(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) 21.7 percent shall be deposited into the health services account.

     (b) 2.8 percent shall be deposited into the general fund.

     (c) 2.3 percent shall be deposited into the violence reduction and drug enforcement account under RCW 69.50.520.

     (d) 1.7 percent shall be deposited into the water quality account under RCW 70.146.030.

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

[2008 c 86 § 302; 2005 c 514 § 1102.]

NOTES:

     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.