82.24.020  <<  82.24.026 >>   82.24.029

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.

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.
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