Effective Date of Rule: Thirty-one days after filing.
Purpose: WAC 458-20-186 explains the tax liabilities of persons engaged in business as retailers or distributors of cigarettes. The department amended this rule to recognize HB 2542 (chapter 226, Laws of 2008); which amends the quantity which is unlawful to possess or transport from six thousand unstamped cigarettes to ten thousand unstamped cigarettes, and SHB 1435 (chapter 154, Laws of 2009); which provides for the Washington state liquor control board authority to issue and enforce the licensing requirements under RCW 82.24.510 and 82.24.550.
This rule action does not include changes from the recently concluded 2010 legislative session, to be incorporated into the rule in a future rule making.
Citation of Existing Rules Affected by this Order: Amending WAC 458-20-186 Tax on cigarettes.
Statutory Authority for Adoption: RCW 82.32.300 and 82.01.060(2).
Adopted under notice filed as WSR 10-05-113 on February 17, 2010.
Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 1, Repealed 0.
Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 1, Repealed 0.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.
Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.
Date Adopted: April 26, 2010.
Alan R. Lynn
AMENDATORY SECTION(Amending WSR 07-04-119, filed 2/7/07, effective 3/10/07)
WAC 458-20-186 Tax on cigarettes. (1) Introduction. This rule addresses those taxes ((
and licensing)) activities
that apply exclusively to cigarettes as defined by RCW 82.24.010. See WAC 458-20-185 for tax liabilities (( and
registration requirements)) associated with tobacco products
other than cigarettes. The tax on cigarettes is in addition
to all other taxes owed. For example, retailers and
wholesalers are liable for business and occupation tax on
their retailing or wholesaling activities, and must collect
and remit sales tax on retail sales of cigarettes. Consumers
pay the cigarette tax in addition to sales or use tax on
purchases of cigarettes for consumption within this state. (Wholesalers not licensed in the state of Washington who are
making sales of cigarettes to Indians in accordance with a
cigarette tax contract authorized by RCW 43.06.455 must comply
with the specific terms of their individual contracts. See
also WAC 458-20-192 regarding sales in Indian country.)
(2) Licensing requirements and responsibilities. The Washington state liquor control board assumed the licensing responsibilities for cigarettes on July 1, 2009. Please see chapters 314-33 and 314-34 WAC.
(3) Organization of rule. The information provided in
this rule is divided into ((
seven)) six parts:
(a) Part I explains the tax liabilities of persons who sell, use, consume, handle, possess, or distribute cigarettes in this state.
Part II explains the licensing requirements and
responsibilities for persons making wholesale or retail sales
of cigarettes in this state.
(c))) Part ((
III)) II explains the stamping requirements
and how the cigarette tax rates are calculated.
(d))) (c) Part (( IV)) III describes the exemptions from
the tax and the procedures that must be followed to qualify
(e))) (d) Part (( V)) IV explains the requirements and
responsibilities for persons transporting cigarettes in
(f))) (e) Part (( VI)) V explains the requirements and
responsibilities for persons engaged in making delivery sales
of cigarettes into this state.
(g))) (f) Part (( VII)) VI explains the enforcement and
administration of the cigarette tax.
(a) Possession. For the purpose of this rule, a "possessor" of cigarettes is anyone who personally or through an agent, employee, or designee, has possession of cigarettes in this state.
(b) Payment. Payment of the cigarette tax is made
through the purchase of stamps from banks authorized by the
department of revenue (department) to sell the stamps. Only
licensed wholesalers may purchase or obtain cigarette stamps.
Except as specifically provided in Part ((
IV)) III of this
rule, it is unlawful for any person other than a licensed
wholesaler to possess unstamped cigarettes in this state. However, as explained in subsection (102)(b) of this rule,
certain consumers may possess unstamped cigarettes for
personal consumption if they pay the tax as provided in this
(c) Imposition of tax. Ordinarily, the tax obligation is imposed on and collected from the first possessor of unstamped cigarettes. However, failure of an exempt entity with an obligation to collect and remit the tax does not relieve a subsequent nonexempt possessor of unstamped cigarettes from liability for the tax.
(d) Promotions. Cigarettes given away for advertising or
any other purpose are taxed in the same manner as if they were
sold, used, consumed, handled, possessed, or distributed in
this state, but are not required to have the stamp affixed.
