Washington Off Highway Vehicle Alliance v. State

¶1 This case concerns Washington Constitution article II, section 40’s refund provision, which states that a refund of motor vehicle fuel tax revenues is a “highway purpose[ ].” Wash. Const, art. II, § 40(d). Specifically at issue is the legislature’s statutory refund program, which places one percent of fuel tax revenues into a special fund to benefit *228off-road vehicle (ORV), nonmotorized, and nonhighway road recreational users for fuel consumed on nonhighway roads. In 2009, the legislature appropriated a portion of this special fund for the Parks and Recreation Commission’s (Parks) general…