title: RCW 82.42.140

text:
(1) For the purpose of determining the amount of liability for the tax imposed under this chapter, each aircraft fuel distributor must file monthly tax reports with the department.
(2) Tax reports must be filed on or before the twenty-fifth day of the calendar month following the reporting period to which it relates. A report must be filed even though no tax is due for the reporting period. Each report must contain a declaration that the statements contained therein are true and are made under penalties of perjury. The report must show information as the department may reasonably require for the proper administration and enforcement of this chapter.
(3) If the filing date falls on a Saturday, Sunday, or legal holiday the next secular or business day is the filing date.
(4) The department in order to insure payment of the tax or to facilitate administration of this chapter may require the filing of reports and tax remittances at intervals other than one month.
(5) During a state of emergency declared under RCW 43.06.010(12), the department, on its own motion or at the request of any taxpayer affected by the emergency, may extend the time for filing any report or the due date for tax remittances as the department deems proper.
[ 2013 c 225 s 413.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Periodic tax reports.


doc_type: statute

jurisdiction: wa

title: RCW 82.42.145

text:
(1) Every person importing, manufacturing, refining, transporting, blending, or storing aircraft fuel must keep for a period of five years open to inspection at all times during the business hours of the day to the department or its authorized representatives, a complete record of all aircraft fuel purchased or received and all aircraft fuel sold, delivered, or used by them.
(2) Records must show:
(a) The date of receipt;
(b) The name and address of the person from whom purchased or received;
(c) The number of gallons received at each place of business or place of storage in the state of Washington;
(d) The date of sale or delivery;
(e) The number of gallons sold, delivered, or used for taxable purposes;
(f) The number of gallons sold, delivered, or used for any purpose not subject to tax;
(g) The name, address, and aircraft fuel license number of the purchaser if the fuel tax is not collected on the sale or delivery;
(h) The physical inventories of aircraft fuel and petroleum products on hand at each place of business at the end of each month;
(i) Stocks of raw gasoline, gasoline stock, diesel oil, kerosene, kerosene distillates, casing head gasoline, and other petroleum products which may be used in the compounding, blending, or manufacturing of aircraft fuel.
(3) The department may require a person other than a licensee engaged in the business of selling, purchasing, distributing, storing, transporting, or delivering aircraft fuel to submit periodic reports to the department regarding the disposition of the aircraft fuel. The reports must be on forms prescribed by the department and must contain information as the department may require.
(4) Every person operating any conveyance transporting fuel in bulk must possess during the entire time an invoice, bill of sale, or other statement showing the name, address, and license number of the seller or consigner, the destination, name, and address of the purchaser or consignee, license number, if applicable, and the number of gallons. The person transporting fuel must at the request of any law enforcement officer or authorized representative of the department, produce for inspection required records and must permit inspection of the contents of the vehicle.
[ 2013 c 225 s 414.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

license: public-domain-government-work

rule_set: Revised Code of Washington

catchline: Fuel records.

code: rcw

unit: section

court: Washington State Legislature


title: RCW 82.42.200

text:
No injunction or writ of mandate or other legal or equitable process may be issued in any suit, action, or proceeding in any court against this state or against any officer of the state to prevent or enjoin the collection under this chapter of any tax or any amount of tax required to be collected.
[ 2013 c 225 s 410.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Injunctions—Writs.


