The bill seeks to enhance the enforcement and compliance of prorate and fuel taxes in Washington by amending several sections of the Revised Code of Washington (RCW). Key changes include the introduction of new definitions for terms such as "deny," "refuse," "revoke," and "suspend," which clarify the actions the department can take regarding licensing and registration. The bill also specifies civil penalties for violations related to dyed special fuel, adjusting penalties to $10 per gallon and establishing multipliers for repeat offenses. Additionally, it allows for electronic service of notices regarding delinquent payments and introduces a continuing lien on property for those who fail to respond to such notices.

Moreover, the legislation establishes a prorate and fuel tax discovery team to investigate violations and grants the department the authority to apply for subpoenas without prior notice. It mandates that the department must offer a review process before finalizing any refusals, suspensions, or revocations of licenses, which become final 30 days after notice is served. The bill emphasizes the importance of maintaining accurate records for fuel transactions and includes provisions for sealing court files related to subpoenas. The act is set to take effect on July 1, 2024, and includes a severability clause to ensure the validity of remaining provisions if any part is found invalid.

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
Engrossed 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
Bill as Passed Legislature: 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
Session Law: 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