Revised Code of Washington Title 82 — Excise Taxes
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 s 1 ; 2010 1st sp.s. c 22 s 3 ; 2009 c 479 s 67 ; 2008 c 86 s 302 ; 2005 c 514 s 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 s 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 .
Source: official text