Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.24 Tax On Cigarettes

82.24.010 Definitions
Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter: (1) "Board" means the liquor control board. (2) "Cigarette" means ...

82.24.020 Tax imposed -- Additional taxes for specific purposes -- Absorption of tax -- Possession defined
(1) There is levied and there shall be collected as provided in this chapter, a tax upon the sale, use, consumption, handling, possession, or distribution ...

82.24.026 Additional tax imposed -- Deposit into accounts
(1) In addition to the tax imposed upon the sale, use, consumption, handling, possession, or distribution of cigarettes set forth in RCW 82.24.020, there is ...

82.24.027 Additional tax imposed -- Rate -- Where deposited
(1) There is hereby levied and there shall be collected by the department of revenue from the persons mentioned in and in the manner provided ...

82.24.028 Additional tax imposed -- Rate -- Health services account
In addition to the tax imposed upon the sale, use, consumption, handling, possession, or distribution of cigarettes set forth in RCW 82.24.020, there is imposed ...

82.24.030 Stamps
(1) In order to enforce collection of the tax hereby levied, the department of revenue shall design and have printed stamps of such size and ...

82.24.035 Circumstances when no stamp may be affixed -- Violation of consumer protection act
(1) No stamp may be affixed to, or made upon, any container or package of cigarettes if: (a) The container or package differs in any ...

82.24.040 Duty of wholesaler
(1) Except as authorized by this chapter, no person other than a licensed wholesaler shall possess in this state unstamped cigarettes. (2) No wholesaler in ...

82.24.050 Retailer -- Possession of unstamped cigarettes
(1) No retailer in this state may possess unstamped cigarettes within this state unless the person is also a wholesaler in possession of the cigarettes ...

82.24.060 Stamps -- How affixed
Stamps shall be affixed in such manner that they cannot be removed from the package or container without being mutilated or destroyed, which stamps so ...

82.24.080 Legislative intent--Taxable event--Tax liability
(1) It is the intent and purpose of this chapter to levy a tax on all of the articles taxed under this chapter, sold, used, ...

82.24.090 Records -- Preservation -- Reports
(1) Every wholesaler or retailer subject to the provisions of this chapter shall keep and preserve for a period of five years an accurate set ...

82.24.100 Forgery or counterfeiting of stamps -- Penalty
To forge or counterfeit any stamp of the kind herein provided is a felony.[1961 c 15 § 82.24.100. Prior: 1935 c 180 § 85; RRS ...

82.24.110 Other offenses -- Penalties
(1) Each of the following acts is a gross misdemeanor and punishable as such: (a) To sell, except as a licensed wholesaler engaged in interstate ...

82.24.120 Violations -- Penalties and interest
(1) If any person, subject to the provisions of this chapter or any rules adopted by the department of revenue under authority hereof, is found ...

82.24.130 Seizure and forfeiture
(1) The following are subject to seizure and forfeiture: (a) Subject to RCW 82.24.250, any articles taxed in this chapter that are found at any ...

82.24.135 Forfeiture procedure
In all cases of seizure of any property made subject to forfeiture under this chapter the department or the board shall proceed as follows: (1) ...

82.24.140 Forfeiture procedure -- Seizures -- Notice -- Claimant's bond -- Court proceedings
Notes: Reviser's note: RCW 82.24.140 was amended by 1987 c 202 § 243 without reference to its repeal by 1987 c 496 § 6. It ...

82.24.145 Forfeited property -- Retention, sale, or destruction -- Use of sale proceeds
When property is forfeited under this chapter the department may: (1) Retain the property or any part thereof for official use or upon application by ...

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 ...

82.24.190 Search and seizure
When the department of revenue or the board has good reason to believe that any of the articles taxed herein are being kept, sold, offered ...

82.24.210 Redemption of stamps
The department of revenue may promulgate rules and regulations providing for the refund to dealers for the cost of stamps affixed to articles taxed herein, ...

82.24.230 Administration
All of the provisions contained in chapter 82.32 RCW shall have full force and application with respect to taxes imposed under the provisions of this ...

