reglab/housing_qa huggingface dataset:
WA Rev Code § 82.24.120 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.120 - Violations—Penalties and interest.

RCW 82.24.120 Violations—Penalties and interest.(1) If any person, subject to the provisions of this chapter or any rules adopted by the department of revenue under authority of this section, is found to have failed to affix the stamps required, or to have them affixed as provided in this section, or to pay any tax due under this section, or to have violated any of the provisions of this chapter or rules adopted by the department of revenue in the administration of this chapter, there must be assessed and collected from such person, in addition to any tax that may be found due, a remedial penalty equal to the greater of ten dollars per package of unstamped cigarettes or ten dollars per twenty roll-your-own cigarettes, or two hundred fifty dollars, plus interest on the amount of the tax at the rate as computed under RCW 82.32.050(2) from the date the tax became due until the date of payment, and upon notice mailed to the last known address of the person or provided electronically as provided in RCW 82.32.135. The amount is due and payable in thirty days from the date of the notice. If the amount remains unpaid, the department or its duly authorized agent may make immediate demand upon such person for the payment of all such taxes, penalties, and interest.(2) The department, for good reason shown, may waive or cancel all or any part of penalties imposed, but the taxpayer must pay all taxes due and interest thereon, at the rate as computed under RCW 82.32.050(2) from the date the tax became due until the date of payment.(3) The keeping of any unstamped articles coming within the provisions of this chapter is prima facie evidence of intent to violate the provisions of this chapter.(4) This section does not apply to taxes or tax increases due under RCW 82.24.280.[ 2012 2nd sp.s. c 4 § 7; 2007 c 111 § 102; 2006 c 14 § 6; 1996 c 149 § 7; 1995 c 278 § 8; 1990 c 267 § 1; 1975 1st ex.s. c 278 § 64; 1961 c 15 § 82.24.120. Prior: 1949 c 228 § 15; 1939 c 225 § 25; 1935 c 180 § 87; Rem. Supp. 1949 § 8370-87.]NOTES:Reviser's note: In an order on motion for reconsideration and request for stay pending appeal dated September 25, 2006, the United States District Court for the Western District ruled that chapter 14, Laws of 2006 is preempted by the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. Sec. 1334(b) only in application of the law to cigarette sampling. (Case No. C06-5223, W.D. Wash. 2006.)Effective date—2012 2nd sp.s. c 4: See note following RCW 82.24.030.Part headings not law—2007 c 111: See note following RCW 82.16.120.Finding—Intent—2006 c 14: See note following RCW 70.155.050.Findings—Intent—Effective date—1996 c 149: See notes following RCW 82.32.050.Effective date—1995 c 278: See note following RCW 82.24.010.Effective date—1990 c 267: "This act shall take effect January 1, 1991." [ 1990 c 267 § 3.]Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 82.24.145 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.145 - Forfeited property—Retention, sale, or destruction—Use of sale proceeds.

RCW 82.24.145 Forfeited property—Retention, sale, or destruction—Use of sale proceeds.When property is forfeited under this chapter the department may:(1) Retain the property or any part thereof for official use or upon application by any law enforcement agency of this state, another state, or the District of Columbia, or of the United States for the exclusive use of enforcing the provisions of this chapter or the laws of any other state or the District of Columbia or of the United States.(2) Sell the property at public auction to the highest bidder after due advertisement, but the department before delivering any of the goods so seized shall require the person to whom the property is sold to affix the proper amount of stamps. The proceeds of the sale and all moneys forfeited under this chapter shall be first applied to the payment of all proper expenses of any investigation leading to the seizure and of the proceedings for forfeiture and sale, including expenses of seizure, maintenance of custody, advertising, and court costs. The balance of the proceeds and all moneys shall be deposited in the general fund of the state. Proper expenses of investigation includes costs incurred by any law enforcement agency or any federal, state, or local agency.(3) Notwithstanding the provisions of subsections (1) and (2) of this section, cigarettes seized for a violation of RCW 82.24.035 or 70.158.030(3) shall be destroyed. For the purposes of this subsection (3) "cigarettes" has the same meaning as provided in RCW 70.158.020(3).[ 2003 c 25 § 10; 1999 c 193 § 4; 1987 c 496 § 4.]NOTES:Conflict of law—Severability—Effective date—2003 c 25: See RCW 70.158.900 and 70.158.901.Intent—Finding—Severability—Effective date—1999 c 193: See notes following RCW 82.24.035.
WA Rev Code § 82.24.180 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.180 - Seized property may be returned—Penalty, interest.

