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82.16.0498 | Credit—Sales of electricity or gas to an aluminum smelter. | (1) A person who is subject to tax under this chapter on gross income from sales of electricity, natural gas, or manufactured gas made to an aluminum smelter is eligible for an exemption from the tax in the form of a credit, if the contract for sale of electricity or gas to the aluminum smelter specifies that the price... |
82.16.050 | Deductions in computing tax. | In computing tax there may be deducted from the gross income the following items: (1) Amounts derived by municipally owned or operated public service businesses, directly from taxes levied for the support or maintenance thereof. This subsection may not be construed to exempt service charges which are spread on the prop... |
82.16.053 | Deductions in computing tax—Light and power businesses. | (1) In computing tax under this chapter, a light and power business may deduct from gross income the lesser of the amounts determined under subsections (2) through (4) of this section. (2)(a) Fifty percent of wholesale power cost paid during the reporting period, if the light and power business has fewer than five and ... |
82.16.055 | Deductions relating to energy conservation or production from renewable resources. | (1) In computing tax under this chapter there must be deducted from the gross income: (a) An amount equal to the cost of production at the plant for consumption within the state of Washington of: (i) Electrical energy produced or generated from cogeneration as defined in RCW 82.35.020 , as existing on June 30, 2006; an... |
82.16.060 | May be taxed under other chapters. | Nothing herein shall be construed to exempt persons taxable under the provisions of this chapter from tax under any other chapters of this title with respect to activities other than those specifically within the provisions of this chapter.
[ 1961 c 15 s 82.16.060 . Prior: 1935 c 180 s 41 ; RRS s 8370-41.] |
82.16.080 | 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.
[ 1961 c 15 s 82.16.080 . Prior: 1935 c 180 s 43 ; RRS s 8370-43.] |
82.16.090 | Light or power and gas distribution businesses—Information required on customer billings. | (1) Any customer billing issued by a light or power business or gas distribution business that serves a total of more than twenty thousand customers and operates within the state shall include the following information: (a) The rates and amounts of taxes paid directly by the customer upon products or services rendered ... |
82.16.100 | Solid waste business not subject to chapter. | The business of collection, receipt, transfer, including transportation between any locations, storage, or disposal of solid waste is not subject to this chapter. Any such business activities are subject to taxation under the classification in RCW 82.04.290 (2). "Solid waste" for purposes of this section is defined in ... |
82.16.110 | Renewable energy system cost recovery—Definitions. | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Administrator" means an owner and assignee of a community solar project as defined in subsection (2)(a)(i) of this section that is responsible for applying for the investment cost recovery incentive on beha... |
82.16.120 | Renewable energy system cost recovery—Application to light/power business—Certification—Limitations. | (1)(a) Any individual, business, local governmental entity, not in the light and power business or in the gas distribution business, or a participant in a community solar project may apply to the light and power business serving the situs of the system, each fiscal year beginning on July 1, 2005, and ending June 30, 20... |
82.16.130 | Renewable energy system cost recovery—Light/power business tax credit.(Expires June 30, 2033.) | (1) A light and power business is allowed a credit against taxes due under this chapter in an amount equal to: (a) Incentive payments made in any fiscal year under RCW 82.16.120 and 82.16.165 ; and (b) Any fees a utility is allowed to recover pursuant to RCW 82.16.165 (5). (2) The credits must be taken in a form and ma... |
82.16.150 | Light and power business—Liability. | Owners of a community solar project as defined in RCW 82.16.110 (2)(a) (i) and (iii) must agree to hold harmless the light and power business serving the situs of the system, including any employee, for the good faith reliance on the information contained in an application or certification submitted by an administrator... |
