FINAL BILL REPORT

HB 2045

                                  C 142 L 89

BYRepresentatives Prince, Baugher, Smith and Walk

Revising mileage-based special fuel tax computation.

House Committe on Transportation

Senate Committee on Transportation

SYNOPSIS AS ENACTED

BACKGROUND:

The Fuel Tax Division of the Department of Licensing is responsible for auditing special fuel users to ascertain if the appropriate amount of special fuel tax is being remitted to the state.  Special fuel licenses are issued to persons who are authorized to purchase fuel without paying tax. If it appears that some of the fuel was used in a non-exempt vehicle and the taxpayer's records are inadequate to prove the number of miles actually traveled, the department must calculate the miles traveled at four miles per gallon (mpg).  Many vehicles' average mileage is greater than four mpg.

SUMMARY:

The Department of Licensing, in the absence of records to the contrary, shall use as evidence of actual miles traveled not less than four mpg for vehicles over 40,000 pounds gross weight; seven mpg for vehicles 12,001 to 40,000 pounds gross weight; 10 mpg for vehicles 6,001 to 12,000 pounds gross weight; and 16 mpg for vehicles 6,000 pounds or less gross weight.

VOTES ON FINAL PASSAGE:

      House 91   1

      Senate    43     0

EFFECTIVE:July 23, 1989