Washington § 82.32.870 - Vapor products tax deposits.

Full text of Washington Revised Code of Washington § 82.32.870 — Vapor products tax deposits., with citation guidance and answers to common questions.

§ 82.32.870. Vapor products tax deposits.

(1) By October 15, 2020, and by each October 15th thereafter, the department must estimate any increase in state general fund revenue collections for the immediately preceding fiscal year resulting from the taxes imposed in chapter 445, Laws of 2019. The department must promptly notify the state treasurer of these estimated amounts.
(2) Beginning November 1, 2020, and by each November 1st thereafter, the state treasurer must transfer from the general fund the estimated amount determined by the department under subsection (1) of this section for the immediately preceding fiscal year as follows:
(a) Fifty percent into the Andy Hill cancer research endowment fund match transfer account created in RCW 43.348.080; and
(b) Fifty percent into the foundational public health services account created in RCW 82.25.015.
(3) The department may not make any adjustments to an estimate under subsection (1) of this section after the state treasurer makes the corresponding distribution under subsection (2) of this section based on the department's estimate.
[ 2019 c 445 s 401.]

Notes

Conflict with federal requirements—Effective date—2019 c 445: See RCW 82.25.900 and 82.25.901.
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 82.32.870

What does Revised Code of Washington § 82.32.870 cover?

Section 82.32.870 ("Vapor products tax deposits.") 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 § 82.32.870?

A common citation format is "Revised Code of Washington § 82.32.870" (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 § 82.32.870 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.

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