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WAC 272 Tire fee - Core deposits or credits.  
SOURCE DOCUMENT DETER. NO DATE OF ISSUE DESCRIPTION
       
WAC: 458-20-272   9/22/09 WAC 458-20-272 (Rule 272) explains the tire fee imposed under RCW 70.95.510, which is a $1 fee imposed on each new replacement vehicle tire sold at retail.  The $1 fee was scheduled to expire June 30, 2010.  Senate Bill (chapter 261, Laws of 2009) eliminated this statutory expiration date. The Department has amended Rule 272 to remove the outdated language concerning the expiration date.
      10/28/2005 Tire fee.
    06/26/2006 Tire fee - Core deposits or credits.
         
       
RCW: 70.95.510   1985 Fee on the retail sale of new replacement vehicle tires. (reinstated in 2005)
  70.95.515   2005 Fee on the retail sale of new replacement vehicle tires -- Failure to collect, pay to department -- Penalties.
  82.32.045   1981 Taxes — When due and payable — Reporting periods — Verified annual returns — Relief from filing requirements.
         
       
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INDUSTRY GUIDES:      
         
       
SPECIAL NOTICES:      
Subject Title Reference:      
Tire Fee   7/9/09 Tire Fee on New Replacement Vehicle Tires
Tire Fee   06/15/2005 Tire Fee Reimposed on New Replacement Vehicle Tires
         
       
DIRECTIVE:      
         
       
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WTD:      
         
       
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