Tax on Tobacco Products.

  1. Law
  2. Revised Code of Washington
  3. Excise Taxes
  4. Tax on Tobacco Products.

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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 and cannabis 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 website 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.