§ 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
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Terms Used In Washington Code > Chapter 82.26 - Tax on tobacco products

  • Affidavit: A written statement of facts confirmed by the oath of the party making it, before a notary or officer having authority to administer oaths.
  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Arrest: Taking physical custody of a person by lawful authority.
  • Bankruptcy: Refers to statutes and judicial proceedings involving persons or businesses that cannot pay their debts and seek the assistance of the court in getting a fresh start. Under the protection of the bankruptcy court, debtors may discharge their debts, perhaps by paying a portion of each debt. Bankruptcy judges preside over these proceedings.
  • Contract: A legal written agreement that becomes binding when signed.
  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Executor: A male person named in a will to carry out the decedent
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
  • Probable cause: A reasonable ground for belief that the offender violated a specific law.
  • Trustee: A person or institution holding and administering property in trust.