2005 Washington Revised Code RCW 82.24.027: Additional tax imposed — Rate — Where deposited.

(1) There is hereby levied and there shall be collected by the department of revenue from the persons mentioned in and in the manner provided by this chapter, an additional tax upon the sale, use, consumption, handling, possession, or distribution of cigarettes in an amount equal to the rate of four mills per cigarette.

     (2) The moneys collected under this section shall be deposited as follows:

     (a) For the period ending July 1, 1999, in the water quality account under RCW 70.146.030;

     (b) For the period beginning July 1, 1999, through June 30, 2001, fifty percent into the violence reduction and drug enforcement account under RCW 69.50.520 and fifty percent into the salmon recovery account;

     (c) For the period beginning July 1, 2001, through June 30, 2021, into the water quality account under RCW 70.146.030; and

     (d) For the period beginning July 1, 2021, in the general fund.

[1999 c 309 § 925; 1986 c 3 § 12.]

Severability -- Effective date -- 1999 c 309: See notes following RCW 41.06.152.      Effective dates -- 1986 c 3: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect immediately except sections 12 through 15 of this act shall take effect April 1, 1986." [1986 c 3 § 18.]      Severability -- 1986 c 3: See RCW 70.146.900.