Except as provided in RCW
66.24.290(1), moneys in the liquor revolving fund shall be distributed by the board at least once every three months in accordance with RCW
66.08.190,
66.08.200 and
66.08.210. However, the board shall reserve from distribution such amount not exceeding five hundred thousand dollars as may be necessary for the proper administration of this title.
(1) All license fees, penalties, and forfeitures derived under chapter 13, Laws of 1935 from spirits, beer, and wine restaurant; spirits, beer, and wine private club; hotel; spirits, beer, and wine nightclub; spirits, beer, and wine VIP airport lounge; and sports entertainment facility licenses shall every three months be disbursed by the board as follows:
(a) Three hundred thousand dollars per biennium, to the death investigations account for the state toxicology program pursuant to RCW
68.50.107; and
(b) Of the remaining funds:
(i) 6.06 percent to the University of Washington and 4.04 percent to Washington State University for alcoholism and drug abuse research and for the dissemination of such research; and
(ii) 89.9 percent to the general fund to be used by the health care authority solely to carry out the purposes of RCW
71.24.535;
(2) The first fifty-five dollars per license fee provided in RCW
66.24.320 and
66.24.330 up to a maximum of one hundred fifty thousand dollars annually shall be disbursed every three months by the board to the general fund to be used for juvenile alcohol and drug prevention programs for kindergarten through third grade to be administered by the superintendent of public instruction;
(3) Twenty percent of the remaining total amount derived from license fees pursuant to RCW
66.24.320,
66.24.330,
66.24.350, and
66.24.360, shall be transferred to the general fund to be used by the health care authority solely to carry out the purposes of RCW
71.24.535; and
(4) One-fourth cent per liter of the tax imposed by RCW
66.24.210 shall every three months be disbursed by the board to Washington State University solely for wine and wine grape research, extension programs related to wine and wine grape research, and resident instruction in both wine grape production and the processing aspects of the wine industry in accordance with RCW
28B.30.068. The director of financial management shall prescribe suitable accounting procedures to ensure that the funds transferred to the general fund to be used by the department of social and health services and appropriated are separately accounted for.