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Chapter

TAX ON CIGARETTES

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