Washington Chapter 82.24 RCW: Tax on cigarettes
RCW Sections
- 82.24.010 Definitions.
- 82.24.020 Tax imposed -- Additional taxes for specific purposes -- Absorption of tax -- Possession defined.
- 82.24.026 Additional tax imposed -- Deposit into accounts.
- 82.24.027 Additional tax imposed -- Rate -- Where deposited.
- 82.24.028 Additional tax imposed -- Rate -- Health services account.
- 82.24.030 Stamps.
- 82.24.035 Circumstances when no stamp may be affixed -- Violation of consumer protection act.
- 82.24.040 Duty of wholesaler.
- 82.24.050 Retailer -- Possession of unstamped cigarettes.
- 82.24.060 Stamps -- How affixed.
- 82.24.080 Legislative intent--Taxable event--Tax liability.
- 82.24.090 Records -- Preservation -- Reports.
- 82.24.100 Forgery or counterfeiting of stamps -- Penalty.
- 82.24.110 Other offenses -- Penalties.
- 82.24.120 Violations -- Penalties and interest.
- 82.24.130 Seizure and forfeiture.
- 82.24.135 Forfeiture procedure.
- 82.24.140 Forfeiture procedure -- Seizures -- Notice -- Claimant's bond -- Court proceedings.
- 82.24.145 Forfeited property -- Retention, sale, or destruction -- Use of sale proceeds.
- 82.24.180 Seized property may be returned -- Penalty, interest.
- 82.24.190 Search and seizure.
- 82.24.210 Redemption of stamps.
- 82.24.230 Administration.
- 82.24.235 Rules.
- 82.24.250 Transportation of unstamped cigarettes -- Invoices and delivery tickets required -- Stop and inspect.
- 82.24.260 Selling or disposal of unstamped cigarettes -- Person to pay and remit tax or affix stamps -- Liability.
- 82.24.280 Liability from tax increase -- Interest and penalties on unpaid tax -- Administration.
- 82.24.290 Exceptions -- Federal instrumentalities and purchasers from federal instrumentalities.
- 82.24.295 Exceptions -- Sales by Indian retailer under cigarette tax contract.
- 82.24.300 Exceptions -- Puyallup Tribe of Indians.
- 82.24.500 Business of cigarette purchase, sale, consignment, or distribution -- License required -- Penalty.
- 82.24.510 Wholesaler's and retailer's licenses -- Application and issuance -- Criminal background check.
- 82.24.520 Wholesaler's license -- Fee -- Display of license -- Bond.
- 82.24.530 Retailer's license -- Vending machines.
- 82.24.540 Licensee to operate within scope of license -- Penalty.
- 82.24.550 Enforcement -- Rules -- Notice -- Hearing -- Reinstatement of license -- Appeal.
- 82.24.551 Enforcement -- Appointment of officers of liquor control board.
- 82.24.560 Fees and penalties credited to general fund.
- 82.24.570 Counterfeit cigarette offenses -- Penalties.
- 82.24.900 Construction -- 1961 c 15.
Notes:
| Minors: Chapter 70.155 RCW. |