Revised Code of Washington
Chapter 82.26 - Tax on Tobacco Products.
82.26.160 - Distributor's license—Application fees.

RCW 82.26.160
Distributor's license—Application fees.

(1) A fee of six hundred fifty dollars shall accompany each distributor's license application or license renewal application. If a distributor sells or intends to sell tobacco products at two or more places of business, whether established or temporary, a separate license with a license fee of one hundred fifteen dollars shall be required for each additional place of business.
(2) The fees imposed under subsection (1) of this section do not apply to any person applying for a distributor's license or for renewal of a distributor's license if the person has a valid wholesaler's license under RCW 82.24.510 for the place of business associated with the distributor's license application or license renewal application.

[ 2005 c 180 § 12.]
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.