82.04.261 - Surcharge on timber and wood product manufacturers, extractors, and wholesalers.

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(11), a surcharge is imposed on those persons who are subject to any of the taxes imposed under RCW 82.04.260(11). 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(11) (a), (b), (c), and (d). The surcharge and this section expire July 1, 2024.

     (2) All receipts from the surcharge imposed under this section must be deposited into the forest and fish support account created in RCW 76.09.405.

     (3)(a) The surcharge imposed under this section is 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) takes 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 is imposed again at the beginning of the following fiscal biennium.

     (ii) The suspension of the surcharge under (a)(ii) of this subsection (3) takes 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 is 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 must adjust the surcharge in accordance with this subsection.

     (b) The department must 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 takes 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 is 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 may not be used to challenge the validity of the surcharge imposed under this section.

     (f) The department must provide timely notice to affected taxpayers of the suspension of the surcharge or an adjustment of the surcharge.

     (5) The office of financial management must make the certification to the department as to the status of federal appropriations for tribal participation in forest and fish report-related activities.

[2010 1st sp.s. c 23 § 510. Prior: 2007 c 54 § 7; 2007 c 48 § 4; 2006 c 300 § 2.]

Notes: Effective date -- 2010 1st sp.s. c 23: See note following RCW 82.04.4292.

Findings -- Intent -- 2010 1st sp.s. c 23: See notes following RCW 82.04.220.

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 RCW 82.32.790.