RCW 82.26.130
Invoices—Nonpayment—Penalties and interest.
(1) The department must by rule establish the invoice detail required under RCW 82.26.060 for a distributor under RCW 82.26.010(8)(d) and for those invoices required to be provided to retailers under RCW 82.26.070.
(2) If a retailer fails to keep invoices as required under chapter 82.32 RCW, the retailer is liable for the tax owed on any uninvoiced tobacco products but not penalties and interest, except as provided in subsection (3) of this section.
(3) If the department finds that the nonpayment of tax by the retailer was willful or if in the case of a second or plural nonpayment of tax by the retailer, penalties and interest must be assessed in accordance with chapter 82.32 RCW.
[ 2020 c 139 § 33; 2002 c 325 § 5.]
NOTES:
Effective date—2002 c 325: See note following RCW 82.26.010.
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.