AGO Opinion Topics: REIMPOSITION TIMBER EXCISE TAX

Given
that the timber excise tax imposed by RCW 82.04.291 will expire on
December 31, 1978, under existing legislation, if the legislature were
to reimpose the tax during its next (1979) regular session, effective
January 1, 1979, such an enactment would be constitutionally valid;
moreover, this would be so even if the rate of the tax as reimposed were
to be different than the present rate; however, in order to strengthen
the defensibility of any such legislation it is recommended that it be
enacted into law and signed by the governor on or before March 1, 1979.