BILL REQ. #:  H-1775.1 



_____________________________________________ 

SUBSTITUTE HOUSE BILL 1488
_____________________________________________
State of Washington60th Legislature2007 Regular Session

By House Committee on Agriculture & Natural Resources (originally sponsored by Representatives B. Sullivan, Upthegrove, Appleton, Dunshee, Hunt, Dickerson, VanDeWege, Campbell, Kessler, Eickmeyer, McCoy, Chase, Green, Sells, Kenney, Ericks, Roberts, Lantz, Goodman, Wood, Kagi, Moeller and Rolfes)

READ FIRST TIME 03/12/07.   



     AN ACT Relating to protecting all of Washington's waters by enhancing the state's oil spill program; amending RCW 82.23B.020, 82.23B.040, 90.56.500, 90.56.510, 79.100.100, 82.23B.010, 82.23B.030, 82.23B.045, 46.68.020, 90.56.330, and 90.48.144; adding new sections to chapter 82.23B RCW; adding new sections to chapter 90.56 RCW; creating new sections; decodifying RCW 82.23B.060; repealing RCW 90.56.335; and providing an effective date.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

NEW SECTION.  Sec. 1   (1) The legislature finds that the oil spill advisory council was created by an act of the legislature in 2005.
     (2) The legislature further finds that the oil spill advisory council has successfully fulfilled its initial charge to deliver to the governor and the legislature recommendations for the long-term funding of the council's activities and for sustainable funding for oil spill prevention, preparedness, and response activities.
     (3) The intent of this act is to enact those recommendations of the oil spill advisory council that require legislative action so that Washington is in the best possible position to prevent and respond to oil spills in all of Washington's waters, including the Columbia river, the Pacific Ocean, the Strait of Juan de Fuca, and the Puget Sound. Fully enacting the recommendations of the oil spill advisory council requires the identification of revenue to support the state's oil spill programs, which includes consistent and continued funding for a contingency tug program, a permanent rescue tug at Neah Bay, the activities of the permanent oil spill advisory council, and contributions to the ongoing efforts to remove leaking derelict vessels from Washington's treasured and valued waterways.

Sec. 2   RCW 82.23B.020 and 2006 c 256 s 2 are each amended to read as follows:
     (1) An oil spill response tax is imposed on the privilege of receiving crude oil or petroleum products at a marine terminal within this state from a waterborne vessel or barge operating on the navigable waters of this state. The tax imposed in this section is levied upon the owner of the crude oil or petroleum products immediately after receipt of the same into the storage tanks of a marine terminal from a waterborne vessel or barge ((at)). Except as provided in section 4 of this act, the tax imposed in this subsection shall be at the rate of one cent per barrel of crude oil or petroleum product received.
     (2) In addition to the tax imposed in subsection (1) of this section, an oil spill administration tax is imposed on the privilege of receiving crude oil or petroleum products at a marine terminal within this state from a waterborne vessel or barge operating on the navigable waters of this state. The tax imposed in this section is levied upon the owner of the crude oil or petroleum products immediately after receipt of the same into the storage tanks of a marine terminal from a waterborne vessel or barge ((at)). Except as provided in section 4 of this act, the tax imposed in this subsection shall be at the rate of four cents per barrel of crude oil or petroleum product received.
     (3) The taxes imposed by this chapter shall be collected by the marine terminal operator from the taxpayer. If any person charged with collecting the taxes fails to bill the taxpayer for the taxes, or in the alternative has not notified the taxpayer in writing of the imposition of the taxes, or having collected the taxes, fails to pay them to the department in the manner prescribed by this chapter, whether such failure is the result of the person's own acts or the result of acts or conditions beyond the person's control, he or she shall, nevertheless, be personally liable to the state for the amount of the taxes. Payment of the taxes by the owner to a marine terminal operator shall relieve the owner from further liability for the taxes.
     (4) Taxes collected under this chapter shall be held in trust until paid to the department. Any person collecting the taxes who appropriates or converts the taxes collected shall be guilty of a gross misdemeanor if the money required to be collected is not available for payment on the date payment is due. The taxes required by this chapter to be collected shall be stated separately from other charges made by the marine terminal operator in any invoice or other statement of account provided to the taxpayer.
     (5) If a taxpayer fails to pay the taxes imposed by this chapter to the person charged with collection of the taxes and the person charged with collection fails to pay the taxes to the department, the department may, in its discretion, proceed directly against the taxpayer for collection of the taxes.
     (6) The taxes shall be due from the marine terminal operator, along with reports and returns on forms prescribed by the department, within twenty-five days after the end of the month in which the taxable activity occurs.
     (7) The amount of taxes, until paid by the taxpayer to the marine terminal operator or to the department, shall constitute a debt from the taxpayer to the marine terminal operator. Any person required to collect the taxes under this chapter who, with intent to violate the provisions of this chapter, fails or refuses to do so as required and any taxpayer who refuses to pay any taxes due under this chapter, shall be guilty of a misdemeanor as provided in chapter 9A.20 RCW.
     (8) Upon prior approval of the department, the taxpayer may pay the taxes imposed by this chapter directly to the department. The department shall give its approval for direct payment under this section whenever it appears, in the department's judgment, that direct payment will enhance the administration of the taxes imposed under this chapter. The department shall provide by rule for the issuance of a direct payment certificate to any taxpayer qualifying for direct payment of the taxes. Good faith acceptance of a direct payment certificate by a terminal operator shall relieve the marine terminal operator from any liability for the collection or payment of the taxes imposed under this chapter.
     (9)(a) All receipts from the tax imposed in subsection (1) of this section shall be deposited into the state oil spill response account created in RCW 90.56.500.
     (b) All receipts from the tax imposed in subsection (2) of this section shall be deposited into the oil spill prevention account created in RCW 90.56.510.
     (((10) Within forty-five days after the end of each calendar quarter, the office of financial management shall determine the balance of the oil spill response account as of the last day of that calendar quarter. Balance determinations by the office of financial management under this section are final and shall not be used to challenge the validity of any tax imposed under this chapter. The office of financial management shall promptly notify the departments of revenue and ecology of the account balance once a determination is made. For each subsequent calendar quarter, the tax imposed by subsection (1) of this section shall be imposed during the entire calendar quarter unless:
     (a) Tax was imposed under subsection (1) of this section during the immediately preceding calendar quarter, and the most recent quarterly balance is more than nine million dollars; or
     (b) Tax was not imposed under subsection (1) of this section during the immediately preceding calendar quarter, and the most recent quarterly balance is more than eight million dollars.
))