RCW 82.24.180 Seized property may be returned—Penalty, interest.(1) The department of revenue may return any property seized under the provisions of this chapter when it is shown that there was no intention to violate the provisions thereof.(2) When any property is returned under this section, the department may return such goods to the parties from whom they were seized if and when such parties affix the proper amount of stamps thereto, and pay to the department as penalty an amount equal to the greater of ten dollars per package of unstamped cigarettes or ten dollars per twenty roll-your-own cigarettes, or two hundred fifty dollars, and interest on the amount of the tax at the rate as computed under RCW 82.32.050(2) from the date the tax became due until the date of payment, and in such cases, no advertisement shall be made or notices posted in connection with said seizure.[ 2012 2nd sp.s. c 4 § 9; 1996 c 149 § 8; 1990 c 267 § 2; 1975 1st ex.s. c 278 § 66; 1961 c 15 § 82.24.180. Prior: 1935 c 180 § 90; RRS § 8370-90.]NOTES:Effective date—2012 2nd sp.s. c 4: See note following RCW 82.24.030.Findings—Intent—Effective date—1996 c 149: See notes following RCW 82.32.050.Effective date—1990 c 267: See note following RCW 82.24.120.Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 82.24.190 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.190 - Search and seizure.

RCW 82.24.190 Search and seizure.When the department of revenue or the board has good reason to believe that any of the articles taxed herein are being kept, sold, offered for sale, or given away in violation of the provisions of this chapter or regulations issued under authority hereof, it may make affidavit of such fact, describing the place or thing to be searched, before any judge of any court in this state, and such judge shall issue a search warrant directed to the sheriff, any deputy, police officer, or duly authorized agent of the department of revenue commanding him or her diligently to search any building, room in a building, place or vehicle as may be designated in the affidavit and search warrant, and to seize such tobacco so possessed and to hold the same until disposed of by law, and to arrest the person in possession or control thereof. If upon the return of such warrant, it shall appear that any of the articles taxed herein, unlawfully possessed, were seized, the same shall be sold as provided in this chapter.[ 1997 c 420 § 6; 1987 c 202 § 244; 1975 1st ex.s. c 278 § 67; 1961 c 15 § 82.24.190. Prior: 1949 c 228 § 16; 1935 c 180 § 91; Rem. Supp. 1949 § 8370-91.]NOTES:Intent—1987 c 202: See note following RCW 2.04.190.Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 82.24.210 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.210 - Redemption of stamps.

RCW 82.24.210 Redemption of stamps.The department of revenue may promulgate rules and regulations providing for the refund to dealers for the cost of stamps affixed to articles taxed herein, which by reason of damage become unfit for sale and are destroyed by the dealer or returned to the manufacturer or jobber. In the case of any articles to which stamps have been affixed, and which articles have been sold and shipped to a regular dealer in such articles in another state, the seller in this state shall be entitled to a refund of the actual amount of the stamps so affixed, less the affixing discount, upon condition that the seller in this state makes affidavit that the articles were sold and shipped outside of the state and that he or she has received from the purchaser outside the state a written acknowledgment that he or she has received such articles with the amount of stamps affixed thereto, together with the name and address of such purchaser. The department of revenue may redeem any unused stamps purchased from it at the face value thereof less the affixing discount. A distributor or wholesaler that has lawfully affixed stamps to cigarettes, and subsequently is unable to sell those cigarettes lawfully because the cigarettes are removed from the directory created pursuant to RCW 70.158.030(2), may apply to the department for a refund of the cost of the stamps.[ 2013 c 23 § 320; 2003 c 25 § 11; 1975 1st ex.s. c 278 § 68; 1961 c 15 § 82.24.210. Prior: 1949 c 228 § 17; 1941 c 178 § 17; 1935 c 180 § 92; Rem. Supp. 1949 § 8370-92.]NOTES:Conflict of law—Severability—Effective date—2003 c 25: See RCW 70.158.900 and 70.158.901.Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
WA Rev Code § 82.24.230 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.230 - Administration.

