RCW 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 to violate the provisions thereof.
(2) When any property is returned under this section, the department may return such goods to the parties from whom they were seized if and when such parties affix the proper amount of stamps thereto, and pay to the department as penalty an amount equal to the greater of ten dollars per package of unstamped cigarettes or ten dollars per twenty roll-your-own cigarettes, or two hundred fifty dollars, and interest on the amount of the tax at the rate as computed under RCW 82.32.050(2) from the date the tax became due until the date of payment, and in such cases, no advertisement shall be made or notices posted in connection with said seizure.
[ 2012 2nd sp.s. c 4 § 9; 1996 c 149 § 8; 1990 c 267 § 2; 1975 1st ex.s. c 278 § 66; 1961 c 15 § 82.24.180. Prior: 1935 c 180 § 90; RRS § 8370-90.]
NOTES:
Effective date—2012 2nd sp.s. c 4: See note following RCW 82.24.030.
Findings—Intent—Effective date—1996 c 149: See notes following RCW 82.32.050.
Effective date—1990 c 267: See note following RCW 82.24.120.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
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.