Revised Code of Washington
Wash. Rev. Code § 82.24.050 (2026)
✓ current as of May 2026
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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 chapter.
(3) Only a retailer licensed under this chapter may provide consumers with access to a commercial cigarette-making machine to make roll-your-own cigarettes. A retailer is prohibited from allowing the use of a commercial cigarette-making machine by a person unless, contemporaneously to the person's use of the machine, the retailer provides the consumer with a box or similar container to transport roll-your-own cigarettes and such box is affixed with the appropriate stamp or stamps as required under RCW 82.24.030(6). A consumer must transport roll-your-own cigarettes from a retailer's place of business only in such box or similar container.
(4) A commercial cigarette-making machine must have a secure meter that counts the number of cigarettes made, manufactured, or fabricated by the machine and that cannot be accessed, except for the sole purpose of taking meter readings, altered or reset by the machine operator.
[ 2012 2nd sp.s. c 4 s 4; 2003 c 114 s 4; 1995 c 278 s 4; 1990 c 216 s 3; 1969 ex.s. c 214 s 2; 1961 c 15 s 82.24.050. Prior: 1959 c 270 s 5; prior: 1949 c 228 s 13, part; 1943 c 156 s 11, part; 1941 c 178 s 13, part; 1939 c 225 s 23, part; 1935 c 180 s 82, part; Rem. Supp. 1949 s 8370-82, part.]
Notes:
Effective date—2012 2nd sp.s. c 4: See note following RCW 82.24.030.
Effective date—1995 c 278: See note following RCW 82.24.010.
Notes of Decisions
Cited in 4
cases, 1971–2009 · leading case: Tonasket v. State, 525 P.2d 744 (Wash. 1974).
Tonasket v. State, 525 P.2d 744 (Wash. 1974). “030, [4] *168 or affix tax stamps to cigarettes in his possession and being sold as prescribed by RCW 82.24.050. [5] In February of 1967, representatives of the State Tax *169 Commission entered Mr.”
United States v. Funds From First Reg'l Bank Account XXXXX1859 Held in the Name of R K Co., 639 F. Supp. 2d 1203 (W.D. Wash. 2009). “§ 82.24.050. Cigarettes without the required stamps are deemed contraband under Washington law, and under the CCTA.”
Tonasket v. State, 488 P.2d 281 (Wash. 1971). “Furthermore, he has not complied with the requirements of RCW 82.24.050, which impose upon the cigarette retailer the duty of affixing tax stamps to cigarettes sold.”
Gord v. Dep't of Revenue, 749 P.2d 678 (Wash. Ct. App. 1987). “Likewise, RCW 82.24.050 imposes upon every retailer the duty to affix the requisite denomination of stamps, except where the sale is to Indian tribal organizations.”
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