Full text of Washington Revised Code of Washington § 82.08.170 — Apportionment and distribution from liquor excise tax fund., with citation guidance and answers to common questions.
§ 82.08.170. Apportionment and distribution from liquor excise tax fund.
(1) Except as provided in subsections (4) and (5) of this section, during the months of January, April, July, and October of each year, the state treasurer must make the transfers required under subsections (2) and (3) of this section from the liquor excise tax fund and then the apportionment and distribution of all remaining moneys in the liquor excise tax fund to the counties, cities, and towns in the following proportions: (a) Twenty percent of the moneys in the liquor excise tax fund must be divided among and distributed to the counties of the state in accordance with the provisions of RCW
66.08.200; and (b) eighty percent of the moneys in the liquor excise tax fund must be divided among and distributed to the cities and towns of the state in accordance with the provisions of RCW
66.08.210.
(2) Each fiscal quarter and prior to making the twenty percent distribution to counties under subsection (1)(a) of this section, the treasurer shall transfer to the liquor revolving fund created in RCW
66.08.170 sufficient moneys to fund the allotments from any legislative appropriations for county research and services as provided under chapter
43.110 RCW.
(3) During the months of January, April, July, and October of each year, the state treasurer must transfer two million five hundred thousand dollars from the liquor excise tax fund to the state general fund.
(4) During calendar year 2012, the October distribution under subsection (1) of this section and the July and October transfers under subsections (2) and (3) of this section must not be made. During calendar year 2013, the January, April, and July distributions under subsection (1) of this section and transfers under subsections (2) and (3) of this section must not be made.
(5) The liquor excise tax fund may be appropriated for the local government fiscal note program in the department of commerce.
Notes
Conflict with federal requirements—Effective date—2021 c 334: See notes following RCW
43.79.555.
Effective date—2020 c 357: See note following RCW
43.79.545.
Effective dates—2015 3rd sp.s. c 4: See note following RCW
28B.15.069.
Effective date—2012 2nd sp.s. c 5: See note following RCW
82.08.160.
Effective date—1997 c 437: See note following RCW
43.110.030.
Source: official Washington text · Last verified 2026-08-27
Frequently Asked Questions About Washington § 82.08.170
What does Revised Code of Washington § 82.08.170 cover?
Section 82.08.170 ("Apportionment and distribution from liquor excise tax fund.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Washington § 82.08.170?
A common citation format is "Revised Code of Washington § 82.08.170" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Washington law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.
How does Washington § 82.08.170 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Washington.
