(1) The legislature has provided that the primary responsibility of the department of ecology is to develop, by April 30 of each year, a list of persons subject to the fee and the amount of their fee. The fees must be calculated based on the formulas in WAC 173-305-220(3).

(2) The department of ecology shall collect the fees and subtract any overpayment of the fee in the previous year from the fee for the current year. The department shall also subtract any interest accrued on an overpayment from the fee for the current year if the overpayment was made due to an error which was the responsibility of the department or an over estimate of rate per risk pound for the prior year.

(3) If there are resubmissions of hazardous waste annual reports or toxic release inventory reports, or both, the department shall add any underpayment of the fee in previous years to the fee for the current year.