Revised Code of Washington
Chapter 82.26 - Tax on Tobacco Products.
82.26.027 - Tax preferences—Expiration dates.

RCW 82.26.027
Tax preferences—Expiration dates.

See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.

[ 2013 2nd sp.s. c 13 § 1715.]
NOTES:

Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.

Structure Revised Code of Washington

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.