RCW 43.06.460
Cigarette tax contracts—Eligible tribes—Tax rate.
(1) The governor is authorized to enter into cigarette tax contracts with the Squaxin Island Tribe, the Nisqually Tribe, Tulalip Tribes, the Muckleshoot Indian Tribe, the Quinault Nation, the Jamestown S'Klallam Indian Tribe, the Port Gamble S'Klallam Tribe, the Stillaguamish Tribe, the Sauk-Suiattle Tribe, the Skokomish Indian Tribe, the Yakama Nation, the Suquamish Tribe, the Nooksack Indian Tribe, the Lummi Nation, the Chehalis Confederated Tribes, the Upper Skagit Tribe, the Snoqualmie Tribe, the Swinomish Tribe, the Samish Indian Nation, the Quileute Tribe, the Kalispel Tribe, the Confederated Tribes of the Colville Reservation, the Cowlitz Indian Tribe, the Lower Elwha Klallam Tribe, the Makah Tribe, the Hoh Tribe, the Spokane Tribe, and the Shoalwater Bay Tribe. Each contract adopted under this section shall provide that the tribal cigarette tax rate be one hundred percent of the state cigarette and state and local sales and use taxes within three years of enacting the tribal tax and shall be set no lower than eighty percent of the state cigarette and state and local sales and use taxes during the three-year phase-in period. The three-year phase-in period shall be shortened by three months each quarter the number of cartons of nontribal manufactured cigarettes is at least ten percent or more than the quarterly average number of cartons of nontribal manufactured cigarettes from the six-month period preceding the imposition of the tribal tax under the contract. Sales at a retailer operation not in existence as of the date a tribal tax under this section is imposed are subject to the full rate of the tribal tax under the contract. The tribal cigarette tax is in lieu of the state cigarette and state and local sales and use taxes, as provided in RCW 43.06.455(3).
(2) A cigarette tax contract under this section is subject to RCW 43.06.455.
[ 2008 c 241 § 1; 2007 c 320 § 1; 2005 c 208 § 1; 2003 c 236 § 1; 2002 c 87 § 1; 2001 2nd sp.s. c 21 § 1; 2001 c 235 § 3.]
NOTES:
Effective date—2007 c 320: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2007." [ 2007 c 320 § 2.]
Structure Revised Code of Washington
Title 43 - State Government—Executive
43.06.010 - General powers and duties.
43.06.015 - Interstate oil compact commission—Governor may join.
43.06.020 - Records to be kept.
43.06.030 - Appointments to senate for confirmation—Notice.
43.06.040 - Lieutenant governor acts in governor's absence.
43.06.050 - Powers and duties of acting governor.
43.06.055 - Governor-elect—Appropriation to provide office and staff.
43.06.060 - Expense of publishing proclamations.
43.06.070 - Removal of appointive officers.
43.06.080 - Removal of appointive officers—Statement of reasons to be filed.
43.06.090 - Removal of appointive officers—Filling of vacancy.
43.06.092 - Gubernatorial appointees—Continuation of service—Appointments to fill vacancies.
43.06.094 - Gubernatorial appointees—Removal prior to confirmation.
43.06.110 - Economic opportunity act programs—State participation—Authority of governor.
43.06.115 - Militarily impacted area—Declaration by governor.
43.06.155 - Health care reform deliberations—Principles—Policies.
43.06.210 - Proclamations—Generally—State of emergency.
43.06.220 - State of emergency—Powers of governor pursuant to proclamation.
43.06.225 - State of emergency—Health care law waivers and suspensions.
43.06.230 - State of emergency—Destroying or damaging property or causing personal injury—Penalty.
43.06.240 - State of emergency—Disorderly conduct after emergency proclaimed—Penalty.
43.06.250 - State of emergency—Refusing to leave public way or property when ordered—Penalty.
43.06.260 - State of emergency—Prosecution of persons sixteen years or over as adults.
43.06.270 - State of emergency—State militia or state patrol—Use in restoring order.
43.06.335 - Washington quality award council—Organization—Duties.
43.06.338 - Washington marine resources advisory council.
43.06.350 - Foreign nationals or citizens, convicted offenders—Transfers and sentences.
43.06.410 - State internship program—Governor's duties.
43.06.415 - State internship program coordinator—Rules.
43.06.420 - Undergraduate internship program—Executive fellows program.
43.06.435 - Interns—Effect on full time equivalent staff position limitations.
43.06.450 - Cigarette tax contracts—Intent—Finding—Limitations.
43.06.455 - Cigarette tax contracts—Requirements—Use of revenue—Enforcement—Definitions.
43.06.460 - Cigarette tax contracts—Eligible tribes—Tax rate.
43.06.465 - Cigarette tax agreement with Puyallup Tribe of Indians.
43.06.466 - Cigarette tax agreement—Yakama Nation.
43.06.475 - Timber harvest excise tax agreements.
43.06.480 - Timber harvest excise tax agreements—Quinault Nation.
43.06.505 - Vapor product tax contracts—Requirements.
43.06.510 - Vapor product tax contracts—Indian tribes.
43.06.515 - Vapor product tax contracts—Puyallup tribe.
43.06.523 - State sales, use, and business and occupation taxes—Indian tribe compacts.
43.06.530 - National 988 hotline and behavioral health crisis system coordinator.