82.36.415 - Refund to aeronautics account. - Washington Statutes

Refund to aeronautics account.

At least once each fiscal year, the director shall request the state treasurer to refund from the motor vehicle fund, to the aeronautics account created under RCW 82.42.090, an amount equal to 0.028 percent of the gross motor vehicle fuel tax less an amount equal to aircraft fuel taxes transferred to that account as a result of nonhighway refunds claimed by motor fuel purchasers. The refund shall be considered compensation for unclaimed motor vehicle fuel that is used in aircraft for purposes taxable under RCW 82.42.020. The director shall also remit from the motor vehicle fund the taxes required by *RCW 82.12.0256(3)(c) for the unclaimed refunds, provided that the sum of the amount refunded and the amount remitted in accordance with *RCW 82.12.0256(3)(c) shall not exceed the unclaimed refunds.

[1987 c 220 § 4.]

Notes: *Reviser's note: RCW 82.12.0256 was amended by 2005 c 443 § 6, changing subsection (3)(c) to subsection (2)(c). RCW 82.12.0256 was subsequently amended by 2007 c 223 § 10, changing subsection (2)(c) to subsection (2)(d).

Severability -- 1987 c 220: See note following RCW 47.68.230.