Chapter 82.26 RCW

TAX ON TOBACCO PRODUCTS

Sections

HTMLPDF 82.26.010Definitions.
HTMLPDF 82.26.020Tax imposed—Deposited into the general fund.
HTMLPDF 82.26.027Tax preferences—Expiration dates.
HTMLPDF 82.26.030Legislative intent—Purpose.
HTMLPDF 82.26.040When tax not applicable under laws of United States.
HTMLPDF 82.26.060Books and records to be preserved—Entry and inspection by department or board.
HTMLPDF 82.26.070Preservation of invoices of sales to other than ultimate consumer.
HTMLPDF 82.26.080Retailer invoices—Requirements—Inspection.
HTMLPDF 82.26.090Records of shipments, deliveries from public warehouse of first destination—Preservation—Inspection.
HTMLPDF 82.26.100Reports and returns.
HTMLPDF 82.26.105Inspection of books, documents, or records of carriers.
HTMLPDF 82.26.110When credit may be obtained for tax paid.
HTMLPDF 82.26.120Administration.
HTMLPDF 82.26.121Enforcement—Appointment of officers of liquor and cannabis board.
HTMLPDF 82.26.130Invoices—Nonpayment—Penalties and interest.
HTMLPDF 82.26.140Transport of tobacco products—Requirements—Vehicle inspection.
HTMLPDF 82.26.150Distributor's license, retailer's license—Application—Approval—Display.
HTMLPDF 82.26.160Distributor's license—Application fees.
HTMLPDF 82.26.170Retailer's license—Application fee.
HTMLPDF 82.26.180Board website listing distributors and retailers.
HTMLPDF 82.26.190Distributors and retailers—Valid license required—Violations—Penalties.
HTMLPDF 82.26.200Sales from distributors to retailers—Requirements.
HTMLPDF 82.26.210Manufacturer's representatives—Requirements.
HTMLPDF 82.26.220Enforcement, administration of chapter—License suspension, revocation.
HTMLPDF 82.26.230Enforcement—Unlicensed distributors or retailers—Seizure and forfeiture of property.
HTMLPDF 82.26.240Seizure and forfeiture of property—Department and board requirements.
HTMLPDF 82.26.250Enforcement—Search warrants.
HTMLPDF 82.26.260Tobacco product code—Tax payment and exemption verification.

NOTES:

Minors: Chapter 70.155 RCW.