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Chapter 82.26 RCW

TAX ON TOBACCO PRODUCTS

RCW Sections

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

Notes:

Minors: Chapter 70.155 RCW.