RCW 82.24.230 Administration.All of the provisions contained in chapter 82.32 RCW shall have full force and application with respect to taxes imposed under the provisions of this chapter, except the following sections: RCW 82.32.050, 82.32.060, 82.32.070, 82.32.100, and 82.32.270, except as noted otherwise in RCW 82.24.280.[ 2006 c 14 § 7; 1995 c 278 § 9; 1961 c 15 § 82.24.230. Prior: 1935 c 180 § 95; RRS § 8370-95.]NOTES:Reviser's note: In an order on motion for reconsideration and request for stay pending appeal dated September 25, 2006, the United States District Court for the Western District ruled that chapter 14, Laws of 2006 is preempted by the Federal Cigarette Labeling and Advertising Act, 15 U.S.C. Sec. 1334(b) only in application of the law to cigarette sampling. (Case No. C06-5223, W.D. Wash. 2006.)Finding—Intent—2006 c 14: See note following RCW 70.155.050.Effective date—1995 c 278: See note following RCW 82.24.010.
WA Rev Code § 82.24.260 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.260 - Selling or disposal of unstamped cigarettes—Person to pay and remit tax or affix stamps—Liability.

RCW 82.24.260 Selling or disposal of unstamped cigarettes—Person to pay and remit tax or affix stamps—Liability.(1) Other than:(a) A wholesaler required to be licensed under this chapter;(b) A federal instrumentality with respect to sales to authorized military personnel; or(c) An Indian tribal organization with respect to sales to enrolled members of the tribe,a person who is in lawful possession of unstamped cigarettes and who intends to sell or otherwise dispose of the cigarettes shall pay, or satisfy its precollection obligation that is imposed by this chapter, the tax required by this chapter by remitting the tax or causing stamps to be affixed in the manner provided in rules adopted by the department.(2) When stamps are required to be affixed, the person may deduct from the tax collected the compensation allowable under this chapter. The remittance or the affixing of stamps shall, in the case of cigarettes obtained in the manner set forth in RCW 82.24.250(7)(c), be made at the same time and manner as required in RCW 82.24.250(7)(c).(3) This section shall not relieve the buyer or possessor of unstamped cigarettes from personal liability for the tax imposed by this chapter.(4) Nothing in this section shall relieve a wholesaler from the requirements of affixing stamps pursuant to RCW 82.24.040 and 82.24.050.[ 2003 c 114 § 9; 1995 c 278 § 11; 1987 c 80 § 3; 1986 c 3 § 13. Prior: 1983 c 189 § 3; 1983 c 3 § 217; 1975 1st ex.s. c 22 § 1; 1972 ex.s. c 157 § 7.]NOTES:Effective date—1995 c 278: See note following RCW 82.24.010.Effective dates—1986 c 3: See note following RCW 70A.135.010.Severability—1983 c 189: "If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application of the provision to other persons or circumstances is not affected." [ 1983 c 189 § 10.]Severability—1972 ex.s. c 157: See note following RCW 82.24.020.
WA Rev Code § 82.24.280 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.280 - Liability from tax increase—Interest and penalties on unpaid tax—Administration.

RCW 82.24.280 Liability from tax increase—Interest and penalties on unpaid tax—Administration.(1) Any additional tax liability arising from a tax rate increase under this chapter shall be paid, along with reports and returns prescribed by the department, on or before the last day of the month in which the increase becomes effective.(2) If not paid by the due date, interest shall apply to any unpaid tax. Interest shall be calculated at the rate as computed under RCW 82.32.050(2) from the date the tax became due until the date of payment.(3) If upon examination of any returns or from other information obtained by the department it appears that a tax or penalty has been paid less than that properly due, the department shall assess against the taxpayer such additional amount found to be due. The department shall notify the taxpayer by mail, or electronically as provided in RCW 82.32.135, of the additional amount due, including any applicable penalties and interest. The taxpayer shall pay the additional amount within thirty days from the date of the notice, or within such further time as the department may provide.(4) All of chapter 82.32 RCW applies to tax rate increases except: RCW 82.32.050(1) and 82.32.270.[ 2007 c 111 § 104; 1996 c 149 § 10; 1995 c 278 § 13.]NOTES:Part headings not law—2007 c 111: See note following RCW 82.16.120.Findings—Intent—Effective date—1996 c 149: See notes following RCW 82.32.050.Effective date—1995 c 278: See note following RCW 82.24.010.
WA Rev Code § 82.24.290 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.290 - Exceptions—Federal instrumentalities and purchasers from federal instrumentalities.