title: RCW 82.42.205

text:
(1) No suit or proceeding may be maintained in any court for the recovery of any amount alleged to have been overpaid under RCW 82.42.020 unless a claim for refund or credit has been duly filed pursuant to RCW 82.42.220.
(2) Within ninety days after the mailing of the notice of the department's action upon a claim filed pursuant to RCW 82.42.220, the claimant may bring an action against the department on the grounds set forth in the claim in a court of competent jurisdiction in Thurston county for the recovery of the whole or any part of the amount with respect to which the claim has been disallowed. Failure to bring action within the time specified constitutes a waiver of any demand against the state on account of the alleged overpayments.
(3) If the department fails to mail notice of action on a claim within six months after the claim is filed, the claimant may, prior to the mailing of notice by the department of its intention on the claim, consider the claim disallowed and bring an action against the department, on the grounds set forth in the claim for the recovery of the whole or any part of the amount claimed as an overpayment.
(4) If judgment is rendered for the plaintiff, the amount of the judgment must first be credited on any aircraft fuel tax due and payable from the plaintiff. The balance of the judgment must be refunded to the plaintiff.
(5) In any judgment, interest must be allowed at the rate of twelve percent per annum upon the amount found to have been illegally collected from the date of payment of the amount to the date of allowance of credit on account of the judgment or to a date preceding the date of the refund warrant, but not more than thirty days, the date to be determined by the department.
[ 2013 c 225 s 415.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Suits for recovery of taxes illegally or erroneously collected.


title: RCW 82.42.210

text:
(1) The department may refuse to issue to, or suspend or revoke a license of any licensee or applicant:
(a) Who formerly held a license issued under chapter *82.36, 82.38, 82.42, or 46.87 RCW which has been suspended or revoked for cause;
(b) Who is a subterfuge for the real party in interest whose license issued under chapter *82.36, 82.38, 82.42, or 46.87 RCW has been revoked for cause;
(c) Who, as an individual licensee, or partner, officer, director, owner, or managing employee of a licensee, has had a license issued under chapter *82.36, 82.38, 82.42, or 46.87 RCW denied, suspended, or revoked for cause;
(d) Who has an unsatisfied debt to the state assessed under either chapter *82.36, 82.38, 82.42, or 46.87 RCW;
(e) Who formerly held as an individual, partner, officer, director, owner, managing employee of a 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, has been suspended or revoked for cause;
(f) Who pleaded guilty to or was convicted as an individual, partner, officer, director, owner, or managing employee of a licensee in this or any other state, Canadian province, or in any federal jurisdiction of a gross misdemeanor or felony crime directly related to the fuel distribution business or has been subject to a civil judgment involving fraud, misrepresentation, conversion, or dishonesty, notwithstanding chapter 9.96A RCW;
(g) Who misrepresented or concealed a material fact in obtaining a license or reinstating a license;
(h) Who violated a statute or administrative rule regulating fuel taxation or distribution;
(i) Who failed to cooperate with the department's investigations by:
(i) Not furnishing papers or documents;
(ii) Not furnishing in writing a full and complete explanation regarding a matter under investigation by the department; or
(iii) Not responding to subpoenas issued by the department, whether or not the recipient of the subpoena is the subject of the proceeding;
(j) Who failed to comply with an order issued by the director; or
(k) Upon other sufficient cause being shown.
(2) Refusals, suspensions, and revocations under this section become final 30 days after notice is served upon the licensee or applicant of the intention to refuse, suspend, or revoke the authority granted in this chapter.
(3) Before such refusal, suspension, or revocation under this section becomes final, the department must offer the applicant a review by the department and must grant the applicant at least 20 days' written notice of the time, place, and method thereof.
[ 2024 c 1 s 18; 2013 c 225 s 411.]
Notes:
*Reviser's note: Chapter 82.36 RCW was repealed in its entirety by 2013 c 225 s 501.
Effective date—2024 c 1: See note following RCW 46.87.020.
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Denial—Refusal—Suspension—Revocation.


