Chapter 82.24 - TAX ON CIGARETTES

Section 82.24.010 - Definitions
Section 82.24.020 - Tax imposed-Absorption of tax-Possession defined-Exempt tribal members
Section 82.24.026 - Additional tax imposed-Where deposited
Section 82.24.029 - Tax preferences-Expiration dates
Section 82.24.030 - Stamps
Section 82.24.035 - Circumstances when no stamp may be affixed-Violation of consumer protection act
Section 82.24.040 - Duty of wholesaler
Section 82.24.050 - Retailer-Possession of unstamped cigarettes-Access to commercial cigarette-making machines
Section 82.24.060 - Stamps-How affixed
Section 82.24.080 - Legislative intent-Taxable event-Tax liability
Section 82.24.090 - Records-Preservation-Reports
Section 82.24.100 - Forgery or counterfeiting of stamps-Penalty
Section 82.24.110 - Other offenses-Penalties
Section 82.24.120 - Violations-Penalties and interest
Section 82.24.130 - Seizure and forfeiture
Section 82.24.135 - Forfeiture procedure
Section 82.24.145 - Forfeited property-Retention, sale, or destruction-Use of sale proceeds
Section 82.24.180 - Seized property may be returned-Penalty, interest
Section 82.24.190 - Search and seizure
Section 82.24.210 - Redemption of stamps
Section 82.24.230 - Administration
Section 82.24.250 - Transportation of unstamped cigarettes-Invoices and delivery tickets required-Stop and inspect
Section 82.24.260 - Selling or disposal of unstamped cigarettes-Person to pay and remit tax or affix stamps-Liability
Section 82.24.280 - Liability from tax increase-Interest and penalties on unpaid tax-Administration
Section 82.24.290 - Exceptions-Federal instrumentalities and purchasers from federal instrumentalities
Section 82.24.295 - Exceptions-Sales by Indian retailer under cigarette tax contract
Section 82.24.300 - Exceptions-Puyallup Tribe of Indians
Section 82.24.302 - Exceptions-Sales by tribal retailers-Yakama Nation
Section 82.24.500 - Business of cigarette purchase, sale, consignment, distribution, or providing access to cigarette-making machines-License required-Penalty
Section 82.24.510 - Wholesaler's and retailer's licenses-Application and issuance-Criminal background check
Section 82.24.520 - Wholesaler's license-Fee-Display of license-Bond
Section 82.24.530 - Retailer's license-Vending machines-Cigarette-making machines
Section 82.24.540 - Licensee to operate within scope of license-Penalty
Section 82.24.550 - Enforcement-Rules-Notice-Hearing-Reinstatement of license-Appeal
Section 82.24.551 - Enforcement-Appointment of officers of liquor and cannabis board
Section 82.24.552 - Enforcement-Administration-Inspection of books and records
Section 82.24.560 - Fees and penalties credited to general fund
Section 82.24.570 - Counterfeit cigarette offenses-Penalties
Section 82.24.900 - Construction-1961 c 15