Revised Code of Washington
Chapter 82.26 - Tax on Tobacco Products.
82.26.250 - Enforcement—Search warrants.

RCW 82.26.250
Enforcement—Search warrants.

When the department or the board has good reason to believe that any of the tobacco products taxed under this chapter are being kept, sold, offered for sale, or given away in violation of the provisions of this chapter, it may make affidavit of facts describing the place or thing to be searched, before any judge of any court in this state, and the judge shall issue a search warrant directed to the sheriff, any deputy, police officer, or duly authorized agent of the department or the board commanding him or her diligently to search any building, room in a building, place, or vehicle as may be designated in the affidavit and search warrant, and to seize the tobacco products and hold them until disposed of by law.

[ 2005 c 180 § 22.]
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.