2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.24 Tax on cigarettes.
82.24.026 Additional tax imposed—Where deposited.
RCW 82.24.026 Additional tax imposed—Where deposited.
In addition to the tax imposed upon the sale, use, consumption, handling, possession, or distribution of cigarettes set forth in RCW 82.24.020, there is imposed a tax in an amount equal to three cents per cigarette.
Beginning July 1, 2010, the revenue collected under this section must be deposited into the general fund.
[2011 c 334 § 1; 2010 1st sp.s. c 22 § 3; 2009 c 479 § 67; 2008 c 86 § 302; 2005 c 514 § 1102.]
NOTES:
Effective date—2011 c 334: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect immediately [May 12, 2011]." [2011 c 334 § 2.]
Intent—Effective date—2010 1st sp.s. c 22: See notes following RCW 82.24.020.
Effective date—2009 c 479: See note following RCW 2.56.030.
Severability—Savings—Part headings not law—2008 c 86: See notes following RCW 82.14.030.
Effective date—2005 c 514: See note following RCW 83.100.230.
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
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