Revised Code of Washington Title 82 — Excise Taxes
RCW 82.17.020 — Information related to manufacturer's zero-emission vehicle program activities — Transmission to department
(1) By October 31st of each year, the department of ecology must transmit to the department the following information related to each manufacturer's zero-emission vehicle program activities during the preceding model year, using information reported to the department of ecology under chapter 70A.30 RCW: (a) Beginning with implementation of the zero-emission vehicle program for purposes of model year 2024, the number of surplus ZEV credits banked by each manufacturer for use in complying with the requirements of the zero-emission vehicle program during a future model year, and the model year of each banked credit. The information reported under this subsection (1)(a) must include any banked ZEV credits that were generated prior to model year 2024 that continued to be banked during implementation of the program in model year 2024 and in subsequent model years; and (b) Beginning with implementation of the zero-emission vehicle program for purposes of model year 2024, for each purchase or sale of zero-emission vehicle credits by the manufacturer: (i) The date of the purchase or sale; (ii) The identity of the other manufacturer involved in the purchase or sale transaction; (iii) The volume of zero-emission vehicle credits included in the purchase or sale; and (iv) The model year of the credits purchased or sold. (2) Beginning with implementation of the zero-emission vehicle program for purposes of model year 2024, each manufacturer must record and report to the department, in a form and manner prescribed by the department, the price, per credit and in total, of the zero-emission vehicle credits included in transactions specified in subsection (1)(b) of this section and in such a way that it identifies the specific transaction reported by the department of ecology to the department. A manufacturer that sold credits associated with model year 2023 vehicles prior to May 20, 2025, must report to the department the price per credit, and number of such credits sold, at the same time that it is required to report any sales of model year 2024 credits. Manufacturers must report the information required under this subsection by October 31st for the previous model year of the zero-emission vehicle program. (3) Unaggregated information pertaining to the price of zero-emission vehicle credits in an individual zero-emission vehicle credit transaction is financial, commercial, and proprietary information exempt from public disclosure under chapter 42.56 RCW. Information related to the price of zero-emission vehicle credits in an individual zero-emission vehicle credit transaction under subsection (2) of this section must be aggregated by a time period no more frequent than the calendar quarter in which the transaction occurred, and in a manner that does not disclose the price of a ZEV credit in a specific transaction. [ 2025 c 419 s 3 .] Notes: Findings — Intent — Tax preference performance statement exemption — Automatic expiration date exemption — Application — Effective date — 2025 c 419: See notes following RCW 82.17.030 .
Source: official text