(1)
All moneys that have accrued or may accrue to the motor vehicle
fund from the motor vehicle fuel tax and special fuel tax shall
be first expended for purposes enumerated in (a) and (b) of this
subsection. The remaining net tax amount shall be distributed
monthly by the state treasurer in accordance with subsections (2)
through (7) of this section.
(a) For payment of refunds of motor vehicle fuel tax and
special fuel tax that has been paid and is refundable as provided
by law;
(b) For payment of amounts to be expended pursuant to
appropriations for the administrative expenses of the offices of
state treasurer, state auditor, and the department of licensing
of the state of Washington in the administration of the motor
vehicle fuel tax and the special fuel tax, which sums shall be
distributed monthly.
(2) All of the remaining net tax amount collected under RCW 82.36.025(1) and 82.38.030(1) shall be distributed as set forth
in (a) through (j) of this section.
(a) For distribution to the motor vehicle fund an amount
equal to 44.387 percent to be expended for highway purposes of
the state as defined in RCW 46.68.130;
(b) For distribution to the special category C account,
hereby created in the motor vehicle fund, an amount equal to
3.2609 percent to be expended for special category C projects.
Special category C projects are category C projects that, due to
high cost only, will require bond financing to complete
construction.
The following criteria, listed in order of priority, shall
be used in determining which special category C projects have the
highest priority:
(i) Accident experience;
(ii) Fatal accident experience;
(iii) Capacity to move people and goods safely and at
reasonable speeds without undue congestion; and
(iv) Continuity of development of the highway transportation
network.
Moneys deposited in the special category C account in the
motor vehicle fund may be used for payment of debt service on
bonds the proceeds of which are used to finance special category
C projects under this subsection (2)(b);
(c) For distribution to the Puget Sound ferry operations
account in the motor vehicle fund an amount equal to 2.3283
percent;
(d) For distribution to the Puget Sound capital construction
account in the motor vehicle fund an amount equal to 2.3726
percent;
(e) For distribution to the urban arterial trust account in
the motor vehicle fund an amount equal to 7.5597 percent;
(f) For distribution to the transportation improvement
account in the motor vehicle fund an amount equal to 5.6739
percent and expended in accordance with RCW 47.26.086;
(g) For distribution to the cities and towns from the motor
vehicle fund an amount equal to 10.6961 percent in accordance
with RCW 46.68.110;
(h) For distribution to the counties from the motor vehicle
fund an amount equal to 19.2287 percent: (i) Out of which there
shall be distributed from time to time, as directed by the
department of transportation, those sums as may be necessary to
carry out the provisions of RCW 47.56.725; and (ii) less any
amounts appropriated to the county road administration board to
implement the provisions of RCW 47.56.725(4), with the balance of
such county share to be distributed monthly as the same accrues
for distribution in accordance with RCW 46.68.120;
(i) For distribution to the county arterial preservation
account, hereby created in the motor vehicle fund an amount equal
to 1.9565 percent. These funds shall be distributed by the
county road administration board to counties in proportions
corresponding to the number of paved arterial lane miles in the
unincorporated area of each county and shall be used for
improvements to sustain the structural, safety, and operational
integrity of county arterials. The county road administration
board shall adopt reasonable rules and develop policies to
implement this program and to assure that a pavement management
system is used;
(j) For distribution to the rural arterial trust account in
the motor vehicle fund an amount equal to 2.5363 percent and
expended in accordance with RCW 36.79.020.
(3) The remaining net tax amount collected under RCW 82.36.025(2) and 82.38.030(2) shall be distributed to the
transportation 2003 account (nickel account).
(4) The remaining net tax amount collected under RCW 82.36.025(3) and 82.38.030(3) shall be distributed as follows:
(a) 8.3333 percent shall be distributed to the incorporated
cities and towns of the state in accordance with RCW 46.68.110;
(b) 8.3333 percent shall be distributed to counties of the
state in accordance with RCW 46.68.120; and
(c) The remainder shall be distributed to the transportation
partnership account created in RCW 46.68.290.
(5) The remaining net tax amount collected under RCW 82.36.025(4) and 82.38.030(4) shall be distributed as follows:
(a) 8.3333 percent shall be distributed to the incorporated
cities and towns of the state in accordance with RCW 46.68.110;
(b) 8.3333 percent shall be distributed to counties of the
state in accordance with RCW 46.68.120; and
(c) The remainder shall be distributed to the transportation
partnership account created in RCW 46.68.290.
(6) The remaining net tax amount collected under RCW 82.36.025 (5) and (6) and 82.38.030 (5) and (6) shall be
distributed to the transportation partnership account created in
RCW 46.68.290.
(7) Nothing in this section or in RCW 46.68.130 may be
construed so as to violate any terms or conditions contained in
any highway construction bond issues now or hereafter authorized
by statute and whose payment is by such statute pledged to be
paid from any excise taxes on motor vehicle fuel and special
fuels.
[2005 c 314 § 103; 2003 c 361 § 403. Prior: 1999 c 269 § 2; 1999 c 94 § 6; prior: 1994 c 225 § 2; 1994 c 179 § 3; 1991 c 342 § 56; 1990 c 42 § 102; 1983 1st ex.s. c 49 § 21; 1979 c 158 § 184; 1977 ex.s. c 317 § 8; 1967 c 32 § 74; 1961 ex.s. c 7 § 5; 1961 c 12 § 46.68.090; prior: 1943 c 115 § 3; 1939 c 181 § 2; Rem. Supp. 1943 § 6600-1d; 1937 c 208 §§ 2, part, 3, part.]
NOTES:
Effective date -- 2005 c 314 §§ 101-107, 109, 303-309, and 401: See note following RCW 46.68.290.
Part headings not law -- 2005 c 314: See note following RCW 46.17.010.
Findings -- Part headings not law -- Severability -- 2003 c 361: See notes following RCW 82.36.025.
Effective dates -- 2003 c 361: See note following RCW 82.08.020.
Effective date -- 1999 c 269: See note following RCW 36.78.070.
Legislative finding -- Effective dates -- 1999 c 94: See notes following RCW 43.84.092.
Effective date -- 1994 c 225: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect May 1, 1994." [1994 c 225 § 4.]
Effective dates -- 1991 c 342: See note following RCW 47.26.167.
Purpose -- Headings -- Severability -- Effective dates -- Application -- Implementation -- 1990 c 42: See notes following RCW 82.36.025.
Severability -- Effective date -- 1983 1st ex.s. c 49: See RCW 36.79.900 and 36.79.901.
Effective dates -- Severability -- 1977 ex.s. c 317: See notes following RCW 82.36.010.
Rural arterial trust account: RCW 36.79.020.
Urban arterial trust account: RCW 47.26.080.