RCW 82.87.030: Distribution of revenues.

(1) All taxes, interest, and penalties collected under this chapter shall be distributed as follows, except as provided in subsection (3) of this section during the 2025-2027 fiscal biennium:

(a) The first $500,000,000 collected each fiscal year shall be deposited into the education legacy trust account created in RCW 83.100.230; and

(b) Any remainder collected each fiscal year shall be deposited into the common school construction fund.

(2) The amounts specified under subsection (1)(a) of this section shall be adjusted annually as provided under RCW 82.87.150.

(3) During the 2025-2027 fiscal biennium, all taxes, interest, and penalties collected under this chapter shall be deposited into the education legacy trust account.