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Chapter 82.24 RCW


RCW Sections

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

Minors: Chapter 70.155 RCW.