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