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Chapter 82.24 RCW


Tax imposedAbsorption of taxPossession definedExempt tribal members.
Additional tax imposedWhere deposited.
Tax preferencesExpiration dates.
Circumstances when no stamp may be affixedViolation of consumer protection act.
Duty of wholesaler.
RetailerPossession of unstamped cigarettesAccess to commercial cigarette-making machines.
StampsHow affixed.
Legislative intentTaxable eventTax liability.
Forgery or counterfeiting of stampsPenalty.
Other offensesPenalties.
ViolationsPenalties and interest.
Seizure and forfeiture.
Forfeiture procedure.
Forfeited propertyRetention, sale, or destructionUse of sale proceeds.
Seized property may be returnedPenalty, interest.
Search and seizure.
Redemption of stamps.
Transportation of unstamped cigarettesInvoices and delivery tickets requiredStop and inspect.
Selling or disposal of unstamped cigarettesPerson to pay and remit tax or affix stampsLiability.
Liability from tax increaseInterest and penalties on unpaid taxAdministration.
ExceptionsFederal instrumentalities and purchasers from federal instrumentalities.
ExceptionsSales by Indian retailer under cigarette tax contract.
ExceptionsPuyallup Tribe of Indians.
ExceptionsSales by tribal retailersYakama Nation.
Business of cigarette purchase, sale, consignment, distribution, or providing access to cigarette-making machinesLicense requiredPenalty.
Wholesaler's and retailer's licensesApplication and issuanceCriminal background check.
Wholesaler's licenseFeeDisplay of licenseBond.
Retailer's licenseVending machinesCigarette-making machines.
Licensee to operate within scope of licensePenalty.
EnforcementRulesNoticeHearingReinstatement of licenseAppeal.
EnforcementAppointment of officers of liquor control board.
EnforcementAdministrationInspection of books and records.
Fees and penalties credited to general fund.
Counterfeit cigarette offensesPenalties.
Construction1961 c 15.
Minors: Chapter 70.155 RCW.