OWENS, J.
¶ 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 off-road vehicle (ORV), nonmotorized, and nonhighway road recreational users for fuel consumed...
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