RCW 82.24.290 Exceptions—Federal instrumentalities and purchasers from federal instrumentalities.The taxes imposed by this chapter do not apply to the sale of cigarettes to:(1) United States army, navy, air force, marine corps, or coast guard exchanges and commissaries and navy or coast guard ships' stores;(2) The United States veterans' administration; or(3) Any authorized purchaser from the federal instrumentalities named in subsection (1) or (2) of this section.[ 1995 c 278 § 14.]NOTES:Effective date—1995 c 278: See note following RCW 82.24.010.
WA Rev Code § 82.24.295 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.295 - Exceptions—Sales by Indian retailer under cigarette tax contract.

RCW 82.24.295 Exceptions—Sales by Indian retailer under cigarette tax contract.(1) The taxes imposed by this chapter do not apply to the sale, use, consumption, handling, possession, or distribution of cigarettes by an Indian retailer during the effective period of a cigarette tax contract subject to RCW 43.06.455.(2) Effective July 1, 2002, wholesalers and retailers subject to the provisions of this chapter are allowed compensation for their services in affixing the stamps required under this chapter a sum computed at the rate of six dollars per one thousand stamps purchased or affixed by them.(3) In addition to the compensation allowed under subsection (2) of this section, retailers purchasing stamps for roll-your-own cigarettes are allowed additional compensation to offset the cost of the tax under chapter 82.26 RCW. The amount equals five cents per cigarette.[ 2012 2nd sp.s. c 4 § 10; 2001 c 235 § 6.]NOTES:Effective date—2012 2nd sp.s. c 4: See note following RCW 82.24.030.Intent—Finding—2001 c 235: See RCW 43.06.450.
WA Rev Code § 82.24.300 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.300 - Exceptions—Puyallup Tribe of Indians.

RCW 82.24.300 Exceptions—Puyallup Tribe of Indians.The taxes imposed by this chapter do not apply to the sale, use, consumption, handling, possession, or distribution of cigarettes by an Indian retailer during the effective period of a cigarette tax agreement under RCW 43.06.465.[ 2005 c 11 § 5.]NOTES:Findings—Intent—Explanatory statement—Effective date—2005 c 11: See notes following RCW 43.06.465.
WA Rev Code § 82.24.302 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.302 - Exceptions—Sales by tribal retailers—Yakama Nation.

RCW 82.24.302 Exceptions—Sales by tribal retailers—Yakama Nation.The taxes imposed by this chapter do not apply to the sale, use, consumption, handling, possession, or distribution of cigarettes by a tribal retailer during the effective period of a cigarette tax agreement under RCW 43.06.466.[ 2008 c 228 § 2.]NOTES:Authorization for agreement—Effective date—2008 c 228: See notes following RCW 43.06.466.
WA Rev Code § 82.24.500 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.500 - Business of cigarette purchase, sale, consignment, distribution, or providing access to cigarette-making machines—License required—Penalty.

RCW 82.24.500 Business of cigarette purchase, sale, consignment, distribution, or providing access to cigarette-making machines—License required—Penalty.No person may engage in or conduct the business of purchasing, selling, consigning, or distributing cigarettes in this state without a license under this chapter, or providing consumers with access to a commercial cigarette-making machine without a license under this chapter. A violation of this section is a class C felony.[ 2012 2nd sp.s. c 4 § 11; 2003 c 114 § 10; 1986 c 321 § 4.]NOTES:Effective date—2012 2nd sp.s. c 4: See note following RCW 82.24.030.Policy—Intent—1986 c 321: "It is the policy of the legislature to encourage competition by reducing the government's role in price setting. It is the legislature's intent to leave price setting mainly to the forces of the marketplace. In the field of cigarette sales, the legislature finds that the goal of open competition should be balanced against the public policy disallowing use of cigarette sales as loss leaders. To balance these public policies, it is the intent of the legislature to repeal the unfair cigarette sales below cost act and to declare the use of cigarettes as loss leaders as an unfair practice under the consumer protection act." [ 1986 c 321 § 1.]Savings—1986 c 321: "A cigarette wholesalers or retailers license issued by the department of licensing under RCW 19.91.130 in good standing on the July 1, 1991, constitutes a license under RCW 82.24.500." [ 1986 c 321 § 11.]Effective date—1986 c 321: "Sections 1 and 4 through 14 of this act shall take effect on July 1, 1991." [ 1986 c 321 § 15.]
WA Rev Code § 82.24.520 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.520 - Wholesaler's license—Fee—Display of license—Bond.

