1. RCW 43.84.092 provides that, with certain exceptions, earnings of investments of surplus balances in the state treasury shall be credited to the general fund. This requirement does not apply to constitutionally and statutorily designated trust assests, which may not be diverted for a nontrust purpose.2. Interest earned on the Park Land Trust Revolving Fund may not be credited to the general fund.3. Interest earned on the School Construction Revolving Fund may not be credited to the general fund except to the extent such interest represents earnings on any unexpended portion of a 1990 appropriation from the general fund;4. Subject to any prior claims to pay debt service on bonds issued by the Department, as described in RCW 76.12.110, interest on the Forest Development Account is to be credited to the general fund; and5. Interest earned on the Access Road Revolving Fund is to be credited to the general fund.
On and after the effective date of chapter 50, Laws of 1974, 1st Ex. Sess., the state treasurer, acting pursuant to chapter 123, Laws of 1973, Ex. Sess., will continue to have the authority to allocate time deposits of state funds among participating depositaries "on a basis to be determined by the state treasurer. . . ."
The board of directors of an irrigation district charging tolls for services must fix the date from which tolls will be delinquent and interest should be charged on the tolls declared by the board to be delinquent.
In absence of statute or ordinance, refunds of the county real estate sales tax may only be made by court order and only if payment was nonvoluntary. The county general fund is liable but reimbursable.
A school district, while liable for irrigation district assessments, is not liable for interest imposed on assessments from the date of delinquency.