S-4266               _______________________________________________

                                                   SENATE BILL NO. 6652

                        _______________________________________________

State of Washington                               51st Legislature                              1990 Regular Session

By Senators McDonald, Gaspard and Hayner

Read first time 1/19/90 and referred to Committee on  Ways & Means.

AN ACT Relating to cigarettes without stamps; amending RCW 82.24.120 and 82.24.180; and providing an effective date.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

        Sec. 1.  Section 82.24.120, chapter 15, Laws of 1961 as amended by section 64, chapter 278, Laws of 1975 1st ex. sess. and RCW 82.24.120 are each amended to read as follows:

          If any person, subject to the provisions of this chapter or any rules and regulations promulgated by the  department of revenue under authority hereof, is found to have failed to affix the stamps required, or to have them affixed as herein provided, or to pay any tax due hereunder, or to have violated any of the provisions of this chapter or rules and regulations promulgated by the  department of revenue in the administration hereof, there shall be assessed and collected from such person, in addition to any tax that may be found due, a penalty equal to the ((amount of any tax found to be due)) greater of ten dollars per package of unstamped cigarettes or two hundred fifty dollars, plus interest thereon at the rate of one percent for each thirty days or portions thereof from the date the tax became due, and upon notice mailed to the last known address of the ((taxpayer)) person said amount shall become due and payable in ten days, at which time the  department or its duly authorized agent may make immediate demand upon such person for the payment of all such taxes and penalties.  The  department, for good reason shown, may remit all or any part of penalties imposed, but the taxpayer must pay all taxes due and interest thereon, at the rate of one percent for each thirty days or portion thereof.  The keeping of any unstamped articles coming within the provisions of this chapter shall be prima facie evidence of intent to violate the provisions of this chapter.

        Sec. 2.  Section 82.24.180, chapter 15, Laws of 1961 as amended by section 66, chapter 278, Laws of 1975 1st ex. sess. and RCW 82.24.180 are each amended to read as follows:

          The department of revenue may return any property seized under the provisions of this chapter when it is shown that there was no intention to violate the provisions thereof.

          When any property is ((seized, under the provisions of this chapter)) returned under this section, the department may return such goods to the parties from whom they were seized if and when such parties affix the proper amount of stamps thereto, and pay to the department as penalty an amount equal to ((twenty-five percent of the amount of tax due)) the greater of ten dollars per package of unstamped cigarettes or two hundred fifty dollars, and interest thereon at the rate of one percent for each thirty days or portion thereof from the date the tax became due, and in such cases, no advertisement shall be made or notices posted in connection with said seizure.

NEW SECTION. Sec. 3.     This act shall take effect July 1, 1991.