82.16.155 | Tax preference performance statement—Joint legislative audit and review committee review—Washington State University data collection. | (1) This section is the tax preference performance statement for the tax preference and incentives created under RCW 82.16.130 and section 6, chapter 36, Laws of 2017 3rd sp. sess. This performance statement is only intended to be used for subsequent evaluation of the tax preference and incentives. It is not intended t... |
82.16.160 | Definitions—Renewable energy tax incentives. | The definitions in this section apply throughout this section and RCW 82.16.165 , 82.16.170 , and 82.16.175 unless the context clearly requires otherwise. (1) "Administrator" means the utility, nonprofit, or other local housing authority that organizes and administers a community solar project as provided in RCW 82.16.... |
82.16.165 | Annual production incentive certification. | (1) Beginning July 1, 2017, the following persons may submit a one-time application to the Washington State University extension energy program to receive a certification authorizing the utility serving the situs of a renewable energy system in the state of Washington to remit an annual production incentive for each ki... |
82.16.170 | Community solar programs—Organization and administration—Certification for incentive payments.(Expires June 30, 2038.) | (1) The purpose of community solar programs is to facilitate broad, equitable community investment in and access to solar power. Beginning July 1, 2017, a community solar administrator may organize and administer a community solar project as provided in this section. (2) In order to receive certification for the incent... |
82.16.175 | Shared commercial solar projects—Organization and administration. | (1) The purpose of a shared commercial solar project is to provide an entry point in solar utilization by large load customers in a manner that achieves economies of scale and maximizes system performance without limitations posed by on-site systems where sun exposure is not optimal or structural and other site deficie... |
82.16.180 | Solar modules—Sale and installation tax incentives. | (1) Any person who sells a solar module to a customer-owner, or who receives compensation from a customer-owner in exchange for installing a solar module for use in a residential-scale system or commercial-scale system in Washington must provide to the customer-owner current information regarding the tax incentives ava... |
82.16.182 | Community solar projects—Definitions.(Expires June 30, 2038.) | (1) The definitions in this section apply throughout this section and RCW 82.16.183 unless the context clearly requires otherwise. (a)(i) "Administrator" means the utility, nonprofit, tribal housing authority as provided in (a)(ii) of this subsection, or other local housing authority that organizes and administers a co... |
82.16.183 | Community solar projects.(Expires June 30, 2038.) | (1) Beginning July 1, 2022, through June 30, 2033, an administrator of a community solar project meeting the eligibility requirements described in this section and RCW 82.16.170 (3) may submit an application to the Washington State University extension energy program to receive a precertification for a community solar ... |
82.16.184 | Credit—Community solar projects.(Expires June 30, 2038.) | (1) Beginning July 1, 2022, a light and power business is allowed a credit against taxes due under this chapter in an amount equal to incentive payments made in any fiscal year under RCW 82.16.183 . (2) The credits must be taken in a form and manner as required by the department. The credit taken under this section for... |
82.16.185 | Credit—State energy performance standard—Early adoption incentive program.(Expires June 30, 2032.) | (1) Subject to the requirements of this section, a light and power business or a gas distribution business is allowed a credit against taxes due under this chapter in an amount equal to: (a) Incentive payments made in any calendar year under RCW 19.27A.220 ; and (b) Documented administrative cost not to exceed eight pe... |
82.16.187 | Credit—Alternative jet fuel. | (1)(a) Subject to the limits and provisions of this section, a credit is allowed against the tax otherwise due under this chapter for persons engaged in the use of alternative jet fuel. (b) Except as provided in (c) of this subsection, the credit under this section is equal to $1 for each gallon of alternative jet fuel... |
82.16.305 | Exemptions—Joint municipal utility services authorities. | This chapter does not apply to any payments between, or any transfer of assets to or from, a joint municipal utility services authority created under chapter 39.106 RCW and any of its members.
[ 2011 c 258 s 14 .]
