Chapter 82.24 RCW



82.24.020Tax imposedAbsorption of taxPossession definedExempt tribal members.
82.24.026Additional tax imposedWhere deposited.
82.24.029Tax preferencesExpiration dates.
82.24.035Circumstances when no stamp may be affixedViolation of consumer protection act.
82.24.040Duty of wholesaler.
82.24.050RetailerPossession of unstamped cigarettesAccess to commercial cigarette-making machines.
82.24.060StampsHow affixed.
82.24.080Legislative intentTaxable eventTax liability.
82.24.100Forgery or counterfeiting of stampsPenalty.
82.24.110Other offensesPenalties.
82.24.120ViolationsPenalties and interest.
82.24.130Seizure and forfeiture.
82.24.135Forfeiture procedure.
82.24.145Forfeited propertyRetention, sale, or destructionUse of sale proceeds.
82.24.180Seized property may be returnedPenalty, interest.
82.24.190Search and seizure.
82.24.210Redemption of stamps.
82.24.250Transportation of unstamped cigarettesInvoices and delivery tickets requiredStop and inspect.
82.24.260Selling or disposal of unstamped cigarettesPerson to pay and remit tax or affix stampsLiability.
82.24.280Liability from tax increaseInterest and penalties on unpaid taxAdministration.
82.24.290ExceptionsFederal instrumentalities and purchasers from federal instrumentalities.
82.24.295ExceptionsSales by Indian retailer under cigarette tax contract.
82.24.300ExceptionsPuyallup Tribe of Indians.
82.24.302ExceptionsSales by tribal retailersYakama Nation.
82.24.500Business of cigarette purchase, sale, consignment, distribution, or providing access to cigarette-making machinesLicense requiredPenalty.
82.24.510Wholesaler's and retailer's licensesApplication and issuanceCriminal background check.
82.24.520Wholesaler's licenseFeeDisplay of licenseBond.
82.24.530Retailer's licenseVending machinesCigarette-making machines.
82.24.540Licensee to operate within scope of licensePenalty.
82.24.550EnforcementRulesNoticeHearingReinstatement of licenseAppeal.
82.24.551EnforcementAppointment of officers of liquor control board.
82.24.552EnforcementAdministrationInspection of books and records.
82.24.560Fees and penalties credited to general fund.
82.24.570Counterfeit cigarette offensesPenalties.
82.24.900Construction1961 c 15.


Minors: Chapter 70.155 RCW.
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