These documents are currently being revised to incorporate the changes made during the 2024 Legislative Session. Please consult the Sections Affected Table for changes made during the 2024 Legislative Session.
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.
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.