Short title — Purpose — Intent — 2011 c 258: See RCW 39.106.010 . |
82.16.310 | Exemptions—Sales by a gas distribution business. | (1) The provisions of this chapter do not apply to sales by a gas distribution business of: (a) Compressed natural gas or liquefied natural gas, where the compressed natural gas or liquefied natural gas is to be sold or used as transportation fuel; (b) Natural gas from which the buyer manufactures compressed natural ga... |
82.16.315 | Exemptions—Sales of electricity or gas to silicon smelters.(Contingent expiration date.) | (1) A person who is subject to tax under this chapter on gross income from sales of electricity, natural gas, or manufactured gas made to a silicon smelter is eligible for an exemption from the tax in the form of a credit, if the contract for sale of electricity or gas to the silicon smelter specifies that the price ch... |
82.16.320 | Exemptions—Qualifying grants—National emergency or state of emergency. | (1) This chapter does not apply to any person with respect to the value proceeding or accruing from a qualifying grant received on or after February 29, 2020. (2) For purposes of this section, "qualifying grant" means an amount received, or relief from debt or other legal obligation received, that: (a) Is received unde... |
82.16.325 | Exemptions—Services for farms. | (1) This chapter shall not apply to any person hauling agricultural products or farm machinery or equipment for a farmer or for a person performing custom farming services, when the person providing the hauling and the farmer or person performing custom farming services are related. (2) The exemption provided by this s... |
82.16.330 | Exemptions—Allowances, offset credits, and price ceiling units under chapter70A.65RCW. | (1) This chapter does not apply to amounts received by a covered entity, opt-in entity, or entity that receives no-cost allowances, as defined in chapter 70A.65 RCW, from the receipt, generation, purchase, sale, transfer, or retirement of allowances, offset credits, or price ceiling units under chapter 70A.65 RCW. (2) ... |
82.17.010 | Definitions. | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Banked" means a ZEV credit that a manufacturer has carried over for use in future model years in which a manufacturer has a shortfall or for use to offset a manufacturer's deficit carried over from a previo... |
82.17.020 | Information related to manufacturer's zero-emission vehicle program activities—Transmission to department. | (1) By October 31st of each year, the department of ecology must transmit to the department the following information related to each manufacturer's zero-emission vehicle program activities during the preceding model year, using information reported to the department of ecology under chapter 70A.30 RCW: (a) Beginning w... |
82.17.030 | Tax on the banking and sale of surplus ZEV credits—Penalties and interest. | (1) Beginning May 20, 2025, for purposes of model year 2024 program implementation, an excise tax is imposed on the banking and sale of surplus ZEV credits as verified by the department of ecology for each model year. The excise tax imposed under this section does not apply to pooled surplus ZEV credits. (a) For a ZEV ... |
82.17.040 | Applicability of general administrative provisions—Rules. | (1) Except as otherwise provided by law and to the extent not inconsistent with the provisions of this chapter, chapter 82.32 RCW applies to the administration of taxes imposed under this chapter. (2) The department may adopt any rules it considers useful in administering the tax under this chapter.
[ 2025 c 419 s 5 .]... |
82.17.050 | Application of tax to manufacturers that sell fewer than 25,000 vehicles. | The tax imposed under RCW 82.17.030 does not apply to a manufacturer that banks or sells credits associated with zero-emission vehicles or qualifying plug-in hybrid zero-emission vehicles in an amount below a total of 25,000 zero-emission vehicles or plug-in hybrid zero-emission vehicles that are banked or sold for a m... |
82.18.010 | Definitions. | For purposes of this chapter: (1) "Solid waste collection business" means every person who receives solid waste for transfer, storage, or disposal including but not limited to all collection services, public or private dumps, transfer stations, and similar operations. (2) "Person" shall have the meaning given in RCW 82... |
82.18.020 | Solid waste collection tax—Revenue to public works assistance account per RCW82.18.040. | There is imposed on each person using the solid waste services of a solid waste collection business a solid waste collection tax equal to three and six-tenths percent of the consideration charged for the services.