title: RCW 82.42.220

text:
(1) Claims for refund or credit for aircraft fuel taxes paid under this chapter must be filed with the department on forms prescribed by the department and must contain and be supported by such information and documentation as the department may require. Claims for refund of aircraft fuel taxes must be for at least twenty dollars.
(2) Any amount determined to be refundable by the department must first be credited on any amounts then due and payable from a person to whom the refund is due.
(3) No refund or credit may be approved by the department unless a written claim for refund or credit stating the specific grounds upon which the claim is founded is filed with the department:
(a) Within thirteen months from the date of purchase or from the last day of the month following the close of the reporting period for which the refundable amount or credit is due with respect to refunds or credits allowed and if not filed within this period the right to refund is barred; or
(b) Within five years from the last day of the month following the close of the reporting period for which the overpayment is due with respect to the refunds or credits allowed for aircraft fuel tax licensees.
(4) The department must refund any amount paid that has been verified by the department to be more than twenty dollars over the amount actually due for the reporting period.
(5) Payment credits may not be carried forward and applied to subsequent tax returns for a person licensed under this chapter.
(6) Within thirty days after disallowing any refund claim in whole or in part, the department must provide written notice of its action to the claimant.
(7)(a) Interest must be paid upon any refundable amount or credit due at the rate of one percent per month from the last day of the calendar month following the reporting period for which the refundable amount or credit is due.
(b) The interest must be paid:
(i) In the case of a refund, to the last day of the calendar month following the date upon which the claim is approved by the department; and
(ii) In the case of a credit, to the same date as that to which interest is computed on the tax or amount against which the credit is applied.
(c) If the department determines that any overpayment has been made intentionally or by reason of carelessness, interest is not allowed.
(8) The department must pay interest of one percent on any refund payable that is issued more than thirty state business days after the receipt of a claim properly filed and completed. After the end of the thirty business day period, additional interest accrues at the rate of one percent on the amount payable for each thirty calendar day period.
[ 2013 c 225 s 416.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Claim of refund or credit.


title: RCW 82.42.230

text:
Any person who has purchased aircraft fuel on which tax has been paid may file a claim with the department for a refund of the tax for:
(1) Aircraft fuel used in aircraft that both operate from a private, nonstate-funded airfield during at least ninety-five percent of the aircraft's normal use and are used principally for the application of pesticides, herbicides, or other agricultural chemicals;
(2) Aircraft fuel used in the operation of aircraft for testing or experimental purposes; and
(3) Aircraft fuel used in the operation of aircraft when the operation is for the training of crews in Washington state for purchasers of aircraft who are certified air carriers.
[ 2013 c 225 s 417.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Refunds.


title: RCW 82.42.240

text:
The remedies of the state in this chapter are cumulative and no action taken by the department may be construed to be an election to pursue any remedy to the exclusion of another.
[ 2013 c 225 s 418.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Remedies cumulative.


title: RCW 82.42.250

text:
(1) If a person liable for payment of tax fails to pay the amount including any interest, penalty, or addition, together with costs accrued, there must be a lien in favor of the state upon all franchises, property, and rights to property, whether real or personal, belonging to or acquired, whether the property is employed by such person for personal or business use or is in the control of a trustee, receiver, or assignee. The lien is effective from the date taxes were due and payable until the amount is satisfied. The lien has priority over any lien or encumbrance except liens of other taxes having priority by law.
(2) The department must file with any county auditor a statement of claim and lien specifying the amount of delinquent taxes, penalties, and interest owed.
[ 2013 c 225 s 419.]
Notes:
Effective date—2013 c 225: See note following RCW 82.38.010.

catchline: Tax lien.


title: RCW 82.42.260

text:
(1) Reports submitted to the department under RCW 82.42.140 are personal information under RCW 42.56.230(4)(b) and are exempt from public inspection and copying.
(2) This section does not:
(a) Restrict the department from providing summary or aggregate data where the taxpayer's right to privacy or an unfair competitive disadvantage can reasonably be protected;
(b) Prevent the department from entering into data-sharing agreements containing these records with a federal, state, or local agency;
(c) Restrict sharing with law enforcement for purposes of investigation or enforcement; or
(d) Prevent the voluntary sharing of or authorization to access a taxpayer's own information to the taxpayer or their authorized representative.
[ 2024 c 1 s 19.]
Notes:
Effective date—2024 c 1: See note following RCW 46.87.020.

catchline: Reports exempt from public inspection and copying.


