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Code · Washington · Title 82 — Excise Taxes · Chapter 82.08

RCW 82.08.160

547 words·~2 min read·/wa/title-82/chapter-82-08/82-08-160·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)On or before the twenty-fifth day of each month, all taxes collected under RCW 82.08.150 during the preceding month must be remitted to the state department of revenue, to be deposited with the state treasurer. Except as provided in subsections (2), (3), (4), and
(5)of this section, upon receipt of such moneys the state treasurer must credit sixty-five percent of the sums collected and remitted under RCW 82.08.150
(1)and
(2)and one hundred percent of the sums collected and remitted under RCW 82.08.150
(3)and
(4)to the state general fund and thirty-five percent of the sums collected and remitted under RCW 82.08.150
(1)and
(2)to a fund which is hereby created to be known as the "liquor excise tax fund."
(2)During the 2012 fiscal year, 66.19 percent of the sums collected and remitted under RCW 82.08.150
(1)and
(2)must be deposited in the state general fund and the remainder collected and remitted under RCW 82.08.150
(1)and
(2)must be deposited in the liquor excise tax fund.
(3)During fiscal year 2013, all funds collected under RCW 82.08.150 (1), (2), (3), and
(4)must be deposited into the state general fund.
(4)During the 2013-2015 fiscal biennium, seventy-seven and one-half percent of the sums collected and remitted under RCW 82.08.150
(1)and
(2)must be deposited in the state general fund, and the remainder collected and remitted under RCW 82.08.150
(1)and
(2)must be deposited in the liquor excise tax fund. The amendments in *this section are curative, clarifying, and remedial and apply retroactively to July 1, 2013.
(5)During the 2015-2017 fiscal biennium, the liquor excise tax fund may be appropriated for the local government fiscal note program in the department of commerce. It is the intent of the legislature to continue these policies in the 2017-2019 fiscal biennium.
[ 2015 3rd sp.s. c 4 s 975 ; 2014 c 221 s 923 ; 2013 2nd sp.s. c 4 s 1003 ; 2012 2nd sp.s. c 5 s 3 ; 2011 1st sp.s. c 50 s 969 ; 1982 1st ex.s. c 35 s 4 ; 1981 1st ex.s. c 5 s 26 ; 1969 ex.s. c 21 s 12 ; 1961 c 15 s 82.08.160 . Prior: 1955 c 396 s 2 .]
Notes:
*Reviser's note: "This section" means section 923, chapter 221, Laws of 2014.
Effective dates — 2015 3rd sp.s. c 4: See note following RCW 28B.15.069 .
Effective date — 2014 c 221: See note following RCW 28A.710.260 .
Effective dates — 2013 2nd sp.s. c 4: See note following RCW 2.68.020 .
Effective date — 2012 2nd sp.s. c 5: "Sections 1 and 3 through 12 of this act are necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and take effect July 1, 2012." [ 2012 2nd sp.s. c 5 s 14 .]
Effective dates — 2011 1st sp.s. c 50: See note following RCW 15.76.115 .
Severability — Effective dates — 1982 1st ex.s. c 35: See notes following RCW 82.08.020 .
Effective date — 1981 1st ex.s. c 5: See RCW 66.98.100 .
Effective date — 1969 ex.s. c 21: See note following RCW 66.04.010 .
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