(1) Every owner or lessee of a vehicle seeking to
apply for an excise tax exemption under RCW 82.08.0287,
82.12.0282, or 82.44.015 shall apply to the director for, and
upon satisfactory showing of eligibility, receive in lieu of the
regular motor vehicle license plates for that vehicle, special
plates of a distinguishing separate numerical series or design,
as the director shall prescribe. In addition to paying all other
initial fees required by law, each applicant for the special
license plates shall pay an additional license fee of twenty-five
dollars upon the issuance of such plates. The special fee shall
be deposited in the motor vehicle fund. Application for renewal
of the license plates shall be as prescribed for the renewal of
other vehicle licenses. No renewal is required for vehicles
exempted under RCW 46.16.020.
(2) Whenever the ownership of a vehicle receiving special
plates under subsection (1) of this section is transferred or
assigned, the plates shall be removed from the motor vehicle, and
if another vehicle qualifying for special plates is acquired, the
plates shall be transferred to that vehicle for a fee of ten
dollars, and the director shall be immediately notified of the
transfer of the plates. Otherwise the removed plates shall be
immediately forwarded to the director to be canceled. Whenever
the owner or lessee of a vehicle receiving special plates under
subsection (1) of this section is for any reason relieved of the
tax-exempt status, the special plates shall immediately be
forwarded to the director along with an application for
replacement plates and the required fee. Upon receipt the
director shall issue the license plates that are otherwise
provided by law.
(3) Any person who knowingly makes any false statement of a
material fact in the application for a special plate under
subsection (1) of this section is guilty of a gross misdemeanor.
[2004 c 223 § 2; 1993 c 488 § 5; 1987 c 175 § 2.]
NOTES:
Finding -- Annual recertification rule -- Report -- 1993 c 488: See notes following RCW 82.08.0287.
Effective date -- 1987 c 175 § 2: "Section 2 of this act shall take effect on January 1, 1988." [1987 c 175 § 4.]