Home/Washington/Statutes/Title 82: EXCISE TAXES/Ch. 82.24: TAX ON CIGARETTES/§ 82.24.230
Washington Statutes

§ 82.24.230 — Administration.

Washington § 82.24.230
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.24TAX ON CIGARETTES

This text of Washington § 82.24.230 (Administration.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook
Wash. Rev. Code § 82.24.230 (2026).

Text

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 . 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: Se

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Related

§ 82.32.050
Washington § 82.32.050
§ 82.24.280
Washington § 82.24.280
§ 70.155.050
Washington § 70.155.050
§ 82.24.010
Washington § 82.24.010

Legislative History

[2006 c 14 s 7;1995 c 278 s 9;1961 c 15 s 82.24.230. Prior:1935 c 180 s 95; RRS s 8370-95.]

Nearby Sections

15
§ 82.01.050
Department established—Director of revenue.
§ 82.01.060
Director—Powers and duties—Rule-making authority.
§ 82.01.070
Director—General supervision—Appointment of assistant director, personnel—Personal service contracts for out-of-state auditing services.
§ 82.01.080
Director—Delegation of powers and duties—Responsibility.
§ 82.01.090
Director—Exercise of powers, duties and functions formerly vested in tax commission.
§ 82.01.100
Assistance to other state agencies in administration and collection of taxes.
§ 82.01.115
Listing of reduction in revenues from tax exemptions to be submitted to legislature by department of revenue—Periodic review and submission of recommendations to legislature by governor.
§ 82.02.010
Definitions.
§ 82.02.020
State preempts certain tax fields—Fees prohibited for the development of land or buildings—Voluntary payments by developers authorized—Limitations—Exceptions.(Effective until January 1, 2028.)
§ 82.02.030
Additional tax rates.
§ 82.02.040
Authority of operating agencies to levy taxes.
§ 82.02.050
Impact fees—Intent—Limitations.
§ 82.02.060
Impact fees—Local ordinances—Required provisions—Exemptions.
§ 82.02.070
Impact fees—Retained in special accounts—Limitations on use—Administrative appeals.
§ 82.02.080
Impact fees—Refunds.
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Bluebook (online)
Washington § 82.24.230, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.24.230.