RCW 82.26.040
When tax not applicable under laws of United States.
The tax imposed by RCW 82.26.020 shall not apply with respect to any tobacco products which under the Constitution and laws of the United States may not be made the subject of taxation by this state.
[ 1961 c 15 § 82.26.040. Prior: 1959 ex.s. c 5 § 14.]
Structure Revised Code of Washington
Chapter 82.26 - Tax on Tobacco Products.
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.
82.26.100 - 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.
82.26.121 - 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.