The bill aims to enhance the collection of prorate and fuel taxes in Washington by improving taxpayer compliance and introducing new enforcement mechanisms. It amends several sections of the Revised Code of Washington (RCW), clarifying definitions related to vehicle registration and tax obligations, such as specifying that an "apportionable vehicle" must weigh at least 12,000 pounds. The bill also introduces new definitions for terms like "deny," "refuse," "revoke," and "suspend," which outline processes for handling licensure applications. Additionally, it establishes procedures for denying or revoking credentials for individuals or entities with prior license revocations or outstanding debts, and allows for electronic notifications regarding delinquencies.

Moreover, the bill revises penalties associated with the use and storage of dyed special fuel, setting a civil penalty of $10 per gallon or $1,000, whichever is greater, for violations. It introduces a new section to create a prorate and fuel tax discovery team with the authority to investigate violations, seek search warrants, and issue subpoenas. The bill also emphasizes the protection of personal information submitted to the department and enhances enforcement capabilities by allowing the director to enlist state patrol assistance. Key changes include clarifying grounds for license denial or revocation, ensuring that refusals and suspensions become final 30 days after notice, and updating terminology related to hearings. The act is set to take effect on July 1, 2024, and includes a severability clause.

Statutes affected:
Original Bill: 46.87.020, 46.87.080, 46.87.350, 82.38.020, 82.38.072, 82.38.120, 82.38.140, 82.38.170, 82.38.220, 82.38.260, 82.38.270, 82.38.380, 82.42.118, 82.42.210