title: RCW 82.42.270

text:
(1) The department or its duly authorized agent may apply for and obtain a superior court order approving and authorizing a subpoena in advance of its issuance. The application may be made in the county where the subpoenaed person resides or is found, or the county where the subpoenaed records or documents are located, or in Thurston county. The application must:
(a) State that an order is sought pursuant to this subsection;
(b) Adequately specify the records, documents, or testimony; and
(c) Declare under oath that an investigation is being conducted for a lawfully authorized purpose related to an investigation within the department's authority and that the subpoenaed documents or testimony are reasonably related to an investigation within the department's authority.
(2) Where the application under this subsection is made to the satisfaction of the court, the court must issue an order approving the subpoena. An order under this subsection constitutes authority of law for the agency to subpoena the records or testimony.
(3) The department or its duly authorized agent may seek approval and a court may issue an order under this subsection without prior notice to any person, including the person to whom the subpoena is directed and the person who is the subject of an investigation.
(4) This section does not preclude the use of other legally authorized means of obtaining records, nor preclude the assertion of any legally recognized privileges.
(5) The department may not disclose any return or tax information obtained in response to a subpoena issued under this section, except as under this chapter.
(6) A third party may not be held civilly liable for any harm resulting from that person's compliance with a subpoena issued under the authority of this section.
(7) The entire court file of any proceeding instituted under this section must be sealed and is not open to public inspection by any person except upon order of the court as authorized by law.
[ 2024 c 1 s 20.]
Notes:
Effective date—2024 c 1: See note following RCW 46.87.020.

catchline: Subpoenas.


title: RCW 82.44.010

text:
For the purposes of this chapter, unless the context otherwise requires:
(1) "Department" means the department of licensing.
(2) "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.
(3) "Truck-type power or trailing unit" means any vehicle that is subject to the fees under RCW 46.17.355, except vehicles with an unladen weight of six thousand pounds or less, RCW 46.16A.425, 46.17.335, or 46.17.350(1)(c).
[ 2010 c 161 s 1166; 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. Prior: 1957 c 269 s 18; 1955 c 264 s 1; 1945 c 152 s 1; 1943 c 144 s 1; Rem. Supp. 1945 s 6312-115.]
Notes:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.
Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.
Effective dates—Severability—1971 ex.s. c 299: See notes following RCW 82.04.050.

catchline: Definitions.


title: RCW 82.44.015

text:
(1) Passenger motor vehicles used primarily for ride sharing and ride sharing for persons with special transportation needs, as defined in RCW 46.74.010, are not subject to the motor vehicle excise tax authorized under this chapter if the vehicles are used as ride-sharing vehicles for thirty-six consecutive months beginning from the date of purchase.
(2) To qualify for the motor vehicle excise tax exemption for ride-sharing vehicles, passenger motor vehicles must:
(a) Have a seating capacity of three or more passengers, including the driver;
(b) Be used for ride sharing;
(c) Be operated either within:
(i) The state's eight largest counties that are required to develop commute trip reduction plans as directed by chapter 70A.15 RCW;
(ii) Other counties, or cities and towns within those counties, that elect to adopt and implement a commute trip reduction plan; or
(iii) Other counties, where the vehicle is registered with or operated by a public transportation agency; and
(d) Meet at least one of the following conditions:
(i) The vehicle must be operated by a public transportation agency for the benefit of the general public;
(ii) The vehicle must be used by a major employer, as defined in RCW 70A.15.4010 as an element of its commute trip reduction program for their employees; or
(iii) The vehicle must be owned and operated by individual employees and must be registered either with the employer as part of its commute trip reduction program or with a public transportation agency. Individual employee owned and operated motor vehicles will require certification that the vehicle is registered with a major employer or a public transportation agency. Major employers who own and operate motor vehicles for their employees must certify that the ride-sharing arrangement conforms to a carpool/vanpool element contained within their commute trip reduction program.
(3) The registered owner of a passenger motor vehicle described in subsection (2) of this section:
(a) Shall notify the department upon the termination of the primary use of the vehicle in ride sharing or ride sharing for persons with special transportation needs; and
(b) Is liable for the motor vehicle excise tax imposed under this chapter, prorated on the remaining months for which the vehicle is registered.
[ 2021 c 135 s 9; 2020 c 20 s 1488; 2014 c 97 s 502; 2010 c 161 s 909; 1996 c 244 s 7; 1993 c 488 s 3; 1982 c 142 s 1; 1980 c 166 s 3.]
Notes:
Effective date—2021 c 135: See note following RCW 46.18.285.
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.
Finding—Annual recertification rule—Report—1993 c 488: See notes following RCW 82.08.0287.
Severability—1980 c 166: See note following RCW 82.08.0287.
Ride-sharing vehicles—Special plates: RCW 46.18.285.

