Print

Chapter 82.24 RCW

TAX ON CIGARETTES

Sections

HTMLPDF 82.24.010Definitions.
HTMLPDF 82.24.020Tax imposed—Absorption of tax—Possession defined—Exempt tribal members.
HTMLPDF 82.24.026Additional tax imposed—Where deposited.
HTMLPDF 82.24.029Tax preferences—Expiration dates.
HTMLPDF 82.24.030Stamps.
HTMLPDF 82.24.035Circumstances when no stamp may be affixed—Violation of consumer protection act.
HTMLPDF 82.24.040Duty of wholesaler.
HTMLPDF 82.24.050Retailer—Possession of unstamped cigarettes—Access to commercial cigarette-making machines.
HTMLPDF 82.24.060Stamps—How affixed.
HTMLPDF 82.24.080Legislative intent—Taxable event—Tax liability.
HTMLPDF 82.24.090Records—Preservation—Reports.
HTMLPDF 82.24.100Forgery or counterfeiting of stamps—Penalty.
HTMLPDF 82.24.110Other offenses—Penalties.
HTMLPDF 82.24.120Violations—Penalties and interest.
HTMLPDF 82.24.130Seizure and forfeiture.
HTMLPDF 82.24.135Forfeiture procedure.
HTMLPDF 82.24.145Forfeited property—Retention, sale, or destruction—Use of sale proceeds.
HTMLPDF 82.24.180Seized property may be returned—Penalty, interest.
HTMLPDF 82.24.190Search and seizure.
HTMLPDF 82.24.210Redemption of stamps.
HTMLPDF 82.24.230Administration.
HTMLPDF 82.24.250Transportation of unstamped cigarettes—Invoices and delivery tickets required—Stop and inspect.
HTMLPDF 82.24.260Selling or disposal of unstamped cigarettes—Person to pay and remit tax or affix stamps—Liability.
HTMLPDF 82.24.280Liability from tax increase—Interest and penalties on unpaid tax—Administration.
HTMLPDF 82.24.290Exceptions—Federal instrumentalities and purchasers from federal instrumentalities.
HTMLPDF 82.24.295Exceptions—Sales by Indian retailer under cigarette tax contract.
HTMLPDF 82.24.300Exceptions—Puyallup Tribe of Indians.
HTMLPDF 82.24.302Exceptions—Sales by tribal retailers—Yakama Nation.
HTMLPDF 82.24.500Business of cigarette purchase, sale, consignment, distribution, or providing access to cigarette-making machines—License required—Penalty.
HTMLPDF 82.24.510Wholesaler's and retailer's licenses—Application and issuance—Criminal background check.
HTMLPDF 82.24.520Wholesaler's license—Fee—Display of license—Bond.
HTMLPDF 82.24.530Retailer's license—Vending machines—Cigarette-making machines.
HTMLPDF 82.24.540Licensee to operate within scope of license—Penalty.
HTMLPDF 82.24.550Enforcement—Rules—Notice—Hearing—Reinstatement of license—Appeal.
HTMLPDF 82.24.551Enforcement—Appointment of officers of liquor and cannabis board.
HTMLPDF 82.24.552Enforcement—Administration—Inspection of books and records.
HTMLPDF 82.24.560Fees and penalties credited to general fund.
HTMLPDF 82.24.570Counterfeit cigarette offenses—Penalties.
HTMLPDF 82.24.900Construction—1961 c 15.

NOTES:

Minors: Chapter 70.155 RCW.