Instead, the manufacturer of the cigarettes must pay the tax
on a monthly return filed with the department. See subsection
(702))) (602) of this rule.
(102) Possession of cigarettes in Washington state.
(a) Every person who is (i) in possession of unstamped cigarettes in this state, and (ii) is not specifically exempt by law, is liable for payment of the cigarette tax as provided in chapter 82.24 RCW and this rule.
(b) Consumers who buy unstamped cigarettes or who
purchase cigarettes from sources other than licensed retailers
in this state must pay the cigarette tax as provided in
(702))) (602) of this rule when they first bring
the cigarettes into this state or first possess them in this
state. This requirement includes, but is not limited to,
delivery sales as described in Part VI of this rule.
(c) Cigarettes purchased from Indian retailers. Special rules apply to cigarettes purchased from Indian retailers.
(i) Indians purchasing cigarettes in Indian country are exempt from the state cigarette tax; however, these sales must comply with WAC 458-20-192. Other consumers may purchase cigarettes for their personal consumption from "qualified Indian retailers" without incurring liability for state cigarette tax. A "qualified Indian retailer" is one who is subject to the terms of a valid cigarette tax contract with the state pursuant to RCW 43.06.455.
(ii) Consumers who purchase cigarettes from Indian
retailers who are not subject to a cigarette tax contract with
the state must comply with the reporting requirements and
remit the cigarette tax as explained in subsection ((
(602) of this rule. These consumers are also liable for the
use tax on their purchases. See WAC 458-20-178.
(iii) It is the duty of the consumer in each instance to ascertain his or her responsibilities with respect to such purchases.
(d) Cigarettes purchased on military reservations.
Active duty or retired military personnel, and their
dependants, may purchase cigarettes for their own consumption
on military reservations without paying the state tax (see
IV)) III). However, such persons are not permitted to
give or resell those cigarettes to others.
(e) Counterfeit cigarettes. It is unlawful for any person to manufacture, sell, or possess counterfeit cigarettes. A cigarette is counterfeit if (i) it or its packaging bears any logo or marking used by a manufacturer to identify its own cigarettes, and (ii) the cigarette was not manufactured by the owner of that logo or trademark or by any authorized licensee of the manufacturer. RCW 82.24.570.
(f) Possession of unstamped and untaxed cigarettes, and
possession of counterfeit cigarettes, are criminal offenses in
this state. See Part ((
(202) Definitions. For the purposes of this rule, the following definitions apply:
(a) "Place of business" means any location where business is transacted with, or sales are made to, customers. The term includes, but is not limited to, any vehicle, truck, vessel, or the like at which sales are made.
(b) "Retailer" means every person, other than a wholesaler, who purchases, sells, offers for sale, or distributes cigarettes, regardless of quantity or amount, or the number of sales, and all persons operating under a retailer's registration certificate.
(c) "Retail selling price" means the ordinary, customary, or usual price paid by the consumer for each package of cigarettes, less the tax levied by the state.
(d) "Sample" and "sampling" have the same meaning as in RCW 70.155.010.
(e) "Wholesaler" means every person who purchases, sells, or distributes cigarettes, as defined in chapter 82.24 RCW, to retailers for the purpose of resale only.
(203) Wholesale license. Prior to the sale or distribution of cigarettes at wholesale, each wholesaler must first obtain a wholesale cigarette license from the department of licensing.
(a) Background check. Each wholesaler must undergo a criminal background check before a license will be issued. RCW 82.24.510. The background check must be completed to the satisfaction of the liquor control board and the department. Failure to provide information sufficient to complete the background check may, in the department's discretion, result in denial of the license.
(b) Application. Application for license or renewal of license is made on forms supplied by the department of licensing and must be accompanied by the annual license fee as provided in chapter 82.24 RCW. A wholesale cigarette license is valid for one year from the date it is issued.
(c) Multiple locations. If the wholesaler sells, or intends to sell, cigarettes at more than one place of business, whether temporary or permanent, a separate license with a license fee as provided in chapter 82.24 RCW is required for each additional place of business. Each license must be exhibited in the place of business for which it is issued.
(d) Bond required. Each licensed wholesaler must file a bond with the department in an amount determined by the department, but not less than $5,000.00. The bond must be executed by the wholesaler as principal, and by a corporation approved by the department of licensing and authorized to engage in business as a surety company in this state, as surety. The bond must run concurrently with the wholesaler's license.
