(1) A pollution liability insurance fee of one and two-tenths cents per gallon of heating oil purchased within the state shall be imposed on every special fuel dealer, as the term is defined in chapter
82.38 RCW, making sales of heating oil to a user or consumer.
(2) The pollution liability insurance fee shall be remitted by the special fuel dealer to the department of licensing.
(3) The fee proceeds shall be used for the specific regulatory purposes of this chapter.
(4) The fee imposed by this section shall not apply to heating oil exported or sold for export from the state.