(1) A tax is imposed on each sale at wholesale of syrup in this state. The rate of the tax shall be equal to one dollar per gallon. Fractional amounts shall be taxed proportionally.

     (2) A tax is imposed on each sale at retail of syrup in this state. The rate of the tax shall be equal to the rate imposed under subsection (1) of this section.

     (3) Moneys collected under this chapter shall be deposited in the state general fund.

     (4) Chapter 82.32 RCW applies to the taxes imposed in this chapter. The tax due dates, reporting periods, and return requirements applicable to chapter 82.04 RCW apply equally to the taxes imposed in this chapter.

[2009 c 479 § 72; 1994 sp.s. c 7 § 906 (Referendum Bill No. 43, approved November 8, 1994); 1991 c 80 § 2; 1989 c 271 § 506.]

NOTES:

     Effective date -- 2009 c 479: See note following RCW 2.56.030.

     Contingent partial referendum -- 1994 sp.s. c 7 §§ 901-909: See note following RCW 66.24.210.

     Finding -- Intent -- Severability -- Effective dates -- Contingent expiration date -- 1994 sp.s. c 7: See notes following RCW 43.70.540.

     Construction -- 1994 sp.s. c 7 §§ 905-908: See note following RCW 82.64.010.

     Policy -- Savings -- Effective date -- 1991 c 80: See notes following RCW 82.64.010.