RCW 82.04.261
Surcharge on timber and wood product
manufacturers, extractors, and wholesalers. (Expires July 1,
2024.)
(1) In addition to the taxes imposed under RCW 82.04.260(12), a surcharge is imposed on those persons who are
subject to any of the taxes imposed under RCW 82.04.260(12).
Except as otherwise provided in this section, the surcharge is
equal to 0.052 percent. The surcharge is added to the rates
provided in RCW 82.04.260(12) (a), (b), (c), and (d). The
surcharge and this section expire July 1, 2024.
(2) All receipts from the surcharge imposed under this
section shall be deposited into the forest and fish support
account created in RCW 76.09.405.
(3)(a) The surcharge imposed under this section shall be
suspended if:
(i) Receipts from the surcharge total at least eight million
dollars during any fiscal biennium; or
(ii) The office of financial management certifies to the
department that the federal government has appropriated at least
two million dollars for participation in forest and fish
report-related activities by federally recognized Indian tribes
located within the geographical boundaries of the state of
Washington for any federal fiscal year.
(b)(i) The suspension of the surcharge under (a)(i) of this
subsection (3) shall take effect on the first day of the calendar
month that is at least thirty days after the end of the month
during which the department determines that receipts from the
surcharge total at least eight million dollars during the fiscal
biennium. The surcharge shall be imposed again at the beginning
of the following fiscal biennium.
(ii) The suspension of the surcharge under (a)(ii) of this
subsection (3) shall take effect on the later of the first day of
October of any federal fiscal year for which the federal
government appropriates at least two million dollars for
participation in forest and fish report-related activities by
federally recognized Indian tribes located within the
geographical boundaries of the state of Washington, or the first
day of a calendar month that is at least thirty days following
the date that the office of financial management makes a
certification to the department under subsection (5) of this
section. The surcharge shall be imposed again on the first day
of the following July.
(4)(a) If, by October 1st of any federal fiscal year, the
office of financial management certifies to the department that
the federal government has appropriated funds for participation
in forest and fish report-related activities by federally
recognized Indian tribes located within the geographical
boundaries of the state of Washington but the amount of the
appropriation is less than two million dollars, the department
shall adjust the surcharge in accordance with this subsection.
(b) The department shall adjust the surcharge by an amount
that the department estimates will cause the amount of funds
deposited into the forest and fish support account for the state
fiscal year that begins July 1st and that includes the beginning
of the federal fiscal year for which the federal appropriation is
made, to be reduced by twice the amount of the federal
appropriation for participation in forest and fish report-related
activities by federally recognized Indian tribes located within
the geographical boundaries of the state of Washington.
(c) Any adjustment in the surcharge shall take effect at the
beginning of a calendar month that is at least thirty days after
the date that the office of financial management makes the
certification under subsection (5) of this section.
(d) The surcharge shall be imposed again at the rate
provided in subsection (1) of this section on the first day of
the following state fiscal year unless the surcharge is suspended
under subsection (3) of this section or adjusted for that fiscal
year under this subsection.
(e) Adjustments of the amount of the surcharge by the
department are final and shall not be used to challenge the
validity of the surcharge imposed under this section.
(f) The department shall provide timely notice to affected
taxpayers of the suspension of the surcharge or an adjustment of
the surcharge.
(5) The office of financial management shall make the
certification to the department as to the status of federal
appropriations for tribal participation in forest and fish
report-related activities.
[2007 c 54 § 7; 2007 c 48 § 4; 2006 c 300 § 2.]
NOTES:
Reviser's note: This section was amended by 2007 c 48 § 4 and by 2007 c 54 § 7, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Severability -- 2007 c 54: See note following RCW 82.04.050.
Savings -- 2007 c 48: "The expiration of RCW 82.04.261 does not affect any existing right acquired or liability or obligation incurred under that section or under any rule or order adopted under that section, nor does it affect any proceeding instituted under that section." [2007 c 48 § 8.]
Effective date -- 2007 c 48: See note following RCW 82.04.260.
Effective dates -- Contingent effective date -- 2006 c 300:
"(1) Sections 1, 3, 4 through 6, and 8 through 12 of this act
take effect July 1, 2006.
(2) Section 2 of this act takes effect July 1, 2007.
(3) Section 7 of this act takes effect if the contingency in
*section 12 of this act occurs." [2006 c 300 § 13.]
*Reviser's note: See note following RCW 82.04.426.