(204) Duties and responsibilities of licensed wholesalers.
(a) Stamps. Only licensed wholesalers may purchase or obtain cigarette stamps. Wholesalers are prohibited by law from selling or providing stamps to any other wholesaler or person.
(b) Numbering. Each roll of stamps, or group of sheets, has a separate serial number. The department keeps records of which wholesaler purchases each roll or group of sheets. Wholesalers are prohibited from possessing stamps other than those specifically issued to them.
(c) Sales restricted. Wholesalers selling cigarettes in this state may sell cigarettes only to Washington retailers who have a current retail cigarette license, to other licensed wholesalers, or to Indian tribal entities authorized to possess cigarettes that are not taxed by the state.
(d) Unstamped cigarettes. Except as explained in Part IV of this rule, no person other than a licensed wholesaler may possess unstamped cigarettes in this state. (For the purpose of this rule, the term "unstamped cigarette" means any cigarette that does not bear a Washington state cigarette stamp as described in Part III of this rule.) Licensed wholesalers may possess unstamped cigarettes in this state only in the following circumstances:
(i) Licensed wholesalers may possess unstamped cigarettes for up to 72 hours after receipt; however, the cigarettes must be stamped on or before sale or transfer to any other party other than another licensed wholesaler. Licensed wholesalers may possess unstamped cigarettes for more than 72 hours after receipt if they receive prior written permission from the department to do so.
(ii) Licensed wholesalers who have furnished a surety bond in an amount determined by the department may set aside, without stamping, that portion of their stock reasonably necessary for conducting sales to persons outside this state or to instrumentalities of the federal government. All unstamped stock must be kept separate and apart from stamped stock.
(e) Transfers. Wholesalers in possession of unstamped cigarettes under subsection (204)(d) of this rule that are transferred by the wholesaler to another facility within this state must be transferred in compliance with RCW 82.24.250.
(205) Retail license. Prior to the retail sale or distribution of cigarettes, each retailer must first be issued a retail cigarette license from the department of licensing. A license is required for each location at which cigarettes are sold at retail. Each license must be exhibited at the place of business for which it is issued.
(a) Application. Applications for license or renewal of license are made on forms supplied by the department of licensing and must be accompanied by the annual license fee as provided in chapter 82.24 RCW. A retail cigarette license is valid for one year from the date it is issued.
(b) Vending machines. Retailers operating cigarette vending machines are required to pay an additional annual fee as set forth in chapter 82.24 RCW for each vending machine.
(206) Duties and responsibilities of retailers.
(a) No retailer in this state may possess unstamped cigarettes unless he or she is also a licensed wholesaler.
(b) Retailers may obtain cigarettes only from cigarette wholesalers licensed by this state.
(207) Additional requirements for manufacturers, wholesalers, retailers, and samplers. Persons making wholesale or retail sales or engaged in the business of sampling of cigarettes in this state must comply with all the provisions of chapters 70.155 and 70.158 RCW. All cigarettes sold, delivered, or attempted to be delivered, in violation of RCW 70.155.105 are subject to seizure and forfeiture. RCW 82.24.130.
(208) Suspension or revocation of wholesale or retail cigarette licenses.
(a) The department has full power and authority to revoke or suspend the license of any wholesale or retail cigarette dealer in the state upon sufficient showing that the license holder has violated the provisions of chapter 82.24 RCW or this rule. See RCW 82.24.550 and WAC 458-20-10001 for information on the procedures pertaining to suspension or revocation of cigarette licenses.
(b) Any person possessing both a cigarette license and a tobacco products license is subject to suspension and revocation of both licenses for violation of either chapter 82.24 or 82.26 RCW. For example, if a person has both a cigarette license and a tobacco license, revocation of the cigarette license will also result in revocation of the tobacco license.
(c) A person whose license has been suspended or revoked must not sell or permit the sale of cigarettes or tobacco products on premises occupied or controlled by that person during the period of the suspension or revocation.
(d) For the purposes of this rule, "tobacco products" has the same meaning as in RCW 82.26.010.
(e) Any person whose license has been revoked must wait one year following the date of revocation before requesting a hearing for reinstatement. Reinstatement hearings are held pursuant to WAC 458-20-10001.))
