RCW 82.24.210
Redemption of stamps.
The department of revenue may promulgate rules and regulations providing for the refund to dealers for the cost of stamps affixed to articles taxed herein, which by reason of damage become unfit for sale and are destroyed by the dealer or returned to the manufacturer or jobber. In the case of any articles to which stamps have been affixed, and which articles have been sold and shipped to a regular dealer in such articles in another state, the seller in this state shall be entitled to a refund of the actual amount of the stamps so affixed, less the affixing discount, upon condition that the seller in this state makes affidavit that the articles were sold and shipped outside of the state and that he or she has received from the purchaser outside the state a written acknowledgment that he or she has received such articles with the amount of stamps affixed thereto, together with the name and address of such purchaser. The department of revenue may redeem any unused stamps purchased from it at the face value thereof less the affixing discount. A distributor or wholesaler that has lawfully affixed stamps to cigarettes, and subsequently is unable to sell those cigarettes lawfully because the cigarettes are removed from the directory created pursuant to RCW 70.158.030(2), may apply to the department for a refund of the cost of the stamps.
[ 2013 c 23 § 320; 2003 c 25 § 11; 1975 1st ex.s. c 278 § 68; 1961 c 15 § 82.24.210. Prior: 1949 c 228 § 17; 1941 c 178 § 17; 1935 c 180 § 92; Rem. Supp. 1949 § 8370-92.]
NOTES:
Conflict of law—Severability—Effective date—2003 c 25: See RCW 70.158.900 and 70.158.901.
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.