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Chapter 82.26 RCW


Tax imposedDeposited into the general fund.
Tax preferencesExpiration dates.
Legislative intentPurpose.
When tax not applicable under laws of United States.
Books and records to be preservedEntry and inspection by department or board.
Preservation of invoices of sales to other than ultimate consumer.
Retailer invoicesRequirementsInspection.
Records of shipments, deliveries from public warehouse of first destinationPreservationInspection.
Reports and returns.
Inspection of books, documents, or records of carriers.
When credit may be obtained for tax paid.
EnforcementAppointment of officers of liquor control board.
InvoicesNonpaymentPenalties and interest.
Transport of tobacco productsRequirementsVehicle inspection.
Distributor's license, retailer's licenseApplicationApprovalDisplay.
Distributor's licenseApplication fees.
Retailer's licenseApplication fee.
Board web site listing distributors and retailers.
Distributors and retailersValid license requiredViolationsPenalties.
Sales from distributors to retailersRequirements.
Manufacturer's representativesRequirements.
Enforcement, administration of chapterLicense suspension, revocation.
EnforcementUnlicensed distributors or retailersSeizure and forfeiture of property.
Seizure and forfeiture of propertyDepartment and board requirements.
EnforcementSearch warrants.
Tobacco product codeTax payment and exemption verification.
Minors: Chapter 70.155 RCW.