Revised Code of Washington
2024 Archive

Chapter 82.24 RCW
TAX ON CIGARETTES
PDF of Chapter Digest
PDF of Complete Chapter
Sections
82.24.010Definitions.
82.24.020Tax imposed—Absorption of tax—Possession defined—Exempt tribal members.
82.24.026Additional tax imposed—Where deposited.
82.24.029Tax preferences—Expiration dates.
82.24.030Stamps.
82.24.035Circumstances when no stamp may be affixed—Violation of consumer protection act.
82.24.040Duty of wholesaler.
82.24.050Retailer—Possession of unstamped cigarettes—Access to commercial cigarette-making machines.
82.24.060Stamps—How affixed.
82.24.080Legislative intent—Taxable event—Tax liability.
82.24.090Records—Preservation—Reports.
82.24.100Forgery or counterfeiting of stamps—Penalty.
82.24.110Other offenses—Penalties.
82.24.120Violations—Penalties and interest.
82.24.130Seizure and forfeiture.
82.24.135Forfeiture procedure.
82.24.145Forfeited property—Retention, sale, or destruction—Use of sale proceeds.
82.24.180Seized property may be returned—Penalty, interest.
82.24.190Search and seizure.
82.24.210Redemption of stamps.
82.24.230Administration.
82.24.250Transportation of unstamped cigarettes—Invoices and delivery tickets required—Stop and inspect.
82.24.260Selling or disposal of unstamped cigarettes—Person to pay and remit tax or affix stamps—Liability.
82.24.280Liability from tax increase—Interest and penalties on unpaid tax—Administration.
82.24.290Exceptions—Federal instrumentalities and purchasers from federal instrumentalities.
82.24.295Exceptions—Sales by Indian retailer under cigarette tax contract.
82.24.300Exceptions—Puyallup Tribe of Indians.
82.24.302Exceptions—Sales by tribal retailers—Yakama Nation.
82.24.500Business of cigarette purchase, sale, consignment, distribution, or providing access to cigarette-making machines—License required—Penalty.
82.24.510Wholesaler's and retailer's licenses—Application and issuance—Criminal background check.
82.24.520Wholesaler's license—Fee—Display of license—Bond.
82.24.530Retailer's license—Vending machines—Cigarette-making machines.
82.24.540Licensee to operate within scope of license—Penalty.
82.24.550Enforcement—Rules—Notice—Hearing—Reinstatement of license—Appeal.
82.24.551Enforcement—Appointment of officers of liquor and cannabis board.
82.24.552Enforcement—Administration—Inspection of books and records.
82.24.560Fees and penalties credited to general fund.
82.24.570Counterfeit cigarette offenses—Penalties.
82.24.900Construction—1961 c 15.
NOTES:
Minors: Chapter 70.155 RCW.