NEW SECTION.  Sec. 3   A new section is added to chapter 82.23B RCW to read as follows:
     (1) The department shall collect a risk-based oil spill prevention and response service transfer tax each time any refined oil product is transferred from or to a watercraft, as that term is defined in RCW 79A.25.010, on, over, or near the waters of the state, as that term is defined in RCW 77.55.011.
     (2) The risk-based oil spill prevention and response service transfer tax shall be imposed on the transferor based on the volume of refined oil product transferred by the transferor over an identified reporting period established by the department.
     (3)(a) Except as provided in section 4 of this act, the risk-based oil spill prevention and response service transfer tax is to be collected at a rate of five cents per barrel of refined oil product transferred.
     (b) The department may authorize the risk-based oil spill prevention and response service transfer tax to be paid on a per gallon basis if the director of the department concludes that a per gallon collection creates administrative streamlining for the department or for the transferor. If the department collects the fee on a per gallon basis, then the per gallon amount must be proportional to the amount established in (a) of this subsection.
     (4) The risk-based oil spill prevention and response service transfer tax collected under this section must be deposited into the state oil spill prevention account created in RCW 90.56.510.
     (5) In implementing this section, the department may require all payments to be reported and paid electronically.
     (6) To assist the department with the implementation of this section, the department of ecology shall work with the department and provide any information collected by the department of ecology relating to the transfer of any petroleum products on the request of the department.

NEW SECTION.  Sec. 4   A new section is added to chapter 82.23B RCW to read as follows:
     On July 1, 2009, and on July 1st of each fiscal biennium thereafter, the following taxes shall increase by a percentage that equals the fiscal growth factor most recently calculated for the purposes of chapter 43.135 RCW:
     (1) The risk-based oil spill prevention and response service transfer tax created in section 3 of this act;
     (2) The oil spill response tax created in RCW 82.23B.020; and
     (3) The oil spill administration tax created in RCW 82.23B.020.

