Chapter 82.26. Tax on tobacco products.  


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