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61 chapters · 1,445 sections in this title.
RCW 82.24.010 Definitions.
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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 irrespecti…
RCW 82.24.020 Tax imposed—Absorption of tax—Possession defined—Exempt tribal members.
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(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, …
RCW 82.24.026 Additional tax imposed—Where deposited.
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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…
RCW 82.24.029 Tax preferences—Expiration dates.
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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.] Notes: Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