[ 1989 c 431 s 79 ; 1986 c 282 s 7 .] |
82.18.040 | Collection of tax—Payment to state. | (1) Taxes collected under this chapter must be held in trust until paid to the state. Except as otherwise provided in this subsection (1), taxes received by the state must be deposited in the public works assistance account created in RCW 43.155.050 . For the period beginning July 1, 2011, and ending June 30, 2015, tax... |
82.18.025 | Tax preferences—Expiration dates. | See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
[ 2013 2nd sp.s. c 13 s 1709 .]
Effective date — 2013 2nd sp.s. c 13: See note following RCW 82.04.43393 . |
82.18.030 | Collection of tax. | The person collecting the charges made for using the solid waste collection business shall collect the tax imposed in this chapter. If any person charged with collecting the tax fails to bill the taxpayer for the tax, or in the alternative has not notified the taxpayer in writing of the imposition of the tax, or having... |
82.18.050 | Federal government exempt from tax. | The solid waste collection taxes imposed in this chapter shall not apply to any agency, division, or branch of the federal government or to services rendered under a contract therewith.
[ 1989 c 431 s 86 ; 1986 c 282 s 10 .] |
82.18.060 | No multiple taxation of single transaction. | To prevent pyramiding and multiple taxation of a single transaction, the solid waste collection taxes imposed in this chapter shall not apply to any solid waste collection business using the services of another solid waste collection business for the transfer, storage, processing, or disposal of the waste collected dur... |
82.18.070 | Applicability of general administrative provisions. | Chapter 82.32 RCW applies to the taxes imposed under this chapter.
[ 1989 c 431 s 88 ; 1986 c 282 s 12 .] |
82.18.080 | Enforcement. | The department of revenue shall have the power to enforce the taxes imposed in this chapter through appropriate rules.
[ 1989 c 431 s 89 ; 1986 c 282 s 13 .] |
82.19.010 | Litter tax imposed—Report to the legislature—Time of collection. | (1) In addition to any other taxes, there is hereby levied and there shall be collected by the department of revenue from every person for the privilege of engaging within this state in business as a manufacturer, as a wholesaler, or as a retailer, a litter tax equal to the value of products listed in RCW 82.19.020 , i... |
82.19.020 | Application to certain products. | To accomplish effective litter control within the state and to allocate a portion of the cost of administering this chapter to those industries whose products, including the packages, wrappings, and containers thereof, are reasonably related to the litter problem, the tax imposed in this chapter shall only apply to the... |
82.19.030 | Rule-making authority tax—Items subject to—Reporting and accounting. | (1) The department of revenue, by rule, may, if such is required, define those items subject to tax under RCW 82.19.020 . In making any such definitions, the department of revenue shall be guided by the following standards: (a) It is the purpose of this chapter to accomplish effective control of litter within this stat... |
82.19.040 | Application of chapters82.04and82.32RCW—Disposition of revenue. | (1) To the extent applicable, all of the definitions of chapter 82.04 RCW and all of the provisions of chapter 82.32 RCW apply to the tax imposed in this chapter. (2) Beginning June 30, 2019, taxes collected under this chapter shall be deposited in the waste reduction, recycling, and litter control account under RCW 70... |
82.19.050 | Exemptions. | The litter tax imposed in this chapter does not apply to: (1) The manufacture or sale of products for use and consumption outside the state; (2) The value of products or gross proceeds of the sales exempt from tax under RCW 82.04.330 ; (3) The sale of products for resale by a qualified grocery distribution cooperative ... |
82.19.055 | Tax preferences—Expiration dates. | See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
[ 2013 2nd sp.s. c 13 s 1710 .]
Effective date — 2013 2nd sp.s. c 13: See note following RCW 82.04.43393 . |
82.19.900 | Effective date—1992 c 175. | This act shall take effect July 1, 1992.
