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