§ 82.24.180. Seized property may be returned -- Penalty, interest
(1) 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.
(2) When any property is 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 the greater of ten dollars per package of unstamped cigarettes or two hundred fifty dollars, and interest 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, and in such cases, no advertisement shall be made or notices posted in connection with said seizure.
[1996 c 149 § 8; 1990 c 267 § 2; 1975 1st ex.s. c 278 § 66; 1961 c 15 § 82.24.180. Prior: 1935 c 180 § 90; RRS § 8370-90.]
Notes:
Findings -- Intent -- Effective date -- 1996 c 149: See notes following RCW 82.32.050.
Effective date -- 1990 c 267: See note following RCW 82.24.120.
Construction -- Severability -- 1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Sections: Previous 82.24.100 82.24.110 82.24.120 82.24.130 82.24.135 82.24.140 82.24.145 82.24.180 82.24.190 82.24.210 82.24.230 82.24.235 82.24.250 82.24.260 82.24.280 Next
Last modified: April 7, 2009