[ 1992 c 175 s 11 .] |
82.21.010 | Intent of pollution tax—Intent of model toxics control reform act. | (1) It is the intent of this chapter to impose a tax only once for each hazardous substance possessed in this state and to tax the first possession of all hazardous substances, including substances and products that the department of ecology determines to present a threat to human health or the environment. However, it... |
82.21.020 | Definitions. | Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter. (1) "Hazardous substance" means: (a) Any substance that, on March 1, 2002, is a hazardous substance under section 101(14) of the federal comprehensive environmental response, compensation, and liability act of ... |
82.21.030 | Pollution tax. | (1)(a) A tax is imposed on the privilege of possession of hazardous substances in this state. Except as provided in (b) of this subsection, the rate of the tax is seven-tenths of one percent multiplied by the wholesale value of the substance. Moneys collected under this subsection (1)(a) must be deposited in the model ... |
82.21.040 | Exemptions. | The following are exempt from the tax imposed in this chapter: (1) Any successive possession of a previously taxed hazardous substance. If tax due under this chapter has not been paid with respect to a hazardous substance, the department may collect the tax from any person who has had possession of the hazardous substa... |
82.21.045 | Tax preferences—Expiration dates. | See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
[ 2013 2nd sp.s. c 13 s 1711 .]
Effective date — 2013 2nd sp.s. c 13: See note following RCW 82.04.43393 . |
82.21.050 | Credits. | (1) Credit shall be allowed in accordance with rules of the department of revenue for taxes paid under this chapter with respect to fuel carried from this state in the fuel tank of any airplane, ship, truck, or other vehicle. (2) Credit shall be allowed, in accordance with rules of the department, against the taxes imp... |
82.21.900 | Short title—1989 c 2. | See RCW 70A.305.900 . |
82.21.905 | Captions—1989 c 2. | See RCW 70A.305.901 . |
82.21.910 | Construction—1989 c 2. | See RCW 70A.305.902 . |
82.21.915 | Existing agreements—1989 c 2. | See RCW 70A.305.903 . |
82.21.920 | Effective date—1989 c 2. | See RCW 70A.305.904 . |
82.23A.005 | Intent.(Expires July 1, 2030.) | It is the intent of this chapter to impose a tax only once for each petroleum product possessed in this state and to tax the first possession of all petroleum products. This chapter is not intended to exempt any person from tax liability under any other law.
[ 1989 c 383 s 14 .] |
82.23A.010 | Definitions.(Expires July 1, 2030.) | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Petroleum product" means plant condensate, lubricating oil, gasoline, aviation fuel, kerosene, diesel motor fuel, benzol, fuel oil, residual oil, and every other product derived from the refining of crude o... |
82.23A.020 | Tax imposed—Revenues to be deposited in the pollution liability insurance program trust account.(Expires July 1, 2030.) | (1) A tax is imposed on the privilege of possession of petroleum products in this state. The rate of the tax shall be thirty one-hundredths of one percent multiplied by the wholesale value of the petroleum product. For purposes of determining the tax imposed under this section for petroleum products introduced at the r... |
82.23A.030 | Exemptions from tax.(Expires July 1, 2030.) | The following are exempt from the tax imposed in this chapter: (1) Any successive possession of a previously taxed petroleum product. If tax due under this chapter has not been paid with respect to a petroleum product, the department may collect the tax from any person who has had possession of the petroleum product. I... |
82.23A.040 | Credit authorized.(Expires July 1, 2030.) | (1) Credit shall be allowed in accordance with rules of the department of revenue for taxes paid under this chapter with respect to fuel carried from this state in the fuel tank of any airplane, ship, truck, or other vehicle. (2) Credit shall be allowed, in accordance with rules of the department, against the taxes imp... |
82.23A.050 | Tax preferences—Expiration dates. | See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
[ 2013 2nd sp.s. c 13 s 1712 .]
Effective date — 2013 2nd sp.s. c 13: See note following RCW 82.04.43393 . |
82.23A.900 | Effective date—1989 c 383.(Expires July 1, 2030.) | This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately, except RCW 82.23A.005 through 82.23A.040 shall take effect July 1, 1989.
