2005 Washington Revised Code RCW 82.26.110: When credit may be obtained for tax paid.
(1) Where tobacco products upon which the tax imposed by this chapter has been reported and paid, are shipped or transported outside this state by the distributor to a person engaged in the business of selling tobacco products, to be sold by that person, or are returned to the manufacturer by the distributor or destroyed by the distributor, credit of such tax may be made to the distributor in accordance with rules prescribed by the department.
(2) Credit allowed under this section shall be determined based on the tax rate in effect for the period for which the tax imposed by this chapter, for which a credit is sought, was paid.
[2005 c 180 § 9; 1975 1st ex.s. c 278 § 76; 1961 c 15 §
82.26.110 . Prior: 1959 ex.s. c 5 § 21.]
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