# RCW 82.24.060: RCW 82.24.060: Stamps—How affixed

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S060

## Section

- **Citation:** RCW 82.24.060
- **Heading:** RCW 82.24.060: Stamps—How affixed
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 82 / Chapter 24 / Section 060

## Text

(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 distinguished from cartons or larger units, the stamps must be affixed securely on each individual package. (3) With respect to roll-your-own cigarettes, stamps must be affixed securely on each individual box or similar container provided by the retailer to the consumer.

## Nearby sections

- [RCW 82.24.010 RCW 82.24.010: Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S010.md)
- [RCW 82.24.020 RCW 82.24.020: Tax imposed—Absorption of tax—Possession defined—Exempt tribal members.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S020.md)
- [RCW 82.24.026 RCW 82.24.026: Additional tax imposed—Where deposited.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S026.md)
- [RCW 82.24.029 RCW 82.24.029: Tax preferences—Expiration dates.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S029.md)
- [RCW 82.24.030 RCW 82.24.030: Stamps.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S030.md)
- [RCW 82.24.035 RCW 82.24.035: Circumstances when no stamp may be affixed—Violation of consumer protection act.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S035.md)
- [RCW 82.24.040 RCW 82.24.040: Duty of wholesaler.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S040.md)
- [RCW 82.24.050 RCW 82.24.050: Retailer—Possession of unstamped cigarettes—Access to commercial cigarette-making machines.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S050.md)
- [RCW 82.24.060 RCW 82.24.060: Stamps—How affixed.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S060.md)
- [RCW 82.24.080 RCW 82.24.080: Legislative intent—Taxable event—Tax liability.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S080.md)
- [RCW 82.24.090 RCW 82.24.090: Records—Preservation—Reports.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S090.md)
- [RCW 82.24.100 RCW 82.24.100: Forgery or counterfeiting of stamps—Penalty.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S100.md)
- [RCW 82.24.110 RCW 82.24.110: Other offenses—Penalties.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S110.md)
- [RCW 82.24.120 RCW 82.24.120: Violations—Penalties and interest.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S120.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C24_S060. Check the current official text before relying on it. Not legal advice.