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82.24.010 - Definitions. - RCW 82.24.010 Definitions. The definitions in this section apply throughout...
82.24.020 - Tax imposed—Absorption of tax—Possession defined—Exempt tribal members. - RCW 82.24.020 Tax imposed—Absorption of tax—Possession defined—Exempt tribal members. (1)...
82.24.026 - Additional tax imposed—Where deposited. - RCW 82.24.026 Additional tax imposed—Where deposited. In addition to the...
82.24.029 - Tax preferences—Expiration dates. - RCW 82.24.029 Tax preferences—Expiration dates. See RCW 82.32.805 for the...
82.24.030 - Stamps. - RCW 82.24.030 Stamps. (1) In order to enforce collection of...
82.24.035 - Circumstances when no stamp may be affixed—Violation of consumer protection act. - RCW 82.24.035 Circumstances when no stamp may be affixed—Violation of...
82.24.040 - Duty of wholesaler. - RCW 82.24.040 Duty of wholesaler. (1) Except as authorized by...
82.24.050 - Retailer—Possession of unstamped cigarettes—Access to commercial cigarette-making machines. - RCW 82.24.050 Retailer—Possession of unstamped cigarettes—Access to commercial cigarette-making machines....
82.24.060 - Stamps—How affixed. - RCW 82.24.060 Stamps—How affixed. (1) Except as otherwise provided in...
82.24.080 - Legislative intent—Taxable event—Tax liability. - RCW 82.24.080 Legislative intent—Taxable event—Tax liability. (1) It is the...
82.24.090 - Records—Preservation—Reports. - RCW 82.24.090 Records—Preservation—Reports. (1) Every wholesaler or retailer subject to...
82.24.100 - Forgery or counterfeiting of stamps—Penalty. - RCW 82.24.100 Forgery or counterfeiting of stamps—Penalty. To forge or...
82.24.110 - Other offenses—Penalties. - RCW 82.24.110 Other offenses—Penalties. (1) Each of the following acts...
82.24.120 - Violations—Penalties and interest. - RCW 82.24.120 Violations—Penalties and interest. (1) If any person, subject...
82.24.130 - Seizure and forfeiture. - RCW 82.24.130 Seizure and forfeiture. (1) The following are subject...
82.24.135 - Forfeiture procedure. - RCW 82.24.135 Forfeiture procedure. In all cases of seizure of...
82.24.145 - Forfeited property—Retention, sale, or destruction—Use of sale proceeds. - RCW 82.24.145 Forfeited property—Retention, sale, or destruction—Use of sale proceeds....
82.24.180 - Seized property may be returned—Penalty, interest. - RCW 82.24.180 Seized property may be returned—Penalty, interest. (1) The...
82.24.190 - Search and seizure. - RCW 82.24.190 Search and seizure. When the department of revenue...
82.24.210 - Redemption of stamps. - RCW 82.24.210 Redemption of stamps. The department of revenue may...
82.24.230 - Administration. - RCW 82.24.230 Administration. All of the provisions contained in chapter...
82.24.250 - Transportation of unstamped cigarettes—Invoices and delivery tickets required—Stop and inspect. - RCW 82.24.250 Transportation of unstamped cigarettes—Invoices and delivery tickets required—Stop...
82.24.260 - Selling or disposal of unstamped cigarettes—Person to pay and remit tax or affix stamps—Liability. - RCW 82.24.260 Selling or disposal of unstamped cigarettes—Person to pay...
82.24.280 - Liability from tax increase—Interest and penalties on unpaid tax—Administration. - RCW 82.24.280 Liability from tax increase—Interest and penalties on unpaid...
82.24.290 - Exceptions—Federal instrumentalities and purchasers from federal instrumentalities. - RCW 82.24.290 Exceptions—Federal instrumentalities and purchasers from federal instrumentalities. The...
82.24.295 - Exceptions—Sales by Indian retailer under cigarette tax contract. - RCW 82.24.295 Exceptions—Sales by Indian retailer under cigarette tax contract....
82.24.300 - Exceptions—Puyallup Tribe of Indians. - RCW 82.24.300 Exceptions—Puyallup Tribe of Indians. The taxes imposed by...
82.24.302 - Exceptions—Sales by tribal retailers—Yakama Nation. - RCW 82.24.302 Exceptions—Sales by tribal retailers—Yakama Nation. The taxes imposed...
82.24.500 - Business of cigarette purchase, sale, consignment, distribution, or providing access to cigarette-making machines—License required—Penalty. - RCW 82.24.500 Business of cigarette purchase, sale, consignment, distribution, or...
82.24.510 - Wholesaler's and retailer's licenses—Application and issuance—Criminal background check. - RCW 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. - RCW 82.24.520 Wholesaler's license—Fee—Display of license—Bond. A fee of six...
82.24.530 - Retailer's license—Vending machines—Cigarette-making machines. - RCW 82.24.530 Retailer's license—Vending machines—Cigarette-making machines. (1) A fee of...
82.24.540 - Licensee to operate within scope of license—Penalty. - RCW 82.24.540 Licensee to operate within scope of license—Penalty. Any...
82.24.550 - Enforcement—Rules—Notice—Hearing—Reinstatement of license—Appeal. - RCW 82.24.550 Enforcement—Rules—Notice—Hearing—Reinstatement of license—Appeal. (1) The board must enforce...
82.24.551 - Enforcement—Appointment of officers of liquor and cannabis board. - RCW 82.24.551 Enforcement—Appointment of officers of liquor and cannabis board....
82.24.552 - Enforcement—Administration—Inspection of books and records. - RCW 82.24.552 Enforcement—Administration—Inspection of books and records. (1) For the...
82.24.560 - Fees and penalties credited to general fund. - RCW 82.24.560 Fees and penalties credited to general fund. Except...
82.24.570 - Counterfeit cigarette offenses—Penalties. - RCW 82.24.570 Counterfeit cigarette offenses—Penalties. (1) It is unlawful for...
82.24.900 - Construction—1961 c 15. - RCW 82.24.900 Construction—1961 c 15. The provisions of this chapter...