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Code · Washington · Title 70A — Environmental Health and Safety · Chapter 70A.15

RCW 70A.15.3620

385 words·~2 min read·/wa/title-70a/chapter-70a-15/70a-15-3620·

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(1)The woodstove education and enforcement account is hereby created in the state treasury. Money placed in the account shall include all money received under subsection
(2)of this section and any other money appropriated by the legislature. Money in the account shall be spent for the purposes of the woodstove education program established under RCW 70A.15.3610 and for enforcement of the woodstove program, and shall be subject to legislative appropriation. However, during the 2003-05 fiscal biennium, the legislature may transfer from the woodstove education and enforcement account to the air pollution control account such amounts as specified in the omnibus operating budget bill.
(2)The department of ecology, with the advice of the advisory committee, shall set a flat fee of thirty dollars, on the retail sale, as defined in RCW 82.04.050 , of each solid fuel burning device after January 1, 1992. The fee shall be imposed upon the consumer and shall not be subject to the retail sales tax provisions of chapters 82.08 and 82.12 RCW. The fee may be adjusted annually above thirty dollars to account for inflation as determined by the state office of the economic and revenue forecast council. The fee shall be collected by the department of revenue in conjunction with the retail sales tax under chapter 82.08 RCW. If the seller fails to collect the fee herein imposed or fails to remit the fee to the department of revenue in the manner prescribed in chapter 82.08 RCW, the seller shall be personally liable to the state for the amount of the fee. The collection provisions of chapter 82.32 RCW shall apply. The department of revenue shall deposit fees collected under this section in the woodstove education and enforcement account.
[ 2020 c 20 s 1123 ; 2003 1st sp.s. c 25 s 932 ; 1991 sp.s. c 13 ss 64, 65; 1991 c 199 s 505 ; 1990 c 128 s 5 ; 1987 c 405 s 10 . Formerly RCW 70.94.483 .]
Notes:
Severability — Effective date — 2003 1st sp.s. c 25: See notes following RCW 19.28.351 .
Effective dates — Severability — 1991 sp.s. c 13: See notes following RCW 18.08.240 .
Finding — 1991 c 199: See note following RCW 70A.15.1005 .
Severability — 1987 c 405: See note following RCW 70A.15.3500 .
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