Chapter 82.26 RCW



HTMLPDF 82.26.010Definitions.
HTMLPDF 82.26.020Tax imposedDeposited into the general fund.
HTMLPDF 82.26.027Tax preferencesExpiration dates.
HTMLPDF 82.26.030Legislative intentPurpose.
HTMLPDF 82.26.040When tax not applicable under laws of United States.
HTMLPDF 82.26.060Books and records to be preservedEntry and inspection by department or board.
HTMLPDF 82.26.070Preservation of invoices of sales to other than ultimate consumer.
HTMLPDF 82.26.080Retailer invoicesRequirementsInspection.
HTMLPDF 82.26.090Records of shipments, deliveries from public warehouse of first destinationPreservationInspection.
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 82.26.121EnforcementAppointment of officers of liquor and cannabis board.
HTMLPDF 82.26.130InvoicesNonpaymentPenalties and interest.
HTMLPDF 82.26.140Transport of tobacco productsRequirementsVehicle inspection.
HTMLPDF 82.26.150Distributor's license, retailer's licenseApplicationApprovalDisplay.
HTMLPDF 82.26.160Distributor's licenseApplication fees.
HTMLPDF 82.26.170Retailer's licenseApplication fee.
HTMLPDF 82.26.180Board website listing distributors and retailers.
HTMLPDF 82.26.190Distributors and retailersValid license requiredViolationsPenalties.
HTMLPDF 82.26.200Sales from distributors to retailersRequirements.
HTMLPDF 82.26.210Manufacturer's representativesRequirements.
HTMLPDF 82.26.220Enforcement, administration of chapterLicense suspension, revocation.
HTMLPDF 82.26.230EnforcementUnlicensed distributors or retailersSeizure and forfeiture of property.
HTMLPDF 82.26.240Seizure and forfeiture of propertyDepartment and board requirements.
HTMLPDF 82.26.250EnforcementSearch warrants.
HTMLPDF 82.26.260Tobacco product codeTax payment and exemption verification.


Minors: Chapter 70.155 RCW.