Sec. 5   RCW 82.23B.040 and 1992 c 73 s 10 are each amended to read as follows:
     (1) If the federal government enacts law or policy that requires the placement of a rescue tug at the mouth of the strait of Juan de Fuca, then a credit shall be allowed against the taxes imposed under ((this chapter)) RCW 82.23B.020 for any crude oil or petroleum products received at a marine terminal and subsequently exported from or sold for export from the state.
     (2) The credit authorized by this section is only in effect during the bienniums that the director of the office of financial management affirms to the director that the necessary prerequisite established in this section has been satisfied.

NEW SECTION.  Sec. 6   A new section is added to chapter 90.56 RCW to read as follows:
     If funding from the oil spill prevention account created in RCW 90.56.510 or from another source allows, the department shall enter into a contract or contracts that allow it to manage a continency tug program. The program must enable the department to periodically authorize the placement of rescue or response tugs in strategic locations as needed to protect Washington's waters.

NEW SECTION.  Sec. 7   A new section is added to chapter 90.56 RCW to read as follows:
     (1) If funding from the oil spill prevention account created in RCW 90.56.510 or from another source allows, and the director determines that federal funding or protection from federal mandates are insufficient, the department shall enter into a contract or contracts to provide for a permanently stationed, year-round rescue tug located in the western Strait of Juan de Fuca. The tug shall have the primary mission to stand by and, when needed, respond and provide towing services to disabled or drifting vessels in order to prevent pollution events.
     (2) The department shall give contracting preference to vessels of sufficient power, maneuverability, and deck configuration to enable it to respond in a timely manner to any vessel located within the response area in sea-state conditions up to and including extreme weather. Additional contracting preference must be given to vessels that have the capability to provide spill response, firefighting, and early salvage activities.

Sec. 8   RCW 90.56.500 and 1991 c 200 s 805 are each amended to read as follows:
     (1) The state oil spill response account is created in the state treasury. The following must be deposited into the account:
     (a)
All receipts from the oil spill response tax created in RCW 82.23B.020(1) ((shall be deposited in the account.));
     (b)
All costs reimbursed to the state by a responsible party or any other person for responding to a spill of oil ((shall also be deposited in the account)).
     (2) Moneys in the account shall be spent only after appropriation. The account is subject to allotment procedures under chapter 43.88 RCW.
     (3)(a) The account shall be used exclusively to pay for the costs associated with the response to spills of crude oil or petroleum products into the navigable waters of the state. Payment of response costs under this section shall be limited to spills which the director has determined are likely to exceed fifty thousand dollars. Before expending moneys from the account, the director shall make reasonable efforts to obtain funding for response costs from the person responsible for the spill and from other sources, including the federal government.
     (b) Reimbursement for response costs shall be allowed only for costs which are not covered by funds appropriated to the agencies responsible for response activities. Costs associated with the response to spills of crude oil or petroleum products shall include:
     (((1))) (i) Natural resource damage assessment and related activities;
     (((2))) (ii) Spill related response, containment, wildlife rescue, cleanup, disposal, and associated costs;
     (((3))) (iii) Interagency coordination and public information related to a response; and
     (((4))) (iv) Appropriate travel, goods and services, contracts, and equipment.
     (4) Any funds available in the account above nine million dollars at the end of any fiscal year must be transferred to the oil spill prevention account created in RCW 90.56.510.

