RCW 82A.04.050: Distribution of tax revenues.

(1) Taxes collected under this chapter must be deposited in the state general fund to fund the sales and use tax relief in sections 903 through 908, chapter 238, Laws of 2026, the working families' tax credit program, including its expansion in section 901, chapter 238, Laws of 2026, and the business and occupation tax relief in sections 909 through 911, chapter 238, Laws of 2026, and to make public investments in K-12 education, health care, human services, and higher education.

(2) Beginning July 1, 2029, and each July 1st thereafter, the state treasurer must deposit five percent of the revenues collected pursuant to this chapter during the previous fiscal year into the fair start for kids account created in RCW 43.216.772.

(3) All interest and penalties collected under this chapter must be deposited in the state general fund.