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U.S. State Codes
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Washington
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Title 82 - Excise Taxes
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Chapter 82.24 - Tax on Cigarettes.
Chapter 82.24 - Tax on Cigarettes.
82.24.010 Definitions.
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.
82.24.030 Stamps.
82.24.035 Circumstances when no stamp may be affixed—Violation of consumer protection act.
82.24.040 Duty of wholesaler.
82.24.050 Retailer—Possession of unstamped cigarettes—Access to commercial cigarette-making machines.
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.
82.24.230 Administration.
82.24.250 Transportation of unstamped cigarettes—Invoices and delivery tickets required—Stop and inspect.
82.24.260 Selling or disposal of unstamped cigarettes—Person to pay and remit tax or affix stamps—Liability.
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.
82.24.500 Business of cigarette purchase, sale, consignment, distribution, or providing access to cigarette-making machines—License required—Penalty.
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 control board.
82.24.552 Enforcement—Administration—Inspection of books and records.
82.24.560 Fees and penalties credited to general fund.
82.24.570 Counterfeit cigarette offenses—Penalties.
82.24.900 Construction—1961 c 15.