Sec. 9   RCW 90.56.510 and 2000 c 69 s 22 are each amended to read as follows:
     (1) The oil spill prevention account is created in the state treasury. The following must be deposited into the account:
     (a)
All receipts from the oil spill administration tax created in RCW 82.23B.020(2) ((shall be deposited in the account.));
     (b) All receipts from the risk-based oil spill prevention and response service transfer tax created in section 3 of this act;
     (c) Transfers by the state treasurer from the oil spill response account under RCW 90.56.500;
     (d) All receipts from fees collected under RCW 46.68.020(2)(a)(ii);
     (e) All receipts from oil spill penalties assessed against ships under RCW 90.56.330 and 90.48.144; and
     (f) All direct legislative appropriations, grants, gifts, and federal funds intended to fund Washington's oil spill prevention, preparedness, and response program.
     (2)
Moneys from the account may be spent only after appropriation. The account is subject to allotment procedures under chapter 43.88 RCW. ((If, on the first day of any calendar month, the balance of the oil spill response account is greater than nine million dollars and the balance of the oil spill prevention account exceeds the unexpended appropriation for the current biennium, then the tax under RCW 82.23B.020(2) shall be suspended on the first day of the next calendar month until the beginning of the following biennium, provided that the tax shall not be suspended during the last six months of the biennium. If the tax imposed under RCW 82.23B.020(2) is suspended during two consecutive biennia, the department shall by November 1st after the end of the second biennium, recommend to the appropriate standing committees an adjustment in the tax rate. For the biennium ending June 30, 1999, and the biennium ending June 30, 2001, the state treasurer may transfer a total of up to one million dollars from the oil spill response account to the oil spill prevention account to support appropriations made from the oil spill prevention account in the omnibus appropriations act adopted not later than June 30, 1999.
     (2)
)) (3) Expenditures from the oil spill prevention account shall be used exclusively for the following:
     (a) To pay for the contingency tug requirements of section 6 of this act;
     (b) To pay for the rescue tug requirements of section 7 of this act;
     (c) To pay for the administration and operations of the oil spill advisory council created in RCW 90.56.120;
     (d) To pay for the removal of abandoned or derelict vessels consistent with chapter 79.100 RCW through fund transfers to the derelict vessel removal account created in RCW 79.100.100;
     (e) To pay for
the administrative costs related to the purposes of this chapter, and chapters 90.48, 88.40, and 88.46 RCW((. Starting with the 1995-1997 biennium, the legislature shall give activities of state agencies related to prevention of oil spills priority in funding from the oil spill prevention account.)); and
     (f) To pay for the c
osts of other oil spill prevention ((include)) activities, including the costs of:
     (((a))) (i) Routine responses not covered under RCW 90.56.500;
     (((b))) (ii) Management and staff development activities;
     (((c))) (iii) Development of rules and policies and the statewide plan provided for in RCW 90.56.060;
     (((d))) (iv) Facility and vessel plan review and approval, drills, inspections, investigations, enforcement, and litigation;
     (((e))) (v) Interagency coordination and public outreach and education;
     (((f))) (vi) Collection and administration of the tax provided for in chapter 82.23B RCW; and
     (((g))) (vii) Appropriate travel, goods and services, contracts, and equipment.
     (4) The first one million dollars available in the oil spill prevention account each biennium must be used for the purposes authorized in subsection (3)(a) of this section.

Sec. 10   RCW 79.100.100 and 2006 c 153 s 6 are each amended to read as follows:
     (1)(a) The derelict vessel removal account is created in the state treasury. All receipts from RCW 79.100.050 and 79.100.060 and those moneys specified in RCW 88.02.030 and 88.02.050 must be deposited into the account. The account is authorized to receive fund transfers from the general fund or the oil spill prevention account created in RCW 90.56.510 as well as gifts, grants, and endowments from public or private sources as may be made from time to time, in trust or otherwise, for the use and benefit of the purposes of this chapter and expend the same or any income according to the terms of the gifts, grants, or endowments provided those terms do not conflict with any provisions of this section or any guidelines developed to prioritize reimbursement of removal projects associated with this chapter.
     (b) Moneys in the account may only be spent after appropriation. Expenditures from the account shall be used by the department to reimburse authorized public entities for up to ninety percent of the total reasonable and auditable administrative, removal, disposal, and environmental damage costs of abandoned or derelict vessels when the previous owner is either unknown after a reasonable search effort or insolvent. Costs associated with removal and disposal of an abandoned or derelict vessel under the authority granted in RCW 53.08.320 also qualify for reimbursement from the derelict vessel removal account.
     (c) In each biennium, up to twenty percent of the expenditures from the account may be used for administrative expenses of the department of licensing and department of natural resources in implementing this chapter.
     (2) If the balance of the account reaches one million dollars as of March 1st of any year, exclusive of any fund transfers from the general fund or the oil spill prevention account, the department must notify the department of licensing and the collection of any fees associated with this account must be suspended for the following fiscal year.
     (3) Priority for use of this account is for the removal of derelict and abandoned vessels that are in danger of sinking, breaking up, or blocking navigation channels, or that present environmental risks such as leaking fuel or other hazardous substances. The department must develop criteria, in the form of informal guidelines, to prioritize removal projects associated with this chapter, but may not consider whether the applicant is a state or local entity when prioritizing. The guidelines must also include guidance to the authorized public entities as to what removal activities and associated costs are reasonable and eligible for reimbursement.
     (4) The department must keep all authorized public entities apprized of the balance of the derelict vessel removal account and the funds available for reimbursement. The guidelines developed by the department must also be made available to the other authorized public entities. This subsection (4) must be satisfied by utilizing the least costly method, including maintaining the information on the department's internet web site, or any other cost-effective method.
     (5) An authorized public entity may contribute its ten percent of costs that are not eligible for reimbursement by using in-kind services, including the use of existing staff, equipment, and volunteers.
     (6) This chapter does not guarantee reimbursement for an authorized public entity. Authorized public entities seeking certainty in reimbursement prior to taking action under this chapter may first notify the department of their proposed action and the estimated total costs. Upon notification by an authorized public entity, the department must make the authorized public entity aware of the status of the fund and the likelihood of reimbursement being available. The department may offer technical assistance and assure reimbursement for up to two years following the removal action if an assurance is appropriate given the balance of the fund and the details of the proposed action.

