reglab/housing_qa huggingface dataset:
WA Rev Code § 82.24.552 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.552 - Enforcement—Administration—Inspection of books and records.

RCW 82.24.552 Enforcement—Administration—Inspection of books and records.(1) For the purposes of obtaining information concerning any matter relating to the administration or enforcement of this chapter, the department, the board, or any of its agents may inspect the books, documents, or records of any person transporting cigarettes for sale to any person or entity in the state, and books, documents, or records containing any information relating to the transportation or possession of cigarettes for sale in the possession of a specific common carrier as defined in RCW 81.80.010 doing business in this state, or books, documents, and records of vehicle rental agencies whose vehicles are being rented for the purpose of transporting contraband cigarettes.(2) If a person neglects or refuses to produce and submit for inspection any book, record, or document as required by this section when requested to do so by the department, the board, or its agent, then the department or the board may seek an order in superior court compelling production of the books, records, or documents.[ 2007 c 221 § 2.]
WA Rev Code § 82.24.560 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.560 - Fees and penalties credited to general fund.

RCW 82.24.560 Fees and penalties credited to general fund.Except as specified in RCW 70.155.120, all fees and penalties received or collected by the department of revenue pursuant to this chapter shall be paid to the state treasurer, to be credited to the general fund.[ 1993 c 507 § 18; 1986 c 321 § 10.]NOTES:Finding—1993 c 507: See RCW 70.155.005.Policy—Intent—Savings—Effective date—1986 c 321: See notes following RCW 82.24.500.
WA Rev Code § 82.24.570 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.570 - Counterfeit cigarette offenses—Penalties.

RCW 82.24.570 Counterfeit cigarette offenses—Penalties.(1) It is unlawful for any person to knowingly manufacture, sell, or possess counterfeit cigarettes. A cigarette is "counterfeit" if:(a) The cigarette or its packaging bears any reproduction or copy of a trademark, service mark, trade name, label, term, design, or work adopted or used by a manufacturer to identify its own cigarettes; and(b) The cigarette is not manufactured by the owner or holder of that trademark, service mark, trade name, label, term, design, or work, or by any authorized licensee of that person.(2) Any person who violates the provisions of this section is guilty of a class C felony which is punishable by up to five years in prison and a fine of up to ten thousand dollars.(3) Any person who is convicted of a second or subsequent violation of the provisions of this section is guilty of a class B felony which is punishable by up to ten years in prison and a fine of up to twenty thousand dollars.[ 2003 c 114 § 6.]
WA Rev Code § 82.24.900 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.24 - Tax on Cigarettes.|82.24.900 - Construction—1961 c 15.

RCW 82.24.900 Construction—1961 c 15.The provisions of this chapter shall not apply in any case in which the state of Washington is prohibited from taxing under the Constitution of this state or the Constitution or the laws of the United States.[ 1961 c 15 § 82.24.900. Prior: 1935 c 180 § 94; RRS § 8370-94.]
WA Rev Code § 82.25.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.25 - Tax on Vapor Products.|82.25.010 - Tax imposed—Time of collection—Deposits.

RCW 82.25.010 Tax imposed—Time of collection—Deposits.(1)(a) There is levied and collected a tax upon the sale, use, consumption, handling, possession, or distribution of all vapor products in this state as follows:(i) All vapor products other than those taxed under (a)(ii) of this subsection are taxed at a rate equal to twenty-seven cents per milliliter of solution, regardless of whether it contains nicotine, and a proportionate tax at the like rate on all fractional parts of a milliliter thereof.(ii) Any accessible container of solution, regardless of whether it contains nicotine, that is greater than five milliliters, is taxed at a rate equal to nine cents per milliliter of solution and a proportionate tax at the like rate on all fractional parts of a milliliter thereof.(b) The tax in this section must be imposed based on the volume of the solution as listed by the manufacturer.(2)(a) The tax under this section must be collected at the time the distributor: (i) Brings, or causes to be brought, into this state from without the state vapor products for sale; (ii) makes, manufactures, fabricates, or stores vapor products in this state for sale in this state; (iii) ships or transports vapor products to retailers or consumers in this state; or (iv) handles for sale any vapor products that are within this state but upon which tax has not been imposed.(b) The tax imposed under this section must also be collected by the department from the consumer of vapor products where the tax imposed under this section was not paid by the distributor on such vapor products.(3)(a) The moneys collected under this section must be deposited as follows:(i) Fifty percent into the Andy Hill cancer research endowment fund match transfer account created in RCW 43.348.080; and(ii) Fifty percent into the foundational public health services account created in RCW 82.25.015.(b) The funding provided under this subsection is intended to supplement and not supplant general fund investments in cancer research and foundational public health services.[ 2019 c 445 § 102.]NOTES:Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
WA Rev Code § 82.25.015 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.25 - Tax on Vapor Products.|82.25.015 - Foundational public health services account.

