1964 AMH GOEH H2859.1
HB 1964 - H AMD 802
By Representative Goehner
NOT ADOPTED 01/29/2024
On page 27, after line 30, insert the following:
"NEW SECTION.  Sec. 21. A new section is added to chapter 82.38 RCW to read as follows:
(1) The joint legislative audit and review committee must evaluate the effectiveness of the prorate and fuel tax discovery team established in section 13 of this act by determining whether the adjusted average annual revenue ratio meets or exceeds 0.5 percent in the first five complete fiscal years following the enactment of section 13 of this act.
(2) The department must provide the information that the joint legislative audit and review committee determines is necessary for the completion of the evaluation required under this section to the committee.
(3) For the purposes of this section:
(a) "Adjusted average annual revenue ratio" means the ratio of the annual revenue collected by the prorate and fuel tax discovery team, including from fuel tax collections and penalties, during the four highest revenue collection fiscal years in the period described in subsection (1) of this section to the sum of the other annual fuel tax collections by the department for the corresponding fiscal years.
(b) "Other annual fuel tax collections" means the annual revenue collections by the department excluding annual revenue collected by the prorate and fuel tax discovery team.
NEW SECTION.  Sec. 22. Sections 10, 12, 13, 15, and 20 of this act expire if the joint legislative audit and review committee determines that the adjusted average annual revenue ratio is below 0.5 percent.
NEW SECTION.  Sec. 23. If sections 10, 12, 13, 15, and 20 of this act expire, the joint legislative audit and review committee must provide written notice of the expiration to the chief clerk of the house of representatives, the secretary of the senate, the office of the code reviser, and others as deemed appropriate by the joint legislative audit and review committee."
Renumber the remaining sections consecutively, correct any internal references accordingly, and correct the title.
EFFECT: Puts in place a contingent expiration date of the prorate and fuel tax discovery team and the Department of Licensing's (DOL's) expanded authority over enforcement of fuel tax and proportional registration laws that takes effect if the Joint Legislative Audit and Review Committee finds that average annual collections over four of five fiscal years following establishment of the prorate and fuel tax discovery team does not meet or exceed 0.5 percent of other annual fuel tax collections for this period.
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