Sec. 11   RCW 82.23B.010 and 1992 c 73 s 6 are each amended to read as follows:
     ((Unless the context clearly requires otherwise,)) The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
     (1) "Barrel" means a unit of measurement of volume equal to forty-two United States gallons of crude oil or petroleum product.
     (2) "Crude oil" means any naturally occurring liquid hydrocarbons at atmospheric temperature and pressure coming from the earth, including condensate and natural gasoline.
     (3) "Department" means the department of revenue.
     (4) "Marine terminal" means a facility of any kind, other than a waterborne vessel, that is used for transferring crude oil or petroleum products to or from a waterborne vessel or barge.
     (5) "Navigable waters" means those waters of the state and their adjoining shorelines that are subject to the ebb and flow of the tide, including the Columbia and Snake rivers.
     (6) "Person" has the meaning provided in RCW 82.04.030.
     (7) "Petroleum product" means any liquid hydrocarbons at atmospheric temperature and pressure that are the product of the fractionation, distillation, or other refining or processing of crude oil, and that are used as, useable as, or may be refined as a fuel or fuel blendstock, including but not limited to, gasoline, diesel fuel, aviation fuel, bunker fuel, and fuels containing a blend of alcohol and petroleum.
     (8) "Refined oil product" has the same meaning given to the term "oil" in RCW 90.56.010, except that the term refined oil product does not include crude oil that has not been subject to any processing or refining.
     (9)
"Taxpayer" means the person owning crude oil or petroleum products immediately after receipt of the same into the storage tanks of a marine terminal in this state from a waterborne vessel or barge and who is liable for the taxes imposed by this chapter.
     (((9))) (10) "Waterborne vessel or barge" means any ship, barge, or other watercraft capable of travelling on the navigable waters of this state and capable of transporting any crude oil or petroleum product in quantities of ten thousand gallons or more for purposes other than providing fuel for its motor or engine.

Sec. 12   RCW 82.23B.030 and 1992 c 73 s 9 are each amended to read as follows:
     The taxes imposed under ((this chapter)) RCW 82.23B.020 shall only apply to the first receipt of crude oil or petroleum products at a marine terminal in this state and not to the later transporting and subsequent receipt of the same oil or petroleum product, whether in the form originally received at a marine terminal in this state or after refining or other processing.

Sec. 13   RCW 82.23B.045 and 1992 c 73 s 8 are each amended to read as follows:
     (1) Any person having paid the tax imposed by ((this chapter)) RCW 82.23B.020 who uses petroleum products as a consumer, as that term is defined in RCW 82.04.190, for a purpose other than as a fuel may claim refund or credit against the tax imposed under ((this chapter)) RCW 82.23B.020. ((For this purpose, the term consumer shall be defined as provided in RCW 82.04.190.))
     (2) Any person having paid the tax imposed by ((this chapter)) RCW 82.23B.020 who uses petroleum products as a component or ingredient in the manufacture of an item which is not a fuel may claim a refund or credit against the tax imposed by ((this chapter)) RCW 82.23B.020.
     (3) The amount of refund or credit claimed under this section may not exceed the amount of tax paid by the person making such claim on the petroleum products so consumed or used. The refund or credit allowed by this section shall be claimed on such forms and subject to such requirements as the department may prescribe by rule.

