16-23-084

WSR 16-23-084

PERMANENT RULES

DEPARTMENT OF LICENSING

[Filed November 16, 2016, 9:30 a.m., effective December 17, 2016]

Effective Date of Rule: Thirty-one days after filing.

Purpose: The department of licensing is repealing chapter 308-72 WAC, Motor vehicle fuel tax. This chapter is being repealed per SHB 1883. The bill simplifies and updates statutes related to fuel tax administration, signed into law in 2013 and effective July 1, 2016. The bill consolidated motor fuel (chapter 82.36 RCW) and special fuel (chapter 82.38 RCW) statutes. To reflect these changes, the department promulgated rule making to rewrite chapter 308-77 WAC and renamed it Fuel tax rules and regulations. These WAC changes were adopted by the department on June 9, 2016, with WSR 16-13-049 and 16-13-051. These revisions contain the elements needed to implement and manage both motor and special fuels. Since the motor fuel and special fuel taxation rules will be merged into a single WAC chapter to reflect SHB 1883, chapter 308-72 WAC is no longer needed; nor would it reflect current statutes.

Citation of Existing Rules Affected by this Order: Chapter 308-72 WAC.

Statutory Authority for Adoption: Chapters 82.36 and 82.38 RCW.

Adopted under notice filed as WSR 16-11-003 on May 4, 2016.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 22.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 0.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 22.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 22.

Date Adopted: November 16, 2016.

Damon Monroe

Rules Coordinator

REPEALER

The following chapter of the Washington Administrative Code is repealed:

WAC 308-72-50901	Waiving of bond requirement.
WAC 308-72-720	Dishonored checks.
WAC 308-72-800	Definitions.
WAC 308-72-805	Payment due dates for motor vehicle fuel taxes not paid by electronic funds.
WAC 308-72-810	Collateral requirements in lieu of surety bonds.
WAC 308-72-815	Cancellation, suspension, or revocation of motor vehicle fuel licenses.
WAC 308-72-820	Sales to qualified foreign diplomatic and consular missions.
WAC 308-72-835	Tax exempt losses.
WAC 308-72-840	Delinquent account notification process.
WAC 308-72-850	Records.
WAC 308-72-860	Investigatory power.
WAC 308-72-865	Invoices issued by licensees.
WAC 308-72-870	Minimum payment or refund.
WAC 308-72-880	Filing of refund claims for nonlicensees.
WAC 308-72-890	Invoice requirements for refunds to nonlicensees.
WAC 308-72-895	Refund records.
WAC 308-72-905	Power take-off (PTO) use.
WAC 308-72-910	On-board computers or recording devices.
WAC 308-72-915	Special rules and requirements for fuel tax refunds.
WAC 308-72-920	Use tax for refunds.
WAC 308-72-925	Mitigation of penalties and interest.
WAC 308-72-930	Appeals.