[ 1989 c 383 s 22 .] |
82.23A.902 | Expiration of chapter. | This chapter expires July 1, 2030, coinciding with the expiration of chapter 70A.325 RCW.
[ 2020 c 20 s 1485 ; 2016 c 161 s 19 ; 2012 1st sp.s. c 3 s 6 ; 2006 c 276 s 5 ; 2000 c 16 s 3 ; 1996 c 88 s 3 .] |
82.23B.010 | Definitions. | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Barrel" means a unit of measurement of volume equal to forty-two United States gallons of crude oil or petroleum product. (2) "Bulk oil terminal" means a facility of any kind, other than a waterborne vessel... |
82.23B.020 | Oil spill response tax—Oil spill administration tax. | (1) An oil spill response tax is imposed on the privilege of receiving: (a) Crude oil or petroleum products at a marine terminal within this state from a waterborne vessel or barge operating on the navigable waters of this state; or (b) crude oil or petroleum products at a bulk oil terminal within this state from a tan... |
82.23B.025 | Tax preferences—Expiration dates. | See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
[ 2013 2nd sp.s. c 13 s 1713 .]
Effective date — 2013 2nd sp.s. c 13: See note following RCW 82.04.43393 . |
82.23B.030 | Exemption. | The taxes imposed under this chapter only apply to the first receipt of crude oil or petroleum products at a marine or bulk oil terminal in this state and not to the later transporting and subsequent receipt of the same oil or petroleum product, whether in the form originally received at a marine or bulk oil terminal i... |
82.23B.040 | Credit—Crude oil or petroleum exported or sold for export. | Credit must be allowed against the taxes imposed under this chapter for any crude oil or petroleum products received at a marine or bulk oil terminal and subsequently exported from or sold for export from the state.
[ 2015 c 274 s 16 ; 1992 c 73 s 10 ; 1991 c 200 s 804 .]
Effective date — 2015 c 274: See note following... |
82.23B.045 | Refund or credit—Petroleum products used by consumers for nonfuel purpose or used in manufacture of nonfuel item. | (1) Any person having paid the tax imposed by this chapter who uses petroleum products as a consumer for a purpose other than as a fuel may claim refund or credit against the tax imposed under this chapter. For this purpose, the term consumer shall be defined as provided in RCW 82.04.190 . (2) Any person having paid th... |
82.23B.050 | Rules. | The department shall adopt such rules as may be necessary to enforce and administer the provisions of this chapter. Chapter 82.32 RCW applies to the administration, collection, and enforcement of the taxes levied under this chapter.
[ 1991 c 200 s 808 .] |
82.23B.060 | Imposition of taxes. | The taxes imposed in this chapter shall take effect October 1, 1991.
[ 1991 c 200 s 809 .] |
82.23B.900 | Effective dates—1991 c 200. | See RCW 90.56.901 . |
82.23B.901 | Savings—1992 c 73. | The amendment of RCW 82.23B.010 , 82.23B.020 , 82.23B.030 , and 82.23B.040 by chapter 73, Laws of 1992, shall not be construed as affecting any existing right acquired or liability or obligation incurred under the sections or under any rule or order adopted under the sections, nor as affecting any proceeding instituted... |
82.23B.902 | Effective dates—1992 c 73. | This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [March 26, 1992], except sections 6, 7, 9, and 10 of this act shall take effect October 1, 1992.
[ 1992 c 73 s 46 .] |
82.24.010 | Definitions. | The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Board" means the liquor and cannabis board. (2) "Cigarette" means any roll for smoking made wholly or in part of tobacco, irrespective of size or shape and irrespective of the tobacco being flavored, adulte... |
82.24.020 | Tax imposed—Absorption of tax—Possession defined—Exempt tribal members. | (1) There is levied and collected as provided in this chapter , a tax upon the sale, use, consumption, handling, possession, or distribution of all cigarettes, in an amount equal to 12.125 cents per cigarette. (2) Wholesalers subject to the payment of this tax may, if they wish, absorb five one-hundredths cents per cig... |
82.24.026 | Additional tax imposed—Where deposited. | In addition to the tax imposed upon the sale, use, consumption, handling, possession, or distribution of cigarettes set forth in RCW 82.24.020 , there is imposed a tax in an amount equal to three cents per cigarette. Beginning July 1, 2010, the revenue collected under this section must be deposited into the general fun... |
82.24.029 | Tax preferences—Expiration dates. | See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
[ 2013 2nd sp.s. c 13 s 1714 .]
