Individuals & Families
Small Businesses
Nonprofits
Employers
Employee Benefits Brokers
PEOs
Credit Unions
Membership Groups
Legal Information
Sign In
/
U.S. State Codes
/
Washington
/
Title 82 - Excise Taxes
/
Chapter 82.26 - Tax on Tobacco Products.
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 control 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 web site 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.