catchline: Ride-sharing passenger motor vehicles excluded—Exemption requirements—Notice—Liability for tax.


title: RCW 82.44.035

text:
(1) For the purpose of determining any locally imposed motor vehicle excise tax, the value of a truck or trailer shall be the latest purchase price of the vehicle, excluding applicable federal excise taxes, state and local sales or use taxes, transportation or shipping costs, or preparatory or delivery costs, multiplied by the following percentage based on year of service of the vehicle since last sale. The latest purchase year shall be considered the first year of service.
YEAR OF SERVICE
PERCENTAGE
1
100
2
81
3
67
4
55
5
45
6
37
7
30
8
25
9
20
10
16
11
13
12
11
13
9
14
7
15
3
16 or older
0
(2) The reissuance of a certificate of title and registration certificate for a truck or trailer because of the installation of body or special equipment shall be treated as a sale, and the value of the truck or trailer at that time, as determined by the department from such information as may be available, shall be considered the latest purchase price.
(3) For the purpose of determining any locally imposed motor vehicle excise tax, the value of a vehicle other than a truck or trailer shall be eighty-five percent of the manufacturer's base suggested retail price of the vehicle when first offered for sale as a new vehicle, excluding any optional equipment, applicable federal excise taxes, state and local sales or use taxes, transportation or shipping costs, or preparatory or delivery costs, multiplied by the applicable percentage listed in this subsection (3) based on year of service of the vehicle.
If the manufacturer's base suggested retail price is unavailable or otherwise unascertainable at the time of initial registration in this state, the department shall determine a value equivalent to a manufacturer's base suggested retail price as follows:
(a) The department shall determine a value using any information that may be available, including any guidebook, report, or compendium of recognized standing in the automotive industry or the selling price and year of sale of the vehicle. The department may use an appraisal by the county assessor. In valuing a vehicle for which the current value or selling price is not indicative of the value of similar vehicles of the same year and model, the department shall establish a value that more closely represents the average value of similar vehicles of the same year and model. The value determined in this subsection (3)(a) shall be divided by the applicable percentage listed in (b) of this subsection (3) to establish a value equivalent to a manufacturer's base suggested retail price and this value shall be multiplied by eighty-five percent.
(b) The year the vehicle is offered for sale as a new vehicle shall be considered the first year of service.
YEAR OF SERVICE
PERCENTAGE
1
100
2
81
3
72
4
63
5
55
6
47
7
41
8
36
9
32
10
27
11
26
12
24
13
23
14
21
15
16
16 or older
10
(4) For purposes of this chapter, value shall exclude value attributable to modifications of a vehicle and equipment that are designed to facilitate the use or operation of the vehicle by a person with a disability.
[ 2010 c 161 s 910; 2006 c 318 s 1.]
Notes:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.

catchline: Valuation of vehicles.


