PERMANENT RULES
Date of Adoption: June 19, 1999.
Purpose: Assist in the implementation of motor vehicle excise tax credit authorized under RCW 88.42.022.
Statutory Authority for Adoption: RCW 46.12.225.
Other Authority: RCW 46.01.110.
Adopted under notice filed as WSR 99-09-044 on April 16, 1999.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 1, Amended 0, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 1, Amended 0, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 1, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 1, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0. Effective Date of Rule: Thirty-one days after filing.
June 18, 1999
Fred Stephens
Director
OTS-3048.2
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) Is a vehicle registered in the name of a trust considered a personal use vehicle for vehicle excise tax purposes? Vehicle(s) registered in a trust name, for the purposes of this section, are not considered a personal use vehicle and therefore not qualified for the vehicle excise tax credit.
(4) 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.
(5) 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.
(6) 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.
(7) 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.
(8) 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.
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