TAX ON CIGARETTES

  1. Law
  2. Revised Code of Washington
  3. Excise Taxes
  4. RCW Dispositions
  5. TAX ON CIGARETTES

Checkout our iOS App for a better way to browser and research.


82.24.025 Additional tax imposed — Rate — Compensation of dealers.
[1979 ex.s. c 59 § 2.]
Repealed by 1987 c 80 § 6.


82.24.027 Additional tax imposed — Rate — Deposited into the general fund.
[2009 c 479 § 68; 2008 c 86 § 303; 1999 c 309 § 925; 1986 c 3 § 12.]
Repealed by 2010 1st sp.s. c 22 § 8, effective May 1, 2010.


82.24.028 Additional tax imposed — Rate — Deposited into the general fund.
[2009 c 479 § 69; 2008 c 86 § 304; 2002 c 2 § 3 (Initiative Measure No. 773, approved November 6, 2001).]
Repealed by 2010 1st sp.s. c 22 § 8, effective May 1, 2010.


82.24.070 Compensation of dealers.
[1987 c 496 § 5; 1987 c 80 § 2; 1971 ex.s. c 299 § 14; 1965 ex.s. c 173 § 24; 1961 ex.s. c 24 § 4; 1961 c 15 § 82.24.070. Prior: 1959 c 270 § 7; prior: 1953 c 240 § 2; 1949 c 228 § 13, part; 1943 c 156 § 11, part; 1941 c 178 § 13, part; 1939 c 225 § 23, part; 1935 c 180 § 82, part; Rem. Supp. 1949 § 8370-82, part.]
Repealed by 2001 c 235 § 7, effective July 1, 2002.


82.24.140 Forfeiture procedure — Seizures — Notice — Claimant's bond — Court proceedings.
[1975 1st ex.s. c 278 § 65; 1961 c 15 § 82.24.140. Prior: 1939 c 225 § 26; 1935 c 180 § 89; RRS § 8370-89. Formerly RCW 82.24.140, 82.24.150, 82.24.160, 82.24.170, and 82.24.200.]
Repealed by 1987 c 496 § 6. Later enactment, see RCW 82.24.135.

Notes:
Reviser's note: RCW 82.24.140 was amended by 1987 c 202 § 243 without reference to its repeal by 1987 c 496 § 6. It has been decodified for publication purposes under RCW 1.12.025.


82.24.150 Notice of seizure — Contents.
[1939 c 225 § 26, part; 1935 c 180 § 89, part; RRS § 8370-89, part.]
Now codified as originally enacted as part of RCW 82.24.140.


82.24.160 Forfeiture procedure.
[1939 c 225 § 26, part; 1935 c 180 § 89, part; RRS § 8370-89, part.]
Now codified as originally enacted as part of RCW 82.24.140.


82.24.170 Small lot seizures may be advertised together.
[1939 c 225 § 26, part; 1935 c 180 § 89, part; RRS § 8370-89, part.]
Now codified as originally enacted as part of RCW 82.24.140.


82.24.200 Disposition of proceeds of sales.
[1939 c 225 § 26, part; 1935 c 180 § 89, part; RRS § 8370-89, part.]
Now codified as originally enacted as part of RCW 82.24.140.


82.24.220 Vending machines — Certificates.
[1977 ex.s. c 319 § 8; 1975 1st ex.s. c 278 § 69; 1961 c 15 § 82.24.220. Prior: 1941 c 178 § 18; 1935 c 180 § 93; Rem. Supp. 1941 § 8370-93.]
Repealed by 1982 c 182 § 45.


82.24.235 Rules.
[1995 c 278 § 15.]
Repealed by 2015 c 86 § 101.


82.24.240 Additional cigarette tax — Deposit of revenues in general fund.

Cross-reference section, decodified June 1987.


82.24.270 Cigarettes given away — Stamp not required — Payment of tax — Interest — Payment of amount less than due — Penalties — Administration.
[1996 c 149 § 9; 1995 c 278 § 12.]
Repealed by 2006 c 14 § 8.

Notes:
Reviser's note: In an order on motion for reconsideration and request for stay pending appeal dated September 25, 2006, the United States District Court for the Western District ruled that chapter 14, Laws of 2006 is preempted by the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. Sec. 1334(b) only in application of the law to cigarette sampling. (Case No. C06-5223, W.D. Wash. 2006.)



Download our app to see the most-to-date content.