Revised Code of Washington
Chapter 82.24 - Tax on Cigarettes.
82.24.035 - Circumstances when no stamp may be affixed—Violation of consumer protection act.

RCW 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 respect with the requirements of the federal cigarette labeling and advertising act (15 U.S.C. Sec. 1331 et seq.) for the placement of labels, warnings, or any other information upon a package of cigarettes that is to be sold within the United States;
(b) The container or package has been imported into the United States after January 1, 2000, in violation of 26 U.S.C. Sec. 5754;
(c) The container or package, including a container of individually stamped containers or packages, is labeled "For Export Only," "U.S. Tax Exempt," "For Use Outside U.S.," or similar wording indicating that the manufacturer did not intend that the product be sold in the United States; or
(d) The container or package has been altered by adding or deleting the wording, labels, or warnings described in (a) or (c) of this subsection.
(2) In addition to the penalty and forfeiture provisions otherwise provided for in this chapter, a violation of this section is a deceptive act or practice under the consumer protection act, chapter 19.86 RCW.
(3) Subsection (1)(a) of this section does not apply to boxes or similar containers used by a consumer to transport roll-your-own cigarettes.

[ 2012 2nd sp.s. c 4 § 3; 1999 c 193 § 5.]
NOTES:

Effective date—2012 2nd sp.s. c 4: See note following RCW 82.24.030.


Intent—Finding—1999 c 193: "(1) Cigarette smoking presents serious public health concerns to the state and to the citizens of the state. The surgeon general has determined that smoking causes lung cancer, heart disease, and other serious diseases and that there are hundreds of thousands of tobacco-related deaths in the United States each year. These diseases most often do not appear until many years after the person in question begins smoking.
(2) It is the policy of the state that consumers be adequately informed about the adverse health effects of cigarette smoking by including warning notices on each package of cigarettes.
(3) It is the policy of the state that manufacturers and importers of cigarettes not make any material misrepresentation of fact regarding the health consequences of using cigarettes, including compliance with applicable federal laws, regulations, and policies.
(4) It is the intent of the legislature to align state law with federal laws, regulations, and policies relating to the manufacture, importation, and marketing of cigarettes, and in particular, the federal cigarette labeling and advertising act (15 U.S.C. Sec. 1331 et seq.) and 26 U.S.C. Sec. 5754.
(5) The legislature finds that consumers and retailers purchasing cigarettes are entitled to be fully informed about any adverse health effects of cigarette smoking by inclusion of warning notices on each package of cigarettes and to be assured through appropriate enforcement measures that cigarettes they purchase were manufactured for consumption within the United States." [ 1999 c 193 § 1.]


Severability—1999 c 193: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1999 c 193 § 6.]


Effective date—1999 c 193: "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 immediately [May 5, 1999]." [ 1999 c 193 § 7.]

Structure Revised Code of Washington

Revised Code of Washington

Title 82 - Excise Taxes

Chapter 82.24 - Tax on Cigarettes.

82.24.010 - Definitions.

82.24.020 - Tax imposed—Absorption of tax—Possession defined—Exempt tribal members.

82.24.026 - Additional tax imposed—Where deposited.

82.24.029 - Tax preferences—Expiration dates.

82.24.030 - Stamps.

82.24.035 - Circumstances when no stamp may be affixed—Violation of consumer protection act.

82.24.040 - Duty of wholesaler.

82.24.050 - Retailer—Possession of unstamped cigarettes—Access to commercial cigarette-making machines.

82.24.060 - Stamps—How affixed.

82.24.080 - Legislative intent—Taxable event—Tax liability.

82.24.090 - Records—Preservation—Reports.

82.24.100 - Forgery or counterfeiting of stamps—Penalty.

82.24.110 - Other offenses—Penalties.

82.24.120 - Violations—Penalties and interest.

82.24.130 - Seizure and forfeiture.

82.24.135 - Forfeiture procedure.

82.24.145 - Forfeited property—Retention, sale, or destruction—Use of sale proceeds.

82.24.180 - Seized property may be returned—Penalty, interest.

82.24.190 - Search and seizure.

82.24.210 - Redemption of stamps.

82.24.230 - Administration.

82.24.250 - Transportation of unstamped cigarettes—Invoices and delivery tickets required—Stop and inspect.

82.24.260 - Selling or disposal of unstamped cigarettes—Person to pay and remit tax or affix stamps—Liability.

82.24.280 - Liability from tax increase—Interest and penalties on unpaid tax—Administration.

82.24.290 - Exceptions—Federal instrumentalities and purchasers from federal instrumentalities.

82.24.295 - Exceptions—Sales by Indian retailer under cigarette tax contract.

82.24.300 - Exceptions—Puyallup Tribe of Indians.

82.24.302 - Exceptions—Sales by tribal retailers—Yakama Nation.

82.24.500 - Business of cigarette purchase, sale, consignment, distribution, or providing access to cigarette-making machines—License required—Penalty.

82.24.510 - Wholesaler's and retailer's licenses—Application and issuance—Criminal background check.

82.24.520 - Wholesaler's license—Fee—Display of license—Bond.

82.24.530 - Retailer's license—Vending machines—Cigarette-making machines.

82.24.540 - Licensee to operate within scope of license—Penalty.

82.24.550 - Enforcement—Rules—Notice—Hearing—Reinstatement of license—Appeal.

82.24.551 - Enforcement—Appointment of officers of liquor and cannabis board.

82.24.552 - Enforcement—Administration—Inspection of books and records.

82.24.560 - Fees and penalties credited to general fund.

82.24.570 - Counterfeit cigarette offenses—Penalties.

82.24.900 - Construction—1961 c 15.