Sec. 14   RCW 46.68.020 and 2004 c 200 s 3 are each amended to read as follows:
     The director shall forward all fees for certificates of ownership or other moneys accruing under the provisions of chapter 46.12 RCW to the state treasurer, together with a proper identifying detailed report. The state treasurer shall credit such moneys as follows:
     (1) The fees collected under RCW 46.12.040(1) and 46.12.101(6) shall be credited to the multimodal transportation account in RCW 47.66.070.
     (2)(a) Beginning July 27, 2003, and until July 1, 2008, the fees collected under RCW 46.12.080, 46.12.101(3), 46.12.170, and 46.12.181 shall be credited as follows:
     (i) 58.12 percent shall be credited to a segregated subaccount of the air pollution control account in RCW 70.94.015;
     (ii) 16.60 percent shall be credited to the ((vessel response)) oil spill prevention account created in RCW ((90.56.335)) 90.56.510; and
     (iii) The remainder shall be credited into the transportation 2003 account (nickel account).
     (b) Beginning July 1, 2008, and thereafter, the fees collected under RCW 46.12.080, 46.12.101(3), 46.12.170, and 46.12.181 shall be credited to the transportation 2003 account (nickel account).
     (3) The fees collected under RCW 46.12.040(3) and 46.12.060 shall be credited to the motor vehicle account.

Sec. 15   RCW 90.56.330 and 1992 c 73 s 36 are each amended to read as follows:
     (1) Except as otherwise provided in RCW 90.56.390, any person who negligently discharges oil, or causes or permits the entry of the same, shall incur, in addition to any other penalty as provided by law, a penalty in an amount of up to twenty thousand dollars for every such violation, and for each day the spill poses risks to the environment as determined by the director. Any person who intentionally or recklessly discharges or causes or permits the entry of oil into the waters of the state shall incur, in addition to any other penalty authorized by law, a penalty of up to one hundred thousand dollars for every such violation and for each day the spill poses risks to the environment as determined by the director.
     (2) The amount of the penalty shall be determined by the director after taking into consideration the gravity of the violation, the previous record of the violator in complying, or failing to comply, with the provisions of chapter 90.48 RCW, the speed and thoroughness of the collection and removal of the oil, and such other considerations as the director deems appropriate.
     (3) Every act of commission or omission which procures, aids or abets in the violation shall be considered a violation under the provisions of this section and subject to the penalty herein provided for. The penalty herein provided for shall be imposed pursuant to RCW 43.21B.300.
     (4) All penalties collected under this section must be deposited into the oil spill prevention account created in RCW 90.56.510.

Sec. 16   RCW 90.48.144 and 1995 c 403 s 636 are each amended to read as follows:
     (1) Except as provided in RCW 43.05.060 through 43.05.080 and 43.05.150, every person who:
     (((1))) (a) Violates the terms or conditions of a waste discharge permit issued pursuant to RCW 90.48.180 or 90.48.260 through 90.48.262, or
     (((2))) (b) Conducts a commercial or industrial operation or other point source discharge operation without a waste discharge permit as required by RCW 90.48.160 or 90.48.260 through 90.48.262, or
     (((3))) (c) Violates the provisions of RCW 90.48.080, or other sections of this chapter or chapter 90.56 RCW or rules or orders adopted or issued pursuant to either of those chapters, shall incur, in addition to any other penalty as provided by law, a penalty in an amount of up to ten thousand dollars a day for every such violation.
     (2) Each and every such violation shall be a separate and distinct offense, and in case of a continuing violation, every day's continuance shall be and be deemed to be a separate and distinct violation. Every act of commission or omission which procures, aids or abets in the violation shall be considered a violation under the provisions of this section and subject to the penalty herein provided for.
     (3) The penalty amount shall be set in consideration of the previous history of the violator and the severity of the violation's impact on public health and/or the environment in addition to other relevant factors. The penalty herein provided for shall be imposed pursuant to the procedures set forth in RCW 43.21B.300.
     (4) All penalties collected under this section shall be deposited into the oil spill prevention account created in RCW 90.56.510.

NEW SECTION.  Sec. 17   The department of ecology and the department of revenue may adopt rules necessary for its implementation of this act.

NEW SECTION.  Sec. 18   RCW 90.56.335 (Vessel response account--Dedicated rescue tug) and 2003 c 264 s 3 are each repealed.

NEW SECTION.  Sec. 19   This act does not affect any existing right acquired or liability or obligation incurred under the sections amended or repealed or under any rule or order adopted under those sections, nor does it affect any proceeding instituted under those sections.

NEW SECTION.  Sec. 20   RCW 82.23B.060 is decodified.

NEW SECTION.  Sec. 21   This act takes effect October 1, 2007.

--- END ---