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 § 1; 2010 1st sp.s. c 22 § 3; 2009 c 479 § 67; 2008 c 86 § 302; 2005 c 514 § 1102.]

NOTES:

     Effective date -- 2011 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 § 2.]

     Intent -- Effective date -- 2010 1st sp.s. c 22: See notes following RCW 82.24.020.

     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.