(a) Stamps indicating payment of the cigarette tax must
be affixed prior to any sale, use, consumption, handling,
possession, or distribution of all cigarettes other than those
specifically exempted as explained in Part ((
IV)) III of this
rule. The stamp must be applied to the smallest container or
package, unless the department, in its sole discretion,
determines that it is impractical to do so. Stamps must be of
the type authorized by the department and affixed in such a
manner that they cannot be removed from the package or
container without being mutilated or destroyed.
(b) Licensed wholesalers may purchase state-approved
cigarette stamps from authorized banks. Payment for stamps
must be made at the time of purchase unless the wholesaler has
prior approval of the department to defer payment and
furnishes a surety bond equal to the proposed monthly credit
limit. Payments under a deferred plan are due within thirty
days following purchase. Licensed wholesalers are compensated
for affixing the stamps at the rate of $6.00 per thousand
stamps affixed ("stamping allowance"). ((
allowance is subject to business and occupation tax under the
service and other business activities classification.)
(302))) (202) Rates.
(a) The Washington state cigarette tax is imposed on a per cigarette basis. The rate of the tax is a combination of statutory rates found in RCW 82.24.020, 82.24.027, and 82.24.028.
(b) When the rate of tax increases, the first person who sells, uses, consumes, handles, possesses, or distributes previously taxed cigarettes after the rate increase is liable for the additional tax.
(303))) (203) Refunds. Any person may request a refund
of the face value of the stamps when the tax is not applicable
and the stamps are returned to the department. Documentation
supporting the claim must be provided at the time the claim
for refund is made.
(a) Refunds for stamped untaxed cigarettes sold to Indian tribal members or tribal entities in the full value of the stamps affixed will be approved by an agent of the department.
(b) Refunds for stamped cigarettes will not include the stamping allowance if the stamps are:
(i) Damaged, or unfit for sale, and as a result are destroyed or returned to the manufacturer or distributor; or
(ii) Improperly or partially affixed through burns, jams, double stamps, stamped on carton flaps, or improperly removed from the stamp roll.
(c) The claim for refund must be filed on a form provided by the department. An affidavit or a certificate from the manufacturer for stamped cigarettes returned to the manufacturer for destruction or by an agent of the department verifying the voiding of stamps and authorizing the refund must accompany the claim for refund.
(402))) (302) Government sales. The cigarette tax does
not apply to the sale of cigarettes to:
(a) The United States Army, Navy, Air Force, Marine Corps, or Coast Guard exchanges and commissaries and Navy or Coast Guard ships' stores;
(b) The United States Veteran's Administration; or
(c) Any person authorized to purchase from the federal instrumentalities named in (a) or (b) above, if the cigarettes are purchased from the instrumentality for personal consumption.
(403))) (303) Sales in Indian country.
(a) The definitions of "Indian," "Indian country," and "Indian tribe," in WAC 458-20-192 apply to this rule. "Cigarette contract" means an agreement under RCW 43.06.450 through 43.06.460.
(b) The cigarette tax does not apply to cigarettes taxed by an Indian tribe in accordance with a cigarette contract under RCW 43.06.450 through 43.06.460.
(c) The cigarette tax does not apply to cigarettes sold to an Indian in Indian country for personal consumption; however, those sales must comply with the allocation provisions of WAC 458-20-192. Sales made by an Indian cigarette outlet to nontribal members are subject to the tax, except as provided in (b) above.
(d) See WAC 458-20-192 for information on making wholesale sales of cigarettes to Indians and Indian tribes.
(404))) (304) Interstate commerce. The cigarette tax
does not apply to cigarettes sold to persons licensed as
cigarette distributors in other states when, as a condition of
the sale, the seller either delivers the cigarettes to the
buyer at a point outside this state, or delivers the same to a
common carrier with the shipment consigned by the seller to
the buyer at a location outside this state. Any person
engaged in making sales to licensed distributors in other
states or making export sales or in making sales to the
federal government must furnish a surety bond in a sum equal
to twice the amount of tax that would be affixed to the
cigarettes that are set aside for the conduct of such business
without affixing cigarette stamps. The unstamped stock must
be kept separate and apart from any stamped stock.
(502))) (402) Notice required. Persons other than
licensed wholesalers intending to transport unstamped
cigarettes in this state must first give notice to the liquor
control board of their intent to do so.
(503))) (403) Transportation of unstamped cigarettes.
