GroundRules
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- RCW 82.24.552 · Enforcement—Administration—Inspection of books and records.
- RCW 82.24.560 · Fees and penalties credited to general fund.
- RCW 82.24.570 · Counterfeit cigarette offenses—Penalties.
- RCW 82.24.900 · Construction—1961 c 15.
- RCW 82.25.005 · Definitions.
- RCW 82.25.010 · Tax imposed—Time of collection—Deposits.
- RCW 82.25.015 · Foundational public health services account.
- RCW 82.25.020 · Intent—Purpose.
- RCW 82.25.025 · Federal law preemption.
- RCW 82.25.030 · Recordkeeping requirements.
- RCW 82.25.035 · Itemized invoice requirement when sold to person other than ultimate consumer.
- RCW 82.25.040 · Itemized invoice requirement—Retailers.
- RCW 82.25.050 · Chapter 82.32 RCW application.
- RCW 82.25.055 · Enforcement officers.
- RCW 82.25.060 · Invoice requirements—Rules—Liability.
- RCW 82.25.065 · Transporting vapor products for sale—Notice.
- RCW 82.25.070 · Recordkeeping by the board.
- RCW 82.25.075 · Distributors and retailers—Invoices—Transportation—Additional licenses.
- RCW 82.25.080 · Distributor and retailer license requirements.
- RCW 82.25.085 · Manufacturer's representatives.
- RCW 82.25.090 · License and notice requirement violations—Seizure and forfeiture.
- RCW 82.25.095 · Seizure and forfeiture procedures.
- RCW 82.25.100 · Violations of chapter—Affidavit—Search warrants.
- RCW 82.25.105 · Tax credit—Sold outside state—Returned, destroyed products—Sold to United States or an Indian tribal organization.
- RCW 82.25.110 · Preexisting inventories.
- RCW 82.25.900 · Conflict with federal requirements—2019 c 445.
- RCW 82.25.901 · Effective date—2019 c 445.
- RCW 82.26.010 · Definitions.
- RCW 82.26.020 · Tax imposed—Deposited into the general fund.
- RCW 82.26.027 · Tax preferences—Expiration dates.
- RCW 82.26.030 · Legislative intent—Purpose.
- RCW 82.26.040 · When tax not applicable under laws of United States.
- RCW 82.26.060 · Books and records to be preserved—Entry and inspection by department or board.
- RCW 82.26.070 · Preservation of invoices of sales to other than ultimate consumer.
- RCW 82.26.080 · Retailer invoices—Requirements—Inspection.
- RCW 82.26.090 · Records of shipments, deliveries from public warehouse of first destination—Preservation—Inspection.
- RCW 82.26.100 · Reports and returns.
- RCW 82.26.105 · Inspection of books, documents, or records of carriers.
- RCW 82.26.110 · When credit may be obtained for tax paid.
- RCW 82.26.120 · Administration.
- RCW 82.26.121 · Enforcement—Appointment of officers of liquor and cannabis board.
- RCW 82.26.130 · Invoices—Nonpayment—Penalties and interest.
- RCW 82.26.140 · Transport of tobacco products—Requirements—Vehicle inspection.
- RCW 82.26.150 · Distributor's license, retailer's license—Application—Approval—Display.
- RCW 82.26.160 · Distributor's license—Application fees.
- RCW 82.26.170 · Retailer's license—Application fee.
- RCW 82.26.180 · Board website listing distributors and retailers.
- RCW 82.26.190 · Distributors and retailers—Valid license required—Violations—Penalties.
- RCW 82.26.200 · Sales from distributors to retailers—Requirements.
- RCW 82.26.210 · Manufacturer's representatives—Requirements.
- RCW 82.26.220 · Enforcement, administration of chapter—License suspension, revocation.
- RCW 82.26.230 · Enforcement—Unlicensed distributors or retailers—Seizure and forfeiture of property.
- RCW 82.26.240 · Seizure and forfeiture of property—Department and board requirements.