Effective date — 2013 2nd sp.s. c 13: See note following RCW 82.04.43393 . |
82.24.030 | Stamps. | (1) In order to enforce collection of the tax hereby levied, the department of revenue must design and have printed stamps of such size and denominations as may be determined by the department. The stamps must be affixed on the smallest container or package that will be handled, sold, used, consumed, or distributed, to... |
82.24.035 | Circumstances when no stamp may be affixed—Violation of consumer protection act. | (1) No stamp may be affixed to, or made upon, any container or package of cigarettes if: (a) The container or package differs in any respect with the requirements of the federal cigarette labeling and advertising act (15 U.S.C. Sec. 1331 et seq.) for the placement of labels, warnings, or any other information upon a pa... |
82.24.040 | Duty of wholesaler. | (1) Except as authorized by this chapter, no person other than a licensed wholesaler shall possess in this state unstamped cigarettes. (2) No wholesaler in this state may possess within this state unstamped cigarettes except that: (a) Every wholesaler in the state who is licensed under Washington state law may possess ... |
82.24.050 | Retailer—Possession of unstamped cigarettes—Access to commercial cigarette-making machines. | (1) No retailer in this state may possess unstamped cigarettes within this state unless the person is also a wholesaler in possession of the cigarettes in accordance with RCW 82.24.040 . (2) A retailer may obtain cigarettes only from a wholesaler subject to the provisions of this chapter. (3) Only a retailer licensed u... |
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 distinguishe... |
82.24.080 | Legislative intent—Taxable event—Tax liability. | (1) It is the intent and purpose of this chapter to levy a tax on all of the articles taxed under this chapter, sold, used, consumed, handled, possessed, or distributed within this state and to collect the tax from the person who first sells, uses, consumes, handles, possesses (either physically or constructively, in a... |
82.24.090 | Records—Preservation—Reports. | (1) Every wholesaler or retailer subject to the provisions of this chapter shall keep and preserve for a period of five years an accurate set of records. These records must show all transactions relating to the purchase and sale of any of the articles taxed under this chapter and show all physical inventories performed... |
82.24.100 | Forgery or counterfeiting of stamps—Penalty. | To forge or counterfeit any stamp of the kind herein provided is a felony.
[ 1961 c 15 s 82.24.100 . Prior: 1935 c 180 s 85 ; RRS s 8370-85.] |
82.24.110 | Other offenses—Penalties. | (1) Each of the following acts is a gross misdemeanor and punishable as such: (a) To sell, except as a licensed wholesaler engaged in interstate commerce as to the article being taxed herein, without the stamp first being affixed; (b) To sell in Washington as a wholesaler to a retailer who does not possess and is requi... |
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 ... |
82.24.130 | Seizure and forfeiture. | (1) The following are subject to seizure and forfeiture: (a) Subject to RCW 82.24.250 , any articles taxed in this chapter that are found at any point within this state, which articles are held, owned, or possessed by any person, and that do not have the stamps affixed to the packages or containers; any container or pa... |
82.24.135 | Forfeiture procedure. | In all cases of seizure of any property made subject to forfeiture under this chapter the department or the board shall proceed as follows: (1) Forfeiture shall be deemed to have commenced by the seizure. Notice of seizure shall be given to the department or the board immediately if the seizure is made by someone other... |
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 ch... |
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 wh... |
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 thin... |
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 stam... |
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