RCW 82.24.520 Wholesaler's license—Fee—Display of license—Bond.A fee of six hundred fifty dollars must accompany each wholesaler's license application or license renewal application. If a wholesaler sells or intends to sell cigarettes at two or more places of business, whether established or temporary, a separate license with a license fee of one hundred fifteen dollars is required for each additional place of business. Each license, or certificate thereof, and such other evidence of license as the department of revenue requires, must be exhibited in the place of business for which it is issued and in such manner as is prescribed for the display of a business license issued under chapter 19.02 RCW. The board must require each licensed wholesaler to file with the department of revenue a bond in an amount not less than one thousand dollars to guarantee the proper performance of the duties and the discharge of the liabilities under this chapter. The bond must be executed by such licensed wholesaler as principal, and by a corporation approved by the department of revenue and authorized to engage in business as a surety company in this state, as surety. The bond must run concurrently with the wholesaler's license.[ 2013 c 144 § 51; 1986 c 321 § 6.]NOTES:Policy—Intent—Savings—Effective date—1986 c 321: See notes following RCW 82.24.500.
WA Rev Code § 82.24.530 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.530 - Retailer's license—Vending machines—Cigarette-making machines.

RCW 82.24.530 Retailer's license—Vending machines—Cigarette-making machines.(1) A fee of one hundred seventy-five dollars must accompany each retailer's license application or license renewal application. A separate license is required for each separate location at which the retailer operates. A fee of thirty additional dollars for each vending machine must accompany each application or renewal for a license issued to a retail dealer operating a cigarette vending machine. An additional fee of ninety-three dollars must accompany each application or renewal for a license issued to a retail dealer operating a cigarette-making machine.(2) A retailer applying for, or renewing, both a retailer's license under RCW 82.24.510 and a vapor products retailer's license under RCW 70.345.020 may pay a combined application fee of two hundred fifty dollars for both licenses.[ 2016 sp.s. c 38 § 9; 2012 2nd sp.s. c 4 § 12; 1993 c 507 § 15; 1986 c 321 § 7.]NOTES:Contingent effective date—2016 sp.s. c 38 §§ 5-10 and 28: See note following RCW 70.345.020.Effective date—2012 2nd sp.s. c 4: See note following RCW 82.24.030.Finding—1993 c 507: See RCW 70.155.005.Policy—Intent—Savings—Effective date—1986 c 321: See notes following RCW 82.24.500.Minors, access to tobacco, role of liquor and cannabis board: Chapter 70.155 RCW.
WA Rev Code § 82.24.540 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.540 - Licensee to operate within scope of license—Penalty.

RCW 82.24.540 Licensee to operate within scope of license—Penalty.Any person licensed only as a wholesaler, or as a retail dealer, shall not operate in any other capacity unless the additional appropriate license or licenses are first secured. A violation of this section is a misdemeanor.[ 1986 c 321 § 8.]NOTES:Policy—Intent—Savings—Effective date—1986 c 321: See notes following RCW 82.24.500.
WA Rev Code § 82.24.551 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.551 - Enforcement—Appointment of officers of liquor and cannabis board.

RCW 82.24.551 Enforcement—Appointment of officers of liquor and cannabis board.The department must appoint, as duly authorized agents, enforcement officers of the liquor and cannabis board to enforce provisions of this chapter. These officers are not considered employees of the department.[ 2020 c 139 § 30; 1997 c 420 § 10.]