Tax imposed—Absorption of tax—Possession defined—Exempt tribal members.
Additional tax imposed—Where deposited.
Tax preferences—Expiration dates.
Circumstances when no stamp may be affixed—Violation of consumer protection act.
Duty of wholesaler.
Retailer—Possession of unstamped cigarettes—Access to commercial cigarette-making machines.
Legislative intent—Taxable event—Tax liability.
Forgery or counterfeiting of stamps—Penalty.
Violations—Penalties and interest.
Seizure and forfeiture.
Forfeited property—Retention, sale, or destruction—Use of sale proceeds.
Seized property may be returned—Penalty, interest.
Search and seizure.
Redemption of stamps.
Transportation of unstamped cigarettes—Invoices and delivery tickets required—Stop and inspect.
Selling or disposal of unstamped cigarettes—Person to pay and remit tax or affix stamps—Liability.
Liability from tax increase—Interest and penalties on unpaid tax—Administration.
Exceptions—Federal instrumentalities and purchasers from federal instrumentalities.
Exceptions—Sales by Indian retailer under cigarette tax contract.
Exceptions—Puyallup Tribe of Indians.
Exceptions—Sales by tribal retailers—Yakama Nation.
Business of cigarette purchase, sale, consignment, distribution, or providing access to cigarette-making machines—License required—Penalty.
Wholesaler's and retailer's licenses—Application and issuance—Criminal background check.
Wholesaler's license—Fee—Display of license—Bond.
Retailer's license—Vending machines—Cigarette-making machines.
Licensee to operate within scope of license—Penalty.
Enforcement—Rules—Notice—Hearing—Reinstatement of license—Appeal.
Enforcement—Appointment of officers of liquor control board.
Enforcement—Administration—Inspection of books and records.
Fees and penalties credited to general fund.
Counterfeit cigarette offenses—Penalties.
Construction—1961 c 15.