Revised Code of Washington (RCW) (Last Updated: August 9, 2016) |
Title 82. EXCISE TAXES |
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. |