RCW 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 any law enforcement agency of this state, another state, or the District of Columbia, or of the United States for the exclusive use of enforcing the provisions of this chapter or the laws of any other state or the District of Columbia or of the United States.
(2) Sell the property at public auction to the highest bidder after due advertisement, but the department before delivering any of the goods so seized shall require the person to whom the property is sold to affix the proper amount of stamps. The proceeds of the sale and all moneys forfeited under this chapter shall be first applied to the payment of all proper expenses of any investigation leading to the seizure and of the proceedings for forfeiture and sale, including expenses of seizure, maintenance of custody, advertising, and court costs. The balance of the proceeds and all moneys shall be deposited in the general fund of the state. Proper expenses of investigation includes costs incurred by any law enforcement agency or any federal, state, or local agency.
(3) Notwithstanding the provisions of subsections (1) and (2) of this section, cigarettes seized for a violation of RCW 82.24.035 or 70.158.030(3) shall be destroyed. For the purposes of this subsection (3) "cigarettes" has the same meaning as provided in RCW 70.158.020(3).
[ 2003 c 25 § 10; 1999 c 193 § 4; 1987 c 496 § 4.]
NOTES:
Conflict of law—Severability—Effective date—2003 c 25: See RCW 70.158.900 and 70.158.901.
Intent—Finding—Severability—Effective date—1999 c 193: See notes following RCW 82.24.035.
Structure Revised Code of Washington
Chapter 82.24 - Tax on Cigarettes.
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.
82.24.035 - Circumstances when no stamp may be affixed—Violation of consumer protection act.
82.24.040 - Duty of wholesaler.
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.
82.24.280 - 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.
82.24.510 - 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.