BILL REQ. #: H-3660.1
| State of Washington | 58th Legislature | 2004 Regular Session |
Read first time 01/23/2004. Referred to Committee on Transportation.
AN ACT Relating to a special fuel tax exemption for one hundred percent biodiesel fuel; and amending RCW 82.38.030.
BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:
Sec. 1 RCW 82.38.030 and 2003 c 361 s 402 are each amended to
read as follows:
(1) There is hereby levied and imposed upon special fuel users a
tax at the rate of twenty-three cents per gallon of special fuel, or
each one hundred cubic feet of compressed natural gas, measured at
standard pressure and temperature.
(2) Beginning July 1, 2003, an additional and cumulative tax rate
of five cents per gallon of special fuel, or each one hundred cubic
feet of compressed natural gas, measured at standard pressure and
temperature shall be imposed on special fuel users. This subsection
(2) expires when the bonds issued for transportation 2003 projects are
retired. This subsection (2) does not apply to one hundred percent
blended biodiesel fuel.
(3) Taxes are imposed when:
(a) Special fuel is removed in this state from a terminal if the
special fuel is removed at the rack unless the removal is to a licensed
exporter for direct delivery to a destination outside of the state, or
the removal is to a special fuel distributor for direct delivery to an
international fuel tax agreement licensee under RCW 82.38.320;
(b) Special fuel is removed in this state from a refinery if either
of the following applies:
(i) The removal is by bulk transfer and the refiner or the owner of
the special fuel immediately before the removal is not a licensee; or
(ii) The removal is at the refinery rack unless the removal is to
a licensed exporter for direct delivery to a destination outside of the
state, or the removal is to a special fuel distributor for direct
delivery to an international fuel tax agreement licensee under RCW
82.38.320;
(c) Special fuel enters into this state for sale, consumption, use,
or storage if either of the following applies:
(i) The entry is by bulk transfer and the importer is not a
licensee; or
(ii) The entry is not by bulk transfer;
(d) Special fuel is sold or removed in this state to an unlicensed
entity unless there was a prior taxable removal, entry, or sale of the
special fuel;
(e) Blended special fuel is removed or sold in this state by the
blender of the fuel. The number of gallons of blended special fuel
subject to tax is the difference between the total number of gallons of
blended special fuel removed or sold and the number of gallons of
previously taxed special fuel used to produce the blended special fuel;
(f) Dyed special fuel is used on a highway, as authorized by the
internal revenue code, unless the use is exempt from the special fuel
tax;
(g) Dyed special fuel is held for sale, sold, used, or is intended
to be used in violation of this chapter;
(h) Special fuel purchased by an international fuel tax agreement
licensee under RCW 82.38.320 is used on a highway; and
(i) Special fuel is sold by a licensed special fuel supplier to a
special fuel distributor, special fuel importer, or special fuel
blender and the special fuel is not removed from the bulk transfer-terminal system.
(4) The tax imposed by this chapter, if required to be collected by
the licensee, is held in trust by the licensee until paid to the
department, and a licensee who appropriates or converts the tax
collected to his or her own use or to any use other than the payment of
the tax to the extent that the money required to be collected is not
available for payment on the due date as prescribed in this chapter is
guilty of a felony, or gross misdemeanor in accordance with the theft
and anticipatory provisions of Title 9A RCW. A person, partnership,
corporation, or corporate officer who fails to collect the tax imposed
by this section, or who has collected the tax and fails to pay it to
the department in the manner prescribed by this chapter, is personally
liable to the state for the amount of the tax.