RCW 82.24.900
Construction—1961 c 15.
The provisions of this chapter shall not apply in any case in which the state of Washington is prohibited from taxing under the Constitution of this state or the Constitution or the laws of the United States.
[ 1961 c 15 § 82.24.900. Prior: 1935 c 180 § 94; RRS § 8370-94.]
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.