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Fund Reference Manual

Fund 107 - Liquor Excise Tax Account

Authority: RCW 82.08.160
Admin Agency: Department of Revenue - 1400
Cash Type: 1 - Treasury Fund
SAAM Budget Type: Appropriated (A)
Earnings from Investments are: Credited to the general fund under RCW 43.84.092(4).
Description: Fund credited with 35 percent of tax imposed by RCW 82.08.150 (1) and (2). Funds then allocated to counties, cities and towns in account with RCW 82.08.170.
Sources of Revenue: Liquor Sales Tax, Miscellaneous Revenue
Clientele: Counties, cities and towns
Effective Date: 07/01/1955

ACFR Information

Account Code: 107
Account Title: Liquor Excise Tax Account
Fund Type: BA - Special Revenue Funds
Rollup Fund: BD - Central Admin and Regulatory Fund
Closing GL Code: 9321 - Committed for Other Purposes