Revised Code of Washington
Chapter 82.26 - Tax on Tobacco Products.
82.26.140 - Transport of tobacco products—Requirements—Vehicle inspection.

RCW 82.26.140
Transport of tobacco products—Requirements—Vehicle inspection.

(1) No person other than (a) a licensed distributor in the distributor's own vehicle, a manufacturer's representative authorized to sell or distribute tobacco products in this state under RCW 82.26.210, or a licensed retailer in the retailer's own vehicle, or (b) a person who has given notice to the board in advance of the commencement of transportation shall transport or cause to be transported in this state tobacco products for sale.
(2) When transporting tobacco products for sale, the person shall have in his or her actual possession, or cause to have in the actual possession of those persons transporting such tobacco products on his or her behalf, invoices or delivery tickets for the tobacco products, which shall show the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity and brands of the tobacco products being transported.
(3) In any case where the department or the board, or any peace officer of the state, has knowledge or reasonable grounds to believe that any vehicle is transporting tobacco products in violation of this section, the department, the board, or peace officer, is authorized to stop the vehicle and to inspect it for contraband tobacco products.

[ 2005 c 180 § 10.]
NOTES:

Effective date—2005 c 180: See note following RCW 82.26.105.

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.