AN ACT Relating to the distribution and use of aircraft excise taxes; amending RCW 82.48.080 and 82.42.090; providing an effective date; and declaring an emergency.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1.  RCW 82.48.080 and 1995 c 170 s 2 are each amended to read as follows:

The secretary ((shall))must regularly pay to the state treasurer the excise taxes collected under this chapter, which ((shall))must be credited by the state treasurer ((as follows: Ninety percent to the general fund and ten percent)) to the aeronautics account ((in the transportation fund)) for state grants to airports and the administrative expenses associated with grant execution and the collection of excise taxes under this chapter.

Sec. 2.  RCW 82.42.090 and 2013 c 225 s 305 are each amended to read as follows:

All taxes, interest, and penalties collected under this chapter must be deposited into the aeronautics account hereby created in the state treasury. All taxes, interest, and penalties collected from the consumer or user of aircraft fuel from either the use tax imposed by RCW 82.12.020 or the retail sales tax imposed by RCW 82.08.020 must be deposited into the state general fund.

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