RCW 82.24.190
Search and seizure.
When the department of revenue or the board has good reason to believe that any of the articles taxed herein are being kept, sold, offered for sale, or given away in violation of the provisions of this chapter or regulations issued under authority hereof, it may make affidavit of such fact, describing the place or thing to be searched, before any judge of any court in this state, and such judge shall issue a search warrant directed to the sheriff, any deputy, police officer, or duly authorized agent of the department of revenue commanding him or her diligently to search any building, room in a building, place or vehicle as may be designated in the affidavit and search warrant, and to seize such tobacco so possessed and to hold the same until disposed of by law, and to arrest the person in possession or control thereof. If upon the return of such warrant, it shall appear that any of the articles taxed herein, unlawfully possessed, were seized, the same shall be sold as provided in this chapter.
[ 1997 c 420 § 6; 1987 c 202 § 244; 1975 1st ex.s. c 278 § 67; 1961 c 15 § 82.24.190. Prior: 1949 c 228 § 16; 1935 c 180 § 91; Rem. Supp. 1949 § 8370-91.]
NOTES:
Intent—1987 c 202: See note following RCW 2.04.190.
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.