title: RCW 82.44.060

text:
(1) Any locally imposed excise tax:
(a) Is due at the time of registration of a vehicle;
(b) Must be paid in full before any registration certificate or license tab may be issued;
(c) Is in addition to any other vehicle license fees required by law;
(d) Must be collected by the department, county auditor or other agent, or subagent appointed by the director of licensing before issuing the registration certificate;
(e) Must be collected for each registration year; and
(f) Must be levied for one full registration year beginning on the date of the calendar year designated by the department and ending on the same date of the next succeeding calendar year. For vehicles registered under chapter 46.87 RCW, proportional registration, and for vehicle dealer plates issued under chapter 46.70 RCW, the registration year is the period provided in those chapters. However, the tax shall in no case be less than two dollars except for proportionally registered vehicles.
(2) A vehicle is deemed registered for the first time in this state when the vehicle was not previously registered by this state for the registration year immediately preceding the registration year in which the application for registration is made or when the vehicle has been registered in another jurisdiction subsequent to any prior registration in this state.
(3) An additional tax may not be imposed under this chapter on any vehicle when the certificate of title is being transferred if the tax has already been paid for the registration year or fraction of a registration year in which transfer of ownership occurs.
[ 2010 c 161 s 911; 2006 c 318 s 3; 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. Prior: 1957 c 269 s 15; 1955 c 139 s 25; 1943 c 144 s 6; Rem. Supp. 1943 s 6312-120; prior: 1937 c 228 s 5.]
Notes:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.
Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.
Effective date—1975-'76 2nd ex.s. c 54: "This 1976 amendatory act shall take effect on January 1, 1977." [1975-'76 2nd ex.s. c 54 s 3.]
Effective date—Severability—1975 1st ex.s. c 118: See notes following RCW 46.16A.020.

catchline: Tax requirements—Payment of tax based on registration year—Transfer of ownership.


title: RCW 82.44.065

text:
If the department determines a value for a vehicle equivalent to a manufacturer's base suggested retail price or the value of a truck or trailer under RCW 82.44.035, any person who pays a locally imposed tax for that vehicle may appeal the valuation to the department under chapter 34.05 RCW. If the taxpayer is successful on appeal, the department shall refund the excess tax in the manner provided in RCW 82.44.120.
[ 2010 c 161 s 912; (2020 c 1 s 9 repealed by 2024 c 232 s 7); 2006 c 318 s 5; 1990 c 42 s 305.]
Notes:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.
Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.

catchline: Appeal of valuation.


title: RCW 82.44.090

text:
It is unlawful for the county auditor or any other person to issue a dealer's license or dealer's license plates or a registration or identification plates with respect to any motor vehicle without collecting, with the required vehicle license fee, the amount of any locally imposed motor vehicle excise tax due. Any violation of this section shall constitute a gross misdemeanor.
[ 2010 c 161 s 913; 2006 c 318 s 6; 1961 c 15 s 82.44.090. Prior: 1943 c 144 s 8; Rem. Supp. 1943 s 6312-122; prior: 1937 c 228 s 7.]
Notes:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.

catchline: Penalty for issuing a dealer's license, plates, or a registration without collecting tax.


title: RCW 82.44.100

text:
The department, county auditor or other agent, or subagent appointed by the director of licensing shall give to each person paying a locally imposed motor vehicle excise tax a receipt identifying the vehicle for which the tax is paid. The receipt may be incorporated in the receipt given for the vehicle license fee or dealer's license fee paid.
[ 2010 c 161 s 914; 2006 c 318 s 7; 1961 c 15 s 82.44.100. Prior: 1943 c 144 s 9; Rem. Supp. 1943 s 6312-123; prior: 1937 c 228 s 8.]
Notes:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.

catchline: Tax receipt.


title: RCW 82.44.120

text:
(1) Refunds of locally imposed motor vehicle excise taxes must be handled in the same manner and under the same terms and conditions as provided in RCW 46.68.010.
(2) A claim for a refund may be made by a person who:
(a) Is not seeking a full refund; and
(b) Believes the amount of the locally imposed motor vehicle excise tax paid was incorrect or too much.
(3) When a claim for a refund is made as provided in subsection (2) of this section, the department shall:
(a) Determine the amount of the locally imposed motor vehicle excise tax that had been greater than the amount actually due, if any; and
(b) Certify to the state treasurer the amount of the partial refund due.
(4) Before a local government subject to this chapter may impose a motor vehicle excise tax, the local government shall contract with the department for reimbursement for any refunds paid to a person by the treasurer.
[ 2010 c 161 s 915; 2006 c 318 s 8; 2003 c 53 s 403; 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. Prior: 1949 c 196 s 18; 1945 c 152 s 3; 1943 c 144 s 11; Rem. Supp. 1949 s 6312-125.]
Notes:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.
Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.
Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Severability—Effective dates—1974 ex.s. c 54: See notes following RCW 82.48.080.

