Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.21.915 Existing agreements—1989 c 2.
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See RCW 70A.305.903.
RCW 82.21.920 Effective date—1989 c 2.
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See RCW 70A.305.904.
RCW 82.23A.005 Intent.
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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.]
RCW 82.23A.010 Definitions.
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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 produ…
RCW 82.23A.020 Tax imposed—Revenues to be deposited in the pollution liability insurance program trust account.
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(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 fo…
RCW 82.23A.030 Exemptions from tax.
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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…
RCW 82.23A.040 Credit authorized.
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(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 o…
RCW 82.23A.050 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 1712.]Notes:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
RCW 82.23A.900 Effective date—1989 c 383.
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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 …
RCW 82.23A.902 Expiration of chapter.
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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.]
RCW 82.23B.010 Definitions.
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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 an…
RCW 82.23B.020 Oil spill response tax—Oil spill administration tax.
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(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 o…
RCW 82.23B.025 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 1713.]Notes:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
RCW 82.23B.030 Exemption.
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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 rec…
RCW 82.23B.040 Credit—Crude oil or petroleum exported or sold for export.
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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.]Notes:Effect…
RCW 82.23B.045 Refund or credit—Petroleum products used by consumers for nonfuel purpose or used in manufacture of nonfuel item.
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(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 8…
RCW 82.23B.050 Rules.
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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.]
RCW 82.23B.060 Imposition of taxes.
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The taxes imposed in this chapter shall take effect October 1, 1991.[ 1991 c 200 s 809.]
RCW 82.23B.900 Effective dates—1991 c 200.
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See RCW 90.56.901.
RCW 82.23B.901 Savings—1992 c 73.
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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 a…
RCW 82.23B.902 Effective dates—1992 c 73.
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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 …
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 irrespective…
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, a…
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.
RCW 82.24.030 Stamps.
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(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, …
RCW 82.24.035 Circumstances when no stamp may be affixed—Violation of consumer protection act.
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(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, warni…
RCW 82.24.040 Duty of wholesaler.
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(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 u…
RCW 82.24.050 Retailer—Possession of unstamped cigarettes—Access to commercial cigarette-making machines.
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(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 c…
RCW 82.24.060 Stamps—How affixed.
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(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 …
RCW 82.24.080 Legislative intent—Taxable event—Tax liability.
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(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 (e…
RCW 82.24.090 Records—Preservation—Reports.
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(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…
RCW 82.24.100 Forgery or counterfeiting of stamps—Penalty.
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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.]
RCW 82.24.110 Other offenses—Penalties.
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(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 reta…
RCW 82.24.120 Violations—Penalties and interest.
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(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 t…
RCW 82.24.130 Seizure and forfeiture.
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(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 packa…
RCW 82.24.135 Forfeiture procedure.
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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 …
RCW 82.24.145 Forfeited property—Retention, sale, or destruction—Use of sale proceeds.
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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…
RCW 82.24.180 Seized property may be returned—Penalty, interest.
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(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 parti…
RCW 82.24.190 Search and seizure.
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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…
RCW 82.24.210 Redemption of stamps.
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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. I…
RCW 82.24.230 Administration.
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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 i…
RCW 82.24.250 Transportation of unstamped cigarettes—Invoices and delivery tickets required—Stop and inspect.
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(1) No person other than: (a) A licensed wholesaler in the wholesaler's own vehicle; or (b) a person who has given notice to the board in advance of the commencement of transportation shall transport or cause to be transported in this state cigarettes not having the stamps affixe…
RCW 82.24.260 Selling or disposal of unstamped cigarettes—Person to pay and remit tax or affix stamps—Liability.
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(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 po…
RCW 82.24.280 Liability from tax increase—Interest and penalties on unpaid tax—Administration.
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(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, interes…
RCW 82.24.290 Exceptions—Federal instrumentalities and purchasers from federal instrumentalities.
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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 …
RCW 82.24.295 Exceptions—Sales by Indian retailer under cigarette tax contract.
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(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…
RCW 82.24.300 Exceptions—Puyallup Tribe of Indians.
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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 s 5.]Notes:Findings—Intent—Explanatory …
RCW 82.24.302 Exceptions—Sales by tribal retailers—Yakama Nation.
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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 s 2.]Notes:Authorization for agreement—…
RCW 82.24.500 Business of cigarette purchase, sale, consignment, distribution, or providing access to cigarette-making machines—License required—Penalty.
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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 v…