(1) 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.

     (2) The revenue collected under this section shall be deposited as follows:

     (a) 28.5 percent shall be deposited into the general fund.

     (b) The remainder shall be deposited into the education legacy trust account.

[2009 c 479 § 67; 2008 c 86 § 302; 2005 c 514 § 1102.]

NOTES:

     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.