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82.24.060 Stamps—How affixed.

WA Rev Code § 82.24.060 (2019) (N/A)
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RCW 82.24.060 Stamps—How affixed.

(1) Except as otherwise provided in this chapter, stamps must be affixed in such manner that they cannot be removed from the package or container without being mutilated or destroyed, which stamps so affixed are evidence of the tax imposed.

(2) In the case of cigarettes contained in individual packages, as distinguished from cartons or larger units, the stamps must be affixed securely on each individual package.

(3) With respect to roll-your-own cigarettes, stamps must be affixed securely on each individual box or similar container provided by the retailer to the consumer.

[ 2012 2nd sp.s. c 4 § 5; 1961 c 15 § 82.24.060. Prior: 1959 c 270 § 6; prior: 1949 c 228 § 13, part; 1943 c 156 § 11, part; 1941 c 178 § 13, part; 1939 c 225 § 23, part; 1935 c 180 § 82, part; Rem. Supp. 1949 § 8370-82, part.]

NOTES:

Effective date—2012 2nd sp.s. c 4: See note following RCW 82.24.030.

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82.24.050 Retailer—Possession of unstamped cigarettes—Access to commercial cigarette-making machines.
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82.24.080 Legislative intent—Taxable event—Tax liability.