Revised Code of Washington
Title 82 - Excise Taxes
Chapter 82.26 - Tax on Tobacco Products.

82.26.010 - Definitions. - RCW 82.26.010 Definitions. The definitions in this section apply throughout...

82.26.020 - Tax imposed—Deposited into the general fund. - RCW 82.26.020 Tax imposed—Deposited into the general fund. (1) There...

82.26.027 - Tax preferences—Expiration dates. - RCW 82.26.027 Tax preferences—Expiration dates. See RCW 82.32.805 for the...

82.26.030 - Legislative intent—Purpose. - RCW 82.26.030 Legislative intent—Purpose. It is the intent and purpose...

82.26.040 - When tax not applicable under laws of United States. - RCW 82.26.040 When tax not applicable under laws of United...

82.26.060 - Books and records to be preserved—Entry and inspection by department or board. - RCW 82.26.060 Books and records to be preserved—Entry and inspection...

82.26.070 - Preservation of invoices of sales to other than ultimate consumer. - RCW 82.26.070 Preservation of invoices of sales to other than...

82.26.080 - Retailer invoices—Requirements—Inspection. - RCW 82.26.080 Retailer invoices—Requirements—Inspection. (1) Every retailer must procure itemized...

82.26.090 - Records of shipments, deliveries from public warehouse of first destination—Preservation—Inspection. - RCW 82.26.090 Records of shipments, deliveries from public warehouse of...

82.26.100 - Reports and returns. - RCW 82.26.100 Reports and returns. Every taxpayer shall report and...

82.26.105 - Inspection of books, documents, or records of carriers. - RCW 82.26.105 Inspection of books, documents, or records of carriers....

82.26.110 - When credit may be obtained for tax paid. - RCW 82.26.110 When credit may be obtained for tax paid....

82.26.120 - Administration. - RCW 82.26.120 Administration. All of the provisions contained in chapter...

82.26.121 - Enforcement—Appointment of officers of liquor and cannabis board. - RCW 82.26.121 Enforcement—Appointment of officers of liquor and cannabis board....

82.26.130 - Invoices—Nonpayment—Penalties and interest. - RCW 82.26.130 Invoices—Nonpayment—Penalties and interest. (1) The department must by...

82.26.140 - Transport of tobacco products—Requirements—Vehicle inspection. - RCW 82.26.140 Transport of tobacco products—Requirements—Vehicle inspection. (1) No person...

82.26.150 - Distributor's license, retailer's license—Application—Approval—Display. - RCW 82.26.150 Distributor's license, retailer's license—Application—Approval—Display. (1) The licenses issuable...

82.26.160 - Distributor's license—Application fees. - RCW 82.26.160 Distributor's license—Application fees. (1) A fee of six...

82.26.170 - Retailer's license—Application fee. - RCW 82.26.170 Retailer's license—Application fee. (1) A fee of one...

82.26.180 - Board website listing distributors and retailers. - RCW 82.26.180 Board website listing distributors and retailers. The board...

82.26.190 - Distributors and retailers—Valid license required—Violations—Penalties. - RCW 82.26.190 Distributors and retailers—Valid license required—Violations—Penalties. (1)(a) No person...

82.26.200 - Sales from distributors to retailers—Requirements. - RCW 82.26.200 Sales from distributors to retailers—Requirements. (1) A retailer...

82.26.210 - Manufacturer's representatives—Requirements. - RCW 82.26.210 Manufacturer's representatives—Requirements. A manufacturer that has manufacturer's representatives...

82.26.220 - Enforcement, administration of chapter—License suspension, revocation. - RCW 82.26.220 Enforcement, administration of chapter—License suspension, revocation. (1) The...

82.26.230 - Enforcement—Unlicensed distributors or retailers—Seizure and forfeiture of property. - RCW 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. - RCW 82.26.240 Seizure and forfeiture of property—Department and board requirements....

82.26.250 - Enforcement—Search warrants. - RCW 82.26.250 Enforcement—Search warrants. When the department or the board...

82.26.260 - Tobacco product code—Tax payment and exemption verification. - RCW 82.26.260 Tobacco product code—Tax payment and exemption verification. (1)(a)...