Chapter 82.24 RCW



HTMLPDF 82.24.010Definitions.
HTMLPDF 82.24.020Tax imposedAbsorption of taxPossession definedExempt tribal members.
HTMLPDF 82.24.026Additional tax imposedWhere deposited.
HTMLPDF 82.24.029Tax preferencesExpiration dates.
HTMLPDF 82.24.030Stamps.
HTMLPDF 82.24.035Circumstances when no stamp may be affixedViolation of consumer protection act.
HTMLPDF 82.24.040Duty of wholesaler.
HTMLPDF 82.24.050RetailerPossession of unstamped cigarettesAccess to commercial cigarette-making machines.
HTMLPDF 82.24.060StampsHow affixed.
HTMLPDF 82.24.080Legislative intentTaxable eventTax liability.
HTMLPDF 82.24.090RecordsPreservationReports.
HTMLPDF 82.24.100Forgery or counterfeiting of stampsPenalty.
HTMLPDF 82.24.110Other offensesPenalties.
HTMLPDF 82.24.120ViolationsPenalties and interest.
HTMLPDF 82.24.130Seizure and forfeiture.
HTMLPDF 82.24.135Forfeiture procedure.
HTMLPDF 82.24.145Forfeited propertyRetention, sale, or destructionUse of sale proceeds.
HTMLPDF 82.24.180Seized property may be returnedPenalty, interest.
HTMLPDF 82.24.190Search and seizure.
HTMLPDF 82.24.210Redemption of stamps.
HTMLPDF 82.24.230Administration.
HTMLPDF 82.24.250Transportation of unstamped cigarettesInvoices and delivery tickets requiredStop and inspect.
HTMLPDF 82.24.260Selling or disposal of unstamped cigarettesPerson to pay and remit tax or affix stampsLiability.
HTMLPDF 82.24.280Liability from tax increaseInterest and penalties on unpaid taxAdministration.
HTMLPDF 82.24.290ExceptionsFederal instrumentalities and purchasers from federal instrumentalities.
HTMLPDF 82.24.295ExceptionsSales by Indian retailer under cigarette tax contract.
HTMLPDF 82.24.300ExceptionsPuyallup Tribe of Indians.
HTMLPDF 82.24.302ExceptionsSales by tribal retailersYakama Nation.
HTMLPDF 82.24.500Business of cigarette purchase, sale, consignment, distribution, or providing access to cigarette-making machinesLicense requiredPenalty.
HTMLPDF 82.24.510Wholesaler's and retailer's licensesApplication and issuanceCriminal background check.
HTMLPDF 82.24.520Wholesaler's licenseFeeDisplay of licenseBond.
HTMLPDF 82.24.530Retailer's licenseVending machinesCigarette-making machines.
HTMLPDF 82.24.540Licensee to operate within scope of licensePenalty.
HTMLPDF 82.24.550EnforcementRulesNoticeHearingReinstatement of licenseAppeal.
HTMLPDF 82.24.551EnforcementAppointment of officers of liquor and cannabis board.
HTMLPDF 82.24.552EnforcementAdministrationInspection of books and records.
HTMLPDF 82.24.560Fees and penalties credited to general fund.
HTMLPDF 82.24.570Counterfeit cigarette offensesPenalties.
HTMLPDF 82.24.900Construction1961 c 15.


Minors: Chapter 70.155 RCW.