(1) The
wood stove 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 wood stove
education program established under RCW 70.94.480 and for
enforcement of the wood stove program, and shall be subject to
legislative appropriation. However, during the 2003-05 fiscal
biennium, the legislature may transfer from the wood stove
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 wood stove education and enforcement account.
[2003 1st sp.s. c 25 § 932; 1991 sp.s. c 13 §§ 64, 65; 1991 c 199 § 505; 1990 c 128 § 5; 1987 c 405 § 10.]
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 70.94.011.
Severability -- 1987 c 405: See note following RCW 70.94.450.