 s 223, & 1990 c 42 s 309;

(20) RCW 82.44.157 (Transfer of funds pursuant to government service agreement) and 1994 c 266 s 14;

(21) RCW 82.44.160 (Distribution to municipal research council) and 1999 c 309 s 931 & 1995 c 28 s 1;

(22) RCW 82.44.170 (Computation of excise taxes when commingled with licensing fees) and 1990 c 42 s 311, 1987 c 244 s 56, & 1985 c 380 s 22;

(23) RCW 82.44.180 (Transportation fund--Deposits and distributions) and 1999 c 402 s 5, 1999 c 94 s 31, 1998 c 321 s 41 (Referendum Bill No. 49), & 1995 c 269 s 2601;

(24) RCW 82.44.190 (Transportation infrastructure account--Deposits and distributions--Subaccounts) and 1996 c 262 s 2;

(25) RCW 82.44.195 (Transportation infrastructure account--Highway infrastructure account--Finding--Intent--Purpose--1996 c 262) and 1996 c 262 s 1; and

(26) RCW 82.44.900 (Severability--Construction--1961 c 15) and 1961 c 15 s 82.44.900.

NEW SECTION. Sec. 2. A new section is added to chapter 84.36 RCW to read as follows:

(1) Motor vehicles are exempt from property taxation.

(2) For the purposes of this section, "motor vehicle" means all motor vehicles, trailers, and semitrailers used, or of the type designed primarily to be used, upon the public streets and highways, for the convenience or pleasure of the owner, or for the conveyance, for hire or otherwise, of persons or property, including fixed loads and facilities for human habitation; but shall not include (a) vehicles carrying exempt licenses, (b) dock and warehouse tractors and their cars or trailers, lumber carriers of the type known as spiders, and all other automotive equipment not designed primarily for use upon public streets or highways, (c) motor vehicles or their trailers used entirely upon private property, (d) mobile homes and travel trailers as defined in RCW 82.50.010, or (e) motor vehicles owned by nonresident military personnel of the armed forces of the United States stationed in the state of Washington provided personnel were also nonresident at the time of their entry into military service.