- RCW 82.26.250 · Enforcement—Search warrants.
- RCW 82.26.260 · Tobacco product code—Tax payment and exemption verification.
- RCW 82.27.010 · Definitions.
- RCW 82.27.020 · Excise tax imposed—Deduction—Measure of tax—Rates—Additional tax imposed.
- RCW 82.27.025 · Tax preferences—Expiration dates.
- RCW 82.27.030 · Exemptions.
- RCW 82.27.040 · Credit for taxes paid to another taxing authority.
- RCW 82.27.050 · Application of excise taxes' administrative provisions and definitions.
- RCW 82.27.070 · Deposit of taxes.
- RCW 82.27.900 · Effective date—Implementation—1980 c 98.
- RCW 82.29A.010 · Legislative findings and recognition.
- RCW 82.29A.020 · Definitions.
- RCW 82.29A.025 · Tax preferences—Expiration dates.
- RCW 82.29A.030 · Tax imposed—Credit—Additional tax imposed.
- RCW 82.29A.040 · Counties and cities authorized to impose tax—Maximum rate—Credit—Collection.
- RCW 82.29A.050 · Payment—Due dates—Collection and remittance—Liability—Reporting.
- RCW 82.29A.055 · Payment in lieu of leasehold excise tax—Property owned by Indian tribe.
- RCW 82.29A.060 · Administration—Appraisal appeal—Audits.
- RCW 82.29A.070 · Disposition of revenue.
- RCW 82.29A.080 · Counties and cities to contract with state for administration and collection—Local leasehold excise tax account.
- RCW 82.29A.090 · Distributions to counties and cities.
- RCW 82.29A.100 · Distributions by county treasurers.
- RCW 82.29A.110 · Consistency and uniformity of local leasehold tax with state leasehold tax—Model ordinance.
- RCW 82.29A.120 · Allowable credits.
- RCW 82.29A.130 · Exemptions—Certain property. (Effective until January 1, 2034.)
- RCW 82.29A.132 · Exemptions—Operation of state route No. 16.
- RCW 82.29A.134 · Exemptions—Sales/leasebacks by regional transit authorities.
- RCW 82.29A.135 · Exemptions—Property used for the operation of an anaerobic digester.
- RCW 82.29A.136 · Exemptions—Certain residential and recreational lots.
- RCW 82.29A.137 · Exemptions—Certain leasehold interests related to the manufacture of superefficient airplanes. (Expires July 1, 2040.)
- RCW 82.29A.138 · Exemptions—Certain amateur radio repeaters.
- RCW 82.29A.139 · Exemptions—Leasehold interests in public lands used for affordable housing.
- RCW 82.29A.140 · Rules and regulations.
- RCW 82.29A.160 · Improvements not defined as contract rent taxable under Title 84 RCW.
- RCW 82.32.010 · Application of chapter stated.
- RCW 82.32.020 · Definitions.
- RCW 82.32.023 · Definition of product for agreement purposes.
- RCW 82.32.026 · Registration—Seller's agent—Streamlined sales and use tax agreement.
- RCW 82.32.030 · Registration certificates—Threshold levels—Central registration system.
- RCW 82.32.033 · Registration certificates—Special events—Promoter's duties—Penalties—Definitions.
- RCW 82.32.045 · Taxes—When due and payable—Reporting periods—Verified annual returns—Relief from filing requirements. (Effective until January 1, 2029.)
- RCW 82.32.050 · Deficient tax or penalty payments—Notice—Interest—Limitations—Time extension or correction of an assessment during state of emergency.
- RCW 82.32.052 · Interest and penalties—Waiver for amounts unpaid as of February 1, 2011.
- RCW 82.32.055 · Interest and penalties—Waiver for military personnel.
- RCW 82.32.057 · Application of interest to delinquent taxes—Extensions.
- RCW 82.32.060 · Excess payment of tax, penalty, or interest—Credit or refund—Payment of judgments for refund.
- RCW 82.32.062 · Additional offset for excess payment of sales tax.