State Codes and Statutes
Statutes > Washington > Title-82 > 82-2482.24.010 - Definitions.
82.24.020 - Tax imposed -- Absorption of tax -- Possession defined -- Exempt tribal members.
82.24.026 - Additional tax imposed -- Where deposited.
82.24.030 - 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.
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.
82.24.235 - Rules.
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, or distribution -- 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.
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.
