Chapter
TAX ON TOBACCO PRODUCTS
- RCW 82.26.010— Definitions. (Effective until January 1, 2026.)
- RCW 82.26.020— Tax imposed—Deposited into the general fund.
- RCW 82.26.027— Tax preferences—Expiration dates.
- RCW 82.26.030— Legislative intent—Purpose.
- RCW 82.26.040— When tax not applicable under laws of United States.
- RCW 82.26.060— Books and records to be preserved—Entry and inspection by department or board.
- RCW 82.26.070— Preservation of invoices of sales to other than ultimate consumer.
- RCW 82.26.080— Retailer invoices—Requirements—Inspection.
- RCW 82.26.090— Records of shipments, deliveries from public warehouse of first destination—Preservation—Inspection.
- RCW 82.26.100— Reports and returns.
- RCW 82.26.105— Inspection of books, documents, or records of carriers.
- RCW 82.26.110— When credit may be obtained for tax paid.
- RCW 82.26.120— Administration.
- RCW 82.26.121— Enforcement—Appointment of officers of liquor and cannabis board.
- RCW 82.26.130— Invoices—Nonpayment—Penalties and interest.
- RCW 82.26.140— Transport of tobacco products—Requirements—Vehicle inspection.
- RCW 82.26.150— Distributor's license, retailer's license—Application—Approval—Display.
- RCW 82.26.160— Distributor's license—Application fees.
- RCW 82.26.170— Retailer's license—Application fee.
- RCW 82.26.180— Board website listing distributors and retailers.
- RCW 82.26.190— Distributors and retailers—Valid license required—Violations—Penalties.
- RCW 82.26.200— Sales from distributors to retailers—Requirements.
- RCW 82.26.210— Manufacturer's representatives—Requirements.
- RCW 82.26.220— Enforcement, administration of chapter—License suspension, revocation.
- RCW 82.26.230— Enforcement—Unlicensed distributors or retailers—Seizure and forfeiture of property.
- RCW 82.26.240— Seizure and forfeiture of property—Department and board requirements.
- RCW 82.26.250— Enforcement—Search warrants.
- RCW 82.26.260— Tobacco product code—Tax payment and exemption verification.