Chapter 82.26 - TAX ON TOBACCO PRODUCTS

Section 82.26.010 - Definitions
Section 82.26.020 - Tax imposed-Deposited into the general fund
Section 82.26.027 - Tax preferences-Expiration dates
Section 82.26.030 - Legislative intent-Purpose
Section 82.26.040 - When tax not applicable under laws of United States
Section 82.26.060 - Books and records to be preserved-Entry and inspection by department or board
Section 82.26.070 - Preservation of invoices of sales to other than ultimate consumer
Section 82.26.080 - Retailer invoices-Requirements-Inspection
Section 82.26.090 - Records of shipments, deliveries from public warehouse of first destination-Preservation-Inspection
Section 82.26.100 - Reports and returns
Section 82.26.105 - Inspection of books, documents, or records of carriers
Section 82.26.110 - When credit may be obtained for tax paid
Section 82.26.120 - Administration
Section 82.26.121 - Enforcement-Appointment of officers of liquor and cannabis board
Section 82.26.130 - Invoices-Nonpayment-Penalties and interest
Section 82.26.140 - Transport of tobacco products-Requirements-Vehicle inspection
Section 82.26.150 - Distributor's license, retailer's license-Application-Approval-Display
Section 82.26.160 - Distributor's license-Application fees
Section 82.26.170 - Retailer's license-Application fee
Section 82.26.180 - Board website listing distributors and retailers
Section 82.26.190 - Distributors and retailers-Valid license required-Violations-Penalties
Section 82.26.200 - Sales from distributors to retailers-Requirements
Section 82.26.210 - Manufacturer's representatives-Requirements
Section 82.26.220 - Enforcement, administration of chapter-License suspension, revocation
Section 82.26.230 - Enforcement-Unlicensed distributors or retailers-Seizure and forfeiture of property
Section 82.26.240 - Seizure and forfeiture of property-Department and board requirements
Section 82.26.250 - Enforcement-Search warrants
Section 82.26.260 - Tobacco product code-Tax payment and exemption verification