All persons transporting unstamped cigarettes must have in
their actual possession invoices or delivery tickets for such
cigarettes. The invoices or delivery tickets must show the
true name and address of the consignor or seller, the true
name and address of the consignee or purchaser, and the
quantity and brands of the cigarettes transported. It is the
duty of the person responsible for the delivery or transport
of the cigarettes to ensure that all drivers, agents, or
employees have the delivery tickets or invoices in their
actual possession for all such shipments.
(504))) (404) Consignment. If the cigarettes
transported pursuant to subsection (( (501), (502),)) (401),
(402), or (( (503))) (403) of this rule are consigned to or
purchased by any person in this state, that purchaser or
consignee must be a person who is authorized by chapter 82.24 RCW to possess unstamped cigarettes in this state.
(505))) (405) Out-of-state shipments. Licensed
wholesalers shipping cigarettes to a point outside Washington
or to a federal instrumentality must, at the time of shipping
or delivery, report the transaction to the department. The
report must show both (a) complete details of the sale or
delivery, and (b) whether stamps have been affixed to the
The report may be made either by submitting a duplicate
invoice or by completing a form provided by the department,
and must be filed with the department as set forth in
(702))) (602) of this rule.
(506))) (406) Compliance required. No person may
possess or transport cigarettes in this state unless the
cigarettes have been properly stamped or that person has fully
complied with the requirements of RCW 82.24.250 and this rule.
Failure to comply with the requirements of RCW 82.24.250 is a
criminal act. Cigarettes in the possession of persons who
have failed to comply are deemed contraband and are subject to
seizure and forfeiture under RCW 82.24.130.
(a) "Delivery sale" means any sale of cigarettes to a consumer in the state where either: (i) The purchaser submits an order for a sale by means of a telephonic or other method of voice transmission, mail delivery, any other delivery service, or the internet or other online service; or (ii) the cigarettes are delivered by use of mail delivery or any other delivery service. A sale of cigarettes made in this manner is a delivery sale regardless of whether the seller is located within or outside the state. (For example, "Royal Tax-free Smokes," located in the state of Vermont, offers sales via the internet and a toll-free telephone number, and ships its products to consumers in this state. These transactions are delivery sales.) A sale of cigarettes not for personal consumption to a person who is a wholesaler licensed under chapter 82.24 RCW or a retailer licensed under chapter 82.24 RCW is not a delivery sale.
(b) "Delivery service" means any private carrier engaged in the commercial delivery of letters, packages, or other containers, that requires the recipient of that letter, package, or container to sign to accept delivery.
(602))) (502) Tax liability. Cigarettes delivered in
this state pursuant to a delivery sale are subject to tax as
provided in Part I of this rule. Persons making delivery
sales in this state are required to provide prospective
consumers with notice that the sales are subject to tax
pursuant to chapters 82.24 and 82.12 RCW, with an explanation
of how the tax has been or is to be paid with respect to such
(603))) (503) Additional requirements. Persons making
delivery sales of cigarettes in this state must comply with
all the provisions of chapter 70.155 RCW. All cigarettes
sold, delivered, or attempted to be delivered, in violation of
RCW 70.155.105 are subject to seizure and forfeiture. RCW 82.24.130.
(702))) (602) Reports and returns. The department may
require any person dealing with cigarettes in this state to
complete and return forms, as furnished by the department,
setting forth sales, inventory, and other data required by the
department to maintain control over trade in cigarettes.
(a) Manufacturers and wholesalers selling stamped, unstamped, or untaxed cigarettes must submit a complete record of sales of cigarettes in this state monthly. This report is due no later than the fifteenth day of the calendar month and must include all transactions occurring in the previous month.
(b) Persons making sales of tax-exempt cigarettes to Indian tribes or Indian retailers pursuant to WAC 458-20-192 (9)(a) must transmit a copy of the invoice for each such sale to the special programs division of the department prior to shipment.
(c) Wholesalers selling stamped cigarettes manufactured by nonparticipating manufacturers as defined in WAC 458-20-264 must report all such sales to the special programs division no later than the twenty-fifth day of the calendar month and must include all transactions occurring in the previous month.
(d) Persons making sales of cigarettes into this state to other than a licensed wholesaler or retailer must file a report as required under Title 15, Chapter 10A, section 376 of the U.S. Code (commonly referred to as the "Jenkins Act" report). This report is due no later than the 10th day of each calendar month and must include all transactions occurring in the previous month.
