82.24.020  <<  82.24.026 >>   82.24.029

PDFRCW 82.24.026

Additional tax imposedWhere 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 date2011 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.]
IntentEffective date2010 1st sp.s. c 22: See notes following RCW 82.24.020.
Effective date2009 c 479: See note following RCW 2.56.030.
SeverabilitySavingsPart headings not law2008 c 86: See notes following RCW 82.14.030.
Effective date2005 c 514: See note following RCW 83.100.230.
Part headings not lawSeverability2005 c 514: See notes following RCW 82.12.808.