Changes the exemption on a special fuel tax for motor vehicle licensees from any exportation out of the state to any exportation out of the country. Tax money received from exported fuel will be used to fund the Washington State ferry system as well as the Columbia River crossing. A credit against the tax in this bill is provided for the companies exporting their fuel to certain states.   Official Text and Analysis.

Clarifies that the credit for crude oil can be used against the export fuel tax for the same state where the crude oil was imported from and the export fuel was exported to. The substitute bill establishes penalties for when a licensee, or a person acting as such, fails, neglects, or refuses to file a return or files an incomplete or incorrectly formatted tax report. It also changes certain appropriations in the bill.