(1) Whenever any
person has paid a vessel license fee, and with the fee has paid
an excise tax imposed under this chapter, and the director of
licensing determines that the payor is entitled to a refund of
the entire amount of the license fee as provided by law, then the
payor shall also be entitled to a refund of the entire excise tax
collected under this chapter together with interest at the rate
specified in RCW 82.32.060. If the director determines that any
person is entitled to a refund of only a part of the license fee
paid, the payor shall be entitled to a refund of the difference,
if any, between the excise tax collected and that which should
have been collected together with interest at the rate specified
in RCW 82.32.060. The state treasurer shall determine the amount
of such refund by reference to the applicable excise tax schedule
prepared by the department of revenue in cooperation with the
department of licensing.
(2) If no claim is to be made for the refund of the license
fee, or any part of the fee, but claim is made by any person that
he or she has paid an erroneously excessive amount of excise tax,
the department of licensing shall determine in the manner
generally provided in this chapter the amount of such excess, if
any, that has been paid and shall certify to the state treasurer
that the person is entitled to a refund in that amount together
with interest at the rate specified in RCW 82.32.060.
(3) If due to error a person has been required to pay an
excise tax pursuant to this chapter and a license fee under
chapter 88.02 RCW which amounts to an overpayment of ten dollars
or more, such person shall be entitled to a refund of the entire
amount of such overpayment, together with interest at the rate
specified in RCW 82.32.060, regardless of whether a refund of the
overpayment has been requested. If due to error the department
or its agents has failed to collect the full amount of the
license fee and excise tax due, which underpayment is in the
amount of ten dollars or more, the department shall charge and
collect such additional amount as will constitute full payment of
the tax and any penalties or interest at the rate specified in
RCW 82.32.050.
(4) If the department approves the claim, it shall notify
the state treasurer to that effect and the treasurer shall make
such approved refunds and the other refunds provided for in this
section from the general fund and shall mail or deliver the same
to the person entitled to the refund.
(5) Any person who makes a false statement under which he or
she obtains a refund to which he or she is not entitled under
this section is guilty of a gross misdemeanor.
[2003 c 53 § 405; 1992 c 154 § 4; 1989 c 68 § 3.]
NOTES:
Intent -- Effective date -- 2003 c 53: See notes following RCW 2.48.180.
Effective date -- 1992 c 154: See note following RCW 82.48.020.