Chapter 82.26 RCW



82.26.020Tax imposedDeposited into the general fund.
82.26.027Tax preferencesExpiration dates.
82.26.030Legislative intentPurpose.
82.26.040When tax not applicable under laws of United States.
82.26.060Books and records to be preservedEntry and inspection by department or board.
82.26.070Preservation of invoices of sales to other than ultimate consumer.
82.26.080Retailer invoicesRequirementsInspection.
82.26.090Records of shipments, deliveries from public warehouse of first destinationPreservationInspection.
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.
82.26.121EnforcementAppointment of officers of liquor and cannabis board.
82.26.130InvoicesNonpaymentPenalties and interest.
82.26.140Transport of tobacco productsRequirementsVehicle inspection.
82.26.150Distributor's license, retailer's licenseApplicationApprovalDisplay.
82.26.160Distributor's licenseApplication fees.
82.26.170Retailer's licenseApplication fee.
82.26.180Board website listing distributors and retailers.
82.26.190Distributors and retailersValid license requiredViolationsPenalties.
82.26.200Sales from distributors to retailersRequirements.
82.26.210Manufacturer's representativesRequirements.
82.26.220Enforcement, administration of chapterLicense suspension, revocation.
82.26.230EnforcementUnlicensed distributors or retailersSeizure and forfeiture of property.
82.26.240Seizure and forfeiture of propertyDepartment and board requirements.
82.26.250EnforcementSearch warrants.
82.26.260Tobacco product codeTax payment and exemption verification.


Minors: Chapter 70.155 RCW.