Section 82.08.0316. Exemptions—Sales of cigarettes by Indian retailers.

The tax levied by RCW 82.08.020 does not apply to sales of cigarettes by an Indian retailer during the effective period of a cigarette tax contract subject to RCW 43.06.455 or a cigarette tax agreement under RCW 43.06.465 or 43.06.466.

[ 2008 c 228 § 3; 2005 c 11 § 3; 2001 c 235 § 4.]

NOTES:

Authorization for agreement—Effective date—2008 c 228: See notes following RCW 43.06.466.

Findings—Intent—Explanatory statement—Effective date—2005 c 11: See notes following RCW 43.06.465.

Intent—Finding—2001 c 235: See RCW 43.06.450.

2008 c 228 § 3; 2005 c 11 § 3; 2001 c 235 § 4.