PROPOSED RULES
Original Notice.
Preproposal statement of inquiry was filed as WSR 99-07-080.
Title of Rule: Chapter 308-57 WAC, Motor vehicle excise tax.
Purpose: The rule will assist in the implementation of motor vehicle excise tax credit authorized under RCW 82.44.022.
Statutory Authority for Adoption: RCW 46.12.225 and 46.01.110.
Statute Being Implemented: RCW 88.44.022.
Summary: WAC 308-57-500 Personal use motor vehicle excise tax credit--Qualifications.
Reasons Supporting Proposal: Rule making as a result of Referendum 49.
Name of Agency Personnel Responsible for Drafting: Patrick J. Zlateff, 1125 Washington Street S.E., Olympia, 902-3718; Implementation and Enforcement: Eric Andersen, 1125 Washington Street S.E., Olympia, 902-4045.
Rule is not necessitated by federal law, federal or state court decision.
Explanation of Rule, its Purpose, and Anticipated Effects: This rule implements the requirements of RCW 88.42.022. It clarifies what personal use vehicles qualify and hot [how] the credit applies.
The anticipated effects will be a clarification of the above-mentioned requirements.
Proposal does not change existing rules.
No small business economic impact statement has been prepared under chapter 19.85 RCW. A small business economic impact statement is not required pursuant to RCW 19.85.030 (1)(a). The proposed rule making does not impose more than a minor cost on businesses in an industry.
RCW 34.05.328 does not apply to this rule adoption. The contents of the proposed rules are explicitly and specifically dictated by statute.
Hearing Location: Highways-Licenses Building, Conference Room 303, 1125 Washington Street S.E., Olympia, WA 98507, on May 27, 1999, at 10:30 a.m.
Assistance for Persons with Disabilities: Contact Patrick J. Zlateff by May 26, 1999, TDD (360) 664-8885, or (360) 902-3718.
Submit Written Comments to: Patrick J. Zlateff, Rules Coordinator, Title and Registration Services, P.O. Box 2957, Olympia, WA 98507-2957, fax (360) 664-0831, by May 26, 1999.
Date of Intended Adoption: June 19, 1999.
April 16, 1999
Deborah McCurley
Acting Administrator
Title and Registration Services
OTS-3048.1
NEW SECTION
WAC 308-57-500
Personal use motor vehicle excise tax credit--Qualifications.
(1) When will I receive my motor vehicle excise tax credit? You will receive motor vehicle excise tax credit whenever you pay motor vehicle excise tax for your personal use motor vehicle. The excise tax credit applies to registrations that are due or become due July 1, 1999, or after as authorized by chapter 82.44 RCW.
(2) What is a personal-use motor vehicle? For the purposes of this section a personal-use motor vehicle is one which is:
(a) Registered to an individual(s) rather than a business; and
(b) Registered with a passenger (PAS), motorcycle (CYC) or truck (TRK) use class. The scale weight of the truck may not exceed six thousand pounds.
(3) What is the amount of motor vehicle excise tax credit? The maximum credit is thirty dollars and applies to motor vehicle excise tax authorized by chapter 82.44 RCW only.
(4) What amount of credit do I receive if my motor vehicle excise tax is less than thirty dollars? If the motor vehicle excise tax assessed for your vehicle is less than thirty dollars, you will receive a credit equal to the amount of motor vehicle excise tax due.
(5) May the thirty dollar motor vehicle excise tax credit be applied to any other fees or taxes collected at the time of registration? No, the thirty dollar motor vehicle excise tax credit does not apply toward any other fees or taxes collected at the time of vehicle registration. The credit cannot be applied to taxes or fees such as regional transit authority taxes, sales or use taxes, gross weight fees, etc.
(6) If I am exempt from payment of motor vehicle excise tax, will I receive a thirty dollar motor vehicle excise tax credit? No, if you are exempt from motor vehicle excise tax, you will not receive a motor vehicle excise tax credit.
(7) If the registration period for my vehicle is for more or less than twelve months, is the thirty dollar credit adjusted accordingly? No, the up to thirty dollar motor vehicle excise tax credit is a fixed amount applied when motor vehicle excise tax is paid or a registration period regardless of the number of months your personal use vehicle is registered.
[]