82.24.235 Rules
The department may adopt such rules as are necessary to enforce and administer this chapter.[1995 c 278 § 15.]Notes: Effective date -- 1995 c 278: ...

82.24.250 Transportation of unstamped cigarettes -- Invoices and delivery tickets required -- Stop and inspect
(1) No person other than: (a) A licensed wholesaler in the wholesaler's own vehicle; or (b) a person who has given notice to the board ...

82.24.260 Selling or disposal of unstamped cigarettes -- Person to pay and remit tax or affix stamps -- Liability
(1) Other than: (a) A wholesaler required to be licensed under this chapter; (b) A federal instrumentality with respect to sales to authorized military personnel; ...

82.24.280 Liability from tax increase -- Interest and penalties on unpaid tax -- Administration
(1) Any additional tax liability arising from a tax rate increase under this chapter shall be paid, along with reports and returns prescribed by the ...

82.24.290 Exceptions -- Federal instrumentalities and purchasers from federal instrumentalities
The taxes imposed by this chapter do not apply to the sale of cigarettes to: (1) United States army, navy, air force, marine corps, or ...

82.24.295 Exceptions -- Sales by Indian retailer under cigarette tax contract
(1) The taxes imposed by this chapter do not apply to the sale, use, consumption, handling, possession, or distribution of cigarettes by an Indian retailer ...

82.24.300 Exceptions -- Puyallup Tribe of Indians
The taxes imposed by this chapter do not apply to the sale, use, consumption, handling, possession, or distribution of cigarettes by an Indian retailer during ...

82.24.302 Exceptions -- Sales by tribal retailers -- Yakama Nation
The taxes imposed by this chapter do not apply to the sale, use, consumption, handling, possession, or distribution of cigarettes by a tribal retailer during ...

82.24.500 Business of cigarette purchase, sale, consignment, or distribution -- License required -- Penalty
No person may engage in or conduct the business of purchasing, selling, consigning, or distributing cigarettes in this state without a license under this chapter. ...

82.24.510 Wholesaler's and retailer's licenses -- Application and issuance -- Criminal background check
(1) The licenses issuable under this chapter are as follows: (a) A wholesaler's license. (b) A retailer's license. (2) Application for the licenses shall be ...

82.24.520 Wholesaler's license -- Fee -- Display of license -- Bond
A fee of six hundred fifty dollars shall accompany each wholesaler's license application or license renewal application. If a wholesaler sells or intends to sell ...

82.24.530 Retailer's license -- Vending machines
A fee of ninety-three dollars shall accompany each retailer's license application or license renewal application. A separate license is required for each separate location at ...

82.24.540 Licensee to operate within scope of license -- Penalty
Any person licensed only as a wholesaler, or as a retail dealer, shall not operate in any other capacity unless the additional appropriate license or ...

82.24.550 Enforcement -- Rules -- Notice -- Hearing -- Reinstatement of license -- Appeal
(1) The board shall enforce the provisions of this chapter. The board may adopt, amend, and repeal rules necessary to enforce the provisions of this ...

82.24.551 Enforcement -- Appointment of officers of liquor control board
The department shall appoint, as duly authorized agents, enforcement officers of the liquor control board to enforce provisions of this chapter. These officers shall not ...

82.24.552 Enforcement -- Administration -- Inspection of books and records
(1) For the purposes of obtaining information concerning any matter relating to the administration or enforcement of this chapter, the department, the board, or any ...

82.24.560 Fees and penalties credited to general fund
Except as specified in RCW 70.155.120, all fees and penalties received or collected by the department of revenue pursuant to this chapter shall be paid ...

82.24.570 Counterfeit cigarette offenses -- Penalties
(1) It is unlawful for any person to knowingly manufacture, sell, or possess counterfeit cigarettes. A cigarette is "counterfeit" if: (a) The cigarette or its ...

82.24.900 Construction -- 1961 c 15
The provisions of this chapter shall not apply in any case in which the state of Washington is prohibited from taxing under the Constitution of ...