(1) There is hereby levied and there shall be collected by the department of revenue from the persons mentioned in and in the manner provided by this chapter, an additional tax upon the sale, use, consumption, handling, possession, or distribution of cigarettes in an amount equal to four-tenths of a cent per cigarette.

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

     (a) For the period beginning July 1, 2001, through June 30, 2021, into the water quality account under RCW 70.146.030; and

     (b) For the period beginning July 1, 2021, in the general fund.

[2008 c 86 § 303; 1999 c 309 § 925; 1986 c 3 § 12.]

NOTES:

     Severability -- Savings -- Part headings not law -- 2008 c 86: See notes following RCW 82.14.030.

     Severability -- Effective date -- 1999 c 309: See notes following RCW 41.06.152.

     Effective dates -- 1986 c 3: "This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect immediately except sections 12 through 15 of this act shall take effect April 1, 1986." [1986 c 3 § 18.]

     Severability -- 1986 c 3: See RCW 70.146.900.