(1) On or before the twenty-fifth day of each month, all taxes collected under RCW
82.08.150 during the preceding month must be remitted to the state department of revenue, to be deposited with the state treasurer. Except as provided in subsections (2), (3), (4), and (5) of this section, upon receipt of such moneys the state treasurer must credit sixty-five percent of the sums collected and remitted under RCW
82.08.150 (1) and (2) and one hundred percent of the sums collected and remitted under RCW
82.08.150 (3) and (4) to the state general fund and thirty-five percent of the sums collected and remitted under RCW
82.08.150 (1) and (2) to a fund which is hereby created to be known as the "liquor excise tax fund."
(2) During the 2012 fiscal year, 66.19 percent of the sums collected and remitted under RCW
82.08.150 (1) and (2) must be deposited in the state general fund and the remainder collected and remitted under RCW
82.08.150 (1) and (2) must be deposited in the liquor excise tax fund.
(3) During fiscal year 2013, all funds collected under RCW
82.08.150 (1), (2), (3), and (4) must be deposited into the state general fund.
(4) During the 2013-2015 fiscal biennium, seventy-seven and one-half percent of the sums collected and remitted under RCW
82.08.150 (1) and (2) must be deposited in the state general fund, and the remainder collected and remitted under RCW
82.08.150 (1) and (2) must be deposited in the liquor excise tax fund. The amendments in *this section are curative, clarifying, and remedial and apply retroactively to July 1, 2013.
(5) During the 2015-2017 fiscal biennium, the liquor excise tax fund may be appropriated for the local government fiscal note program in the department of commerce. It is the intent of the legislature to continue these policies in the 2017-2019 fiscal biennium.