catchline: Claims for refunds.


title: RCW 82.44.125

text:
(1) The motor vehicle excise tax authorized under this chapter applies to the following vehicles:
(a) Commercial trailers, as defined in RCW 46.04.136;
(b) Farm trucks registered under RCW 46.16A.425;
(c) Fixed load vehicles, as defined in RCW 46.04.186;
(d) Motor homes, as defined in RCW 46.04.305;
(e) Motor trucks, as defined in RCW 46.04.310, with a scale weight greater than six thousand pounds;
(f) Motor vehicles, as defined in RCW 46.04.320; and
(g) Trailers, as defined in RCW 46.04.620.
(2) The motor vehicle excise tax authorized under this chapter does not apply to the following vehicles:
(a) Campers, as defined in RCW 46.04.085;
(b) Dock and warehouse tractors and their cars or trailers;
(c) Equipment not designed primarily for use on public highways;
(d) Exempt registered vehicles;
(e) Lumber carriers of the type known as spiders;
(f) Mobile homes, as defined in RCW 46.04.302;
(g) Passenger motor vehicles, as described in RCW 82.44.015;
(h) Travel trailers, as defined in RCW 46.04.623;
(i) Vehicles not used on the public highways; and
(j) Vehicles owned by nonresident military personnel of the armed forces of the United States stationed in the state of Washington if the nonresident military member was a nonresident of this state when enlisted into military service.
[ 2010 c 161 s 908.]
Notes:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.

catchline: Vehicles subject to tax—Exemptions.


title: RCW 82.44.135

text:
(1) Before a local government subject to this chapter may impose a motor vehicle excise tax, the local government must contract with the department for the collection of the tax. The department may charge a reasonable amount, not to exceed one percent of tax collections, or two and one-half percent during the 2019-2021 biennium, for the administration and collection of the tax.
(2) For fiscal year 2021, the department shall charge a minimum of seven million eight hundred two thousand dollars, which is the reasonable amount aimed at achieving full cost recovery for the administration and collection of a motor vehicle excise tax. The amount of the full reimbursement for the administration and collection of the motor vehicle excise tax must be deducted before distributing any revenues to a regional transit authority. Any reimbursement to ensure full cost recovery beyond the amount specified in this subsection may be negotiated between the department and the regional transit authority if full cost recovery has not been achieved, or if based on emergent issues.
[ 2020 c 219 s 706; 2006 c 318 s 9.]
Notes:
Effective date—2020 c 219: See note following RCW 46.68.310.

catchline: Local government must contract with department of licensing.


title: RCW 82.44.140

text:
Any duties required by this chapter to be performed by the county auditor may be performed by any other person designated by the director of licensing and authorized by him or her to receive motor vehicle license fees and issue receipt therefor.
[ 2013 c 23 s 337; 1979 c 158 s 237; 1967 c 121 s 3; 1961 c 15 s 82.44.140. Prior: 1943 c 144 s 13; Rem. Supp. 1943 s 6312-127.]

catchline: Director of licensing may act.


title: RCW 82.44.190

text:
The transportation infrastructure account is hereby created in the state treasury. Public and private entities may deposit moneys in the transportation infrastructure account from federal, state, local, or private sources. Proceeds from bonds or other financial instruments sold to finance surface transportation projects from the transportation infrastructure account shall be deposited into the account. Principal and interest payments made on loans from the transportation infrastructure account shall be deposited into the account. Moneys in the account shall be available for purposes specified in RCW 82.44.195. Expenditures from the transportation infrastructure account shall be subject to appropriation by the legislature. To the extent required by federal law or regulations promulgated by the United States secretary of transportation, the state treasurer is authorized to create separate subaccounts within the transportation infrastructure account.
[ 2017 3rd sp.s. c 25 s 49; 1996 c 262 s 2.]
Notes:
Effective date—1996 c 262: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [March 29, 1996]." [ 1996 c 262 s 5.]

