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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 />37 <br />38 <br />39 <br />40 <br />(i) Sixty percent to the model toxics control operating account <br />created under RCW 70A.305.180; <br />(ii) Twenty-five percent to the model toxics control capital <br />account created under RCW 70A.305.190; and <br />(iii) Fifteen percent to the model toxics control stormwater <br />account created under RCW 70A.305.200. <br />(c) Until the beginning of the ensuing biennium after the <br />enactment of an additive transportation funding act, $50,000,000 per <br />biennium to the motor vehicle fund to be used exclusively for <br />transportation stormwater activities and projects. For purposes of <br />this subsection, "additive transportation funding act" means an act <br />enacted after June 30, 2023, in which the combined total of new <br />revenues deposited into the motor vehicle fund and the multimodal <br />transportation account exceed $2,000,000,000 per biennium <br />attributable solely to an increase in revenue from the enactment of <br />the act. <br />(d) The proceeds from the imposition of the tax pursuant to (b) <br />of this subsection (1) on aircraft fuel, as defined in RCW 82.42.010, <br />must be deposited into the aeronautics account created in RCW <br />82.42.090. <br />(e) The department must compile a list of petroleum products that <br />are not easily measured on a per barrel basis. Petroleum products <br />identified on the list are subject to the rate under (a) of this <br />subsection in lieu of the volumetric rate under (b) of this <br />subsection. The list will be made in a form and manner prescribed by <br />the department and must be made available on the department's <br />internet website. In compiling the list, the department may accept <br />technical assistance from persons that sell, market, or distribute <br />petroleum products and consider any other resource the department <br />finds useful in compiling the list. <br />(2) 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 />(3) For fiscal years beginning on or after July 1, 2020, the rate <br />of tax on petroleum products for the previous fiscal year must be <br />adjusted to reflect the percentage change in the implicit price <br />deflator for nonresidential structures as published by the United <br />States department of commerce, bureau of economic analysis for the <br />most recent 12-month period ending December 31st of the prior year. <br />p. 2 SB 5898 <br />