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2021 Revised Code of Washington
Title 82 - Excise Taxes
Chapter 82.26 - Tax on Tobacco Products.
- 82.26.010 - Definitions.
- 82.26.020 - Tax imposed—Deposited into the general fund.
- 82.26.027 - Tax preferences—Expiration dates.
- 82.26.030 - Legislative intent—Purpose.
- 82.26.040 - When tax not applicable under laws of United States.
- 82.26.060 - Books and records to be preserved—Entry and inspection by department or board.
- 82.26.070 - Preservation of invoices of sales to other than ultimate consumer.
- 82.26.080 - Retailer invoices—Requirements—Inspection.
- 82.26.090 - Records of shipments, deliveries from public warehouse of first destination—Preservation—Inspection.
- 82.26.100 - Reports and returns.
- 82.26.105 - Inspection of books, documents, or records of carriers.
- 82.26.110 - When credit may be obtained for tax paid.
- 82.26.120 - Administration.
- 82.26.121 - Enforcement—Appointment of officers of liquor and cannabis board.
- 82.26.130 - Invoices—Nonpayment—Penalties and interest.
- 82.26.140 - Transport of tobacco products—Requirements—Vehicle inspection.
- 82.26.150 - Distributor's license, retailer's license—Application—Approval—Display.
- 82.26.160 - Distributor's license—Application fees.
- 82.26.170 - Retailer's license—Application fee.
- 82.26.180 - Board website listing distributors and retailers.
- 82.26.190 - Distributors and retailers—Valid license required—Violations—Penalties.
- 82.26.200 - Sales from distributors to retailers—Requirements.
- 82.26.210 - Manufacturer's representatives—Requirements.
- 82.26.220 - Enforcement, administration of chapter—License suspension, revocation.
- 82.26.230 - Enforcement—Unlicensed distributors or retailers—Seizure and forfeiture of property.
- 82.26.240 - Seizure and forfeiture of property—Department and board requirements.
- 82.26.250 - Enforcement—Search warrants.
- 82.26.260 - Tobacco product code—Tax payment and exemption verification.
NOTES:
Minors: Chapter 70.155 RCW.
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