catchline: Transportation infrastructure account—Deposits and distributions—Subaccounts.


title: RCW 82.44.195

text:
The legislature finds that new financing mechanisms are necessary to provide greater flexibility and additional funds for needed transportation infrastructure projects in the state. The creation of a financing mechanism, like the one contained in section 350 of the national highway system designation act of 1995, P.L. 104-59, relating to a state infrastructure bank program, will enable the state and local jurisdictions to use federal, state, local, or private funds to construct surface transportation projects for various modes of transportation. It is the intent of the legislature that accounts be created in the state treasury and dedicated funding sources be established to generate revenue to support transportation projects financed with the proceeds of bonds or other financial instruments issued against this dedicated revenue and other revenues which may be available to these accounts. P.L. 104-59 allows the deposit of certain federal highway and transit funds into these accounts to leverage other forms of investment in transportation infrastructure by expanding the eligible uses of the federal funds. Other public and private entities may also deposit funds into these accounts to leverage transportation investments. The purpose of chapter 262, Laws of 1996 is to provide, from these accounts, authorization for loans, grants, or other means of assistance, in amounts equal to all or part of the cost, to public or private entities building surface transportation facilities in this state. It is the further intent of the legislature that projects representing critical mobility or economic development needs and involving various transportation modes and jurisdictions receive top priority in the use of these funds. Funds from the accounts created in chapter 262, Laws of 1996 may be used to support the issuance of public or private debt, to provide credit enhancement for such debt, for direct loans to public or private entities, or for other purposes necessary to facilitate investment in surface transportation facilities in this state.
[ 1996 c 262 s 1.]
Notes:
Effective date—1996 c 262: See note following RCW 82.44.190.

catchline: Transportation infrastructure account—Highway infrastructure account—Finding—Intent—Purpose—1996 c 262.


title: RCW 82.44.200

text:
The electric vehicle account is created in the transportation infrastructure account. Proceeds from the principal and interest payments made on loans from the account must be deposited into the account. Expenditures from the account may be used only for the purposes specified in RCW 47.04.350, 82.08.9999, and 82.12.9999, and the support of other transportation electrification and alternative fuel related purposes, including RCW 47.01.520. Moneys in the account may be spent only after appropriation. During the 2023-2025 and 2025-2027 fiscal biennia, the legislature may direct the state treasurer to make transfers of moneys in the electric vehicle account to the move ahead WA flexible account, the move ahead WA account, and multimodal transportation account.
[ 2025 c 416 s 718; 2023 c 472 s 718; 2022 c 187 s 501; 2021 c 300 s 5; 2019 c 287 s 15; 2015 3rd sp.s. c 44 s 404.]
Notes:
Effective date—2025 c 416: See note following RCW 36.79.020.
Effective date—2023 c 472: See note following RCW 43.19.642.
Effective date—2022 c 187: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [March 25, 2022]." [ 2022 c 187 s 503.]
Intent—2021 c 300: See note following RCW 47.01.520.
Effective date—2019 c 287 ss 1-7, 12, and 14-23: See note following RCW 28B.30.903.
Findings—Intent—2019 c 287: See note following RCW 28B.30.903.
Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.

catchline: Electric vehicle account.


title: RCW 82.44.900

text:
If any provision of this chapter relating either to the apportionment or allocation of the revenue derived from the excise tax thereby imposed, or to any appropriation made by this chapter, be adjudged unconstitutional, such adjudication shall not be held to render unconstitutional or ineffectual the remaining portions of said chapter or any part thereof: PROVIDED, HOWEVER, That except as otherwise hereinabove provided by this section, if any section or part of a section of this chapter be adjudged unconstitutional, this entire chapter shall thereupon be and become inoperative and of no force or effect whatsoever.
[ 1961 c 15 s 82.44.900. Prior: 1943 c 144 s 17; Rem. Supp. 1943 s 6312-131.]

catchline: Severability—Construction—1961 c 15.