(1)
Upon the approval of the director of the claim for refund, the
state treasurer shall draw a warrant upon the state treasury for
the amount of the claim in favor of the person making such claim
and the warrant shall be paid from the excise tax collected on
motor vehicle fuel: PROVIDED, That the state treasurer shall
deduct from each marine use refund claim an amount equivalent to
one cent per gallon and shall deposit the same in the coastal
protection fund created by RCW 90.48.390.
(2) Applications for refunds of excise tax shall be filed in
the office of the director not later than the close of the last
business day of a period thirteen months from the date of
purchase of such motor fuel, and if not filed within this period
the right to refund shall be forever barred, except that such
limitation shall not apply to claims for loss or destruction of
motor vehicle fuel as provided by the provisions of RCW 82.36.370.
(3) The department shall pay interest of one percent on any
refund payable under this chapter that is issued more than thirty
state business days after the receipt of a claim properly filed
and completed in accordance with this section. After the end of
the thirty business-day period, additional interest shall accrue
at the rate of one percent on the amount payable for each thirty
calendar-day period, until the refund is issued.
(4) Any person or the member of any firm or the officer or
agent of any corporation who makes any false statement in any
claim required for the refund of excise tax, as provided in this
chapter, or who collects or causes to be repaid to him or her or
to any other person any such refund without being entitled to the
same under the provisions of this chapter is guilty of a gross
misdemeanor.
[2003 c 53 § 401; 1998 c 176 § 39; 1971 ex.s. c 180 § 9; 1965 ex.s. c 79 § 14; 1961 c 15 § 82.36.330. Prior: 1957 c 218 § 9; prior: 1955 c 90 § 1; 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]
NOTES:
Intent -- Effective date -- 2003 c 53: See notes following RCW 2.48.180.
Severability -- Short title -- Construction -- 1971 ex.s. c 180: See RCW 90.48.903, 90.48.906, and 90.56.900.
Coastal protection fund: RCW 90.48.390 and 90.48.400.
Definitions: RCW 90.56.010.