Washington DOR Finds Operator Not Entitled to Cigarette Remedial Penalty Waiver

The Washington Department of Revenue (DOR), Administrative Review and Hearings Division Dec. 30, 2021 found that Taxpayer wasn’t entitled to a waiver of cigarette remedial penalty for excise tax purposes. The Liquor and Cannabis Board found Taxpayer, a convenience store operator, possessed out-of-state stamped cigarettes, and the DOR assessed cigarette taxes, penalties, and interest. Taxpayer paid the assessment and sought a refund, contending that its cigarettes possession was unintentional and that it was unaware that the cigarettes lacked the Washington stamp. The DOR noted: 1) Taxpayer didn’t show good cause to waive the remedial penalty; 3) Taxpayer’s possession of unstamped ...