(e) Persons shipping or delivering any cigarettes to a point outside of this state must submit a report showing full and complete details of the interstate sale or delivery as set forth in Part V of this rule. This report is due no later than the fifteenth day of the calendar month immediately following the shipment or delivery.
(f) Persons giving away unstamped cigarettes for advertising, promotional, or any other purpose, must report and pay the tax on the number of cigarettes distributed in this state.
(g) Consumers who buy unstamped cigarettes or who purchase cigarettes from sources other than licensed retailers in this state must pay the tax when they first bring the cigarettes into this state or first possess them in this state. The tax is paid with a "Tax Declaration for Cigarettes," which may be obtained from the department.
(703))) (603) Criminal provisions. Chapter 82.24 RCW
prohibits certain activities with respect to cigarettes. Persons handling cigarettes within this state must refer to
these statutes. The prohibited activities include, but are
not limited to, the following:
(a) Transportation ((
or)), possession (( of 60,000)), or
receiving 10,000 or fewer cigarettes. Transportation (( or)),
possession (( of 60,000)) or receiving 10,000 or fewer
unstamped cigarettes is prohibited unless the notice
requirements set forth in RCW 82.24.250 have been met; failure
to meet those notice requirements is a gross misdemeanor. RCW 82.24.110 (1)(( (m))) (n).
(b) Transportation ((
or)), possession (( of)), or
receiving more than (( 60,000)) 10,000 cigarettes.
Transportation (( or)), possession (( of)), or receiving more
than (( 60,000)) 10,000 unstamped cigarettes is prohibited
unless the notice requirements set forth in RCW 82.24.250 have
been met; failure to meet those notice requirements is a
felony. RCW 82.24.110(2).
(c) Forgery or counterfeiting of stamps. Alteration, fabrication, forgery, and counterfeiting of stamps are felonies. RCW 82.24.100.
(d) Counterfeit cigarettes. The manufacture, sale, or possession of counterfeit cigarettes in this state is a felony. RCW 82.24.570.
(704))) (604) Search, seizure, and forfeiture. The
department or the liquor control board may search for, seize,
and subsequently dispose of unstamped cigarette packages and
containers, counterfeit cigarettes, conveyances of all kinds
(including aircraft, vehicles, and vessels) used for the
transportation of unstamped and/or counterfeit cigarettes, and
vending machines used for the sale of unstamped and/or
counterfeit cigarettes. See RCW 82.24.130, et seq., for
provisions relating to search, seizure, and forfeiture of
property, possible redemption of property, and for treatment
of such property in the absence of redemption.
(705))) (605) Penalties. RCW 82.24.120 provides a
penalty for failure to affix the cigarette stamps or to cause
the stamps to be affixed as required, or to pay any tax due
under chapter 82.24 RCW. In addition to the tax deemed due, a
penalty equal to the greater of $10.00 per package of
unstamped cigarettes or $250.00 will be assessed. Interest is
also assessed on the amount of the tax at the rate as computed
under RCW 82.32.050(2) from the date the tax became due until
the date of payment. The department may, in its sole
discretion, cancel all or part of the penalty for good cause.
[Statutory Authority: RCW 82.32.300 and 82.01.060(2). 07-04-119, § 458-20-186, filed 2/7/07, effective 3/10/07. Statutory Authority: RCW 82.24.235, 82.32.300, and 82.01.060(1). 05-02-035, § 458-20-186, filed 12/30/04, effective 1/30/05. Statutory Authority: RCW 82.32.300. 94-10-062, § 458-20-186, filed 5/3/94, effective 6/3/94; 90-24-036, § 458-20-186, filed 11/30/90, effective 1/1/91; 90-04-039, § 458-20-186, filed 1/31/90, effective 3/3/90; 87-19-007 (Order ET 87-5), § 458-20-186, filed 9/8/87; 83-07-032 (Order ET 83-15), § 458-20-186, filed 3/15/83; Order ET 75-1, § 458-20-186, filed 5/2/75; Order ET 73-2, § 458-20-186, filed 11/9/73; Order ET 71-1, § 458-20-186, filed 7/22/71; Order ET 70-3, § 458-20-186 (Rule 186), filed 5/29/70, effective 7/1/70.]