Revised Code of Washington
Chapter 82.24 - Tax on Cigarettes.
82.24.100 - Forgery or counterfeiting of stamps—Penalty.

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.