(1) All taxes, interest, and penalties collected under this chapter shall be distributed as follows:

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Terms Used In Washington Code 82.87.030

  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Legacy: A gift of property made by will.
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.
  • Trust account: A general term that covers all types of accounts in a trust department, such as estates, guardianships, and agencies. Source: OCC
(a) The first $500,000,000 collected each fiscal year shall be deposited into the education legacy trust account created in RCW 83.100.230; and
(b) Any remainder collected each fiscal year shall be deposited into the common school construction account [fund].
(2) The amounts specified under subsection (1)(a) of this section shall be adjusted annually as provided under RCW 82.87.150.

NOTES:

Automatic expiration date and tax preference performance statement exemption2021 c 196: See note following RCW 82.87.010.