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1 <br />2 <br />3 <br />4 <br />5 <br />6 <br />7 <br />8 <br />9 <br />10 <br />11 <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />20 <br />21 <br />22 <br />23 <br />24 <br />25 <br />26 <br />27 <br />28 <br />29 <br />30 <br />31 <br />32 <br />33 <br />34 <br />35 <br />36 <br />deposited in the pollution liability insurance program trust account <br />under RCW 70A.325.020. <br />(b) Moneys collected under this chapter due to the imposition of <br />the tax in subsection (1) of this section on aircraft fuel, as <br />defined in RCW 82 42 010, must be deposited into the aeronautics <br />account created in RCW 82.42.090. <br />(3) Chapter 82.32 RCW applies to the tax imposed in this chapter. <br />The tax due dates, reporting periods, and return requirements <br />applicable to chapter 82.04 RCW apply equally to the tax imposed in <br />this chapter. <br />(4) Within 30 days after the end of each calendar quarter the <br />department shall determine the "quarterly balance," which shall be <br />the cash balance in the pollution liability insurance program trust <br />account as of the last day of that calendar quarter, after excluding <br />the reserves determined for that quarter under RCW 70A.325.020(2) and <br />chapter 70A.545 RCW. Balance determinations by the department under <br />this section are final and shall not be used to challenge the <br />validity of any tax imposed under this section. For each subsequent <br />calendar quarter, tax shall be imposed under this section during the <br />entire calendar quarter unless: <br />(a) Tax was imposed under this section during the immediately <br />preceding calendar quarter, and the most recent quarterly balance is <br />more than $30,000,000; or <br />(b) Tax was not imposed under this section during the immediately <br />preceding calendar quarter, and the most recent quarterly balance is <br />more than $15,000,000. <br />Sec. 4. RCW 82.42.090 and 2017 3rd sp.s. c 25 s 42 are each <br />amended to read as follows: <br />(1Z All moneys collected by the director from the aircraft fuel <br />excise tax as provided in RCW 82.42.020 shall be transmitted to the <br />state treasurer and shall be credited to the aeronautics account <br />hereby created in the state treasury. <br />(2) Moneys resulting from the taxes in RCW 82.21.030, 82.23A.020, <br />and 82.23B.020 on aircraft fuel must be deposited into this account. <br />Moneys collected from the consumer or user of aircraft fuel <br />from either the use tax imposed by RCW 82.12.020 or the retail sales <br />p. 6 HB 1730 <br />