RCW 82.25.015 Foundational public health services account.The foundational public health services account is created in the state treasury. Half of all of the moneys collected from the tax imposed on vapor products under RCW 66.44.010 must be deposited into the account. Moneys in the account may be spent only after appropriation. Moneys in the account are to be used for the following purposes:(1) To fund foundational health services. In the 2019-2021 biennium, at least twelve million dollars of the funds deposited into the account must be appropriated for this purpose. Beginning in the 2021-2023 biennium, fifty percent of the funds deposited into the account, but not less than twelve million dollars each biennium, are to be used for this purpose;(2) To fund tobacco, vapor product, and nicotine control and prevention, and other substance use prevention and education. Beginning in the 2021-2023 biennium, seventeen percent of the funds deposited into the account are to be used for this purpose;(3) To support increased access and training of public health professionals at public health programs at accredited public institutions of higher education in Washington. Beginning in the 2021-2023 biennium, five percent of the funds deposited into the account are to be used for this purpose;(4) To fund enforcement by the state liquor and cannabis board of the provisions of this chapter to prevent sales of vapor products to minors and related provisions for control of marketing and product safety, provided that no more than eight percent of the funds deposited into the account may be appropriated for these enforcement purposes.[ 2019 c 445 § 103.]NOTES:Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
WA Rev Code § 82.25.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.25 - Tax on Vapor Products.|82.25.020 - Intent—Purpose.

RCW 82.25.020 Intent—Purpose.It is the intent and purpose of this chapter to levy a tax on all vapor products sold, used, consumed, handled, possessed, or distributed within this state. It is the further intent and purpose of this chapter to impose the tax only once on all vapor products in this state. Nothing in this chapter may be construed to exempt any person taxable under any other law or under any other tax imposed under this title.[ 2019 c 445 § 104.]NOTES:Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
WA Rev Code § 82.25.025 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.25 - Tax on Vapor Products.|82.25.025 - Federal law preemption.

RCW 82.25.025 Federal law preemption.The tax imposed by RCW 82.25.010 does not apply with respect to any vapor products which under the Constitution and laws of the United States may not be made the subject of taxation by this state.[ 2019 c 445 § 105.]NOTES:Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
WA Rev Code § 82.25.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.25 - Tax on Vapor Products.|82.25.030 - Recordkeeping requirements.

RCW 82.25.030 Recordkeeping requirements.(1) Every distributor must keep at each place of business complete and accurate records for that place of business, including itemized invoices, of vapor products held, purchased, manufactured, brought in or caused to be brought in from without the state, or shipped or transported to retailers in this state, and of all sales of vapor products made.(2) These records must show the names and addresses of purchasers, the inventory of all vapor products, and other pertinent papers and documents relating to the purchase, sale, or disposition of vapor products. All invoices and other records required by this section to be kept must be preserved for a period of five years from the date of the invoices or other documents or the date of the entries appearing in the records.(3) At any time during usual business hours the department, board, or its duly authorized agents or employees may enter any place of business of a distributor, without a search warrant, and inspect the premises, the records required to be kept under this chapter, and the vapor products contained therein, to determine whether or not all the provisions of this chapter are being fully complied with. If the department, board, or any of its agents or employees are denied free access or are hindered or interfered with in making such examination, the registration certificate issued under RCW 82.32.030 of the distributor at such premises are subject to revocation by the department, and any licenses issued under chapter 70.345, 82.26, or 82.24 RCW are subject to suspension or revocation by the board.[ 2019 c 445 § 106.]NOTES:Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
WA Rev Code § 82.25.035 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.25 - Tax on Vapor Products.|82.25.035 - Itemized invoice requirement when sold to person other than ultimate consumer.

RCW 82.25.035 Itemized invoice requirement when sold to person other than ultimate consumer.Every person required to be licensed under chapter 70.345 RCW who sells vapor products to persons other than the ultimate consumer must render with each sale itemized invoices showing the seller's name and address, the purchaser's name and address, the date of sale, and all prices. The person must preserve legible copies of all such invoices for five years from the date of sale.[ 2019 c 445 § 107.]NOTES:Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
WA Rev Code § 82.25.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.25 - Tax on Vapor Products.|82.25.040 - Itemized invoice requirement—Retailers.

RCW 82.25.040 Itemized invoice requirement—Retailers.(1) Every retailer must procure itemized invoices of all vapor products purchased. The invoices must show the seller's name and address, the date of purchase, and all prices and discounts.(2) The retailer must keep at each retail outlet copies of complete, accurate, and legible invoices for that retail outlet or place of business. All invoices required to be kept under this section must be preserved for five years from the date of purchase.(3) At any time during usual business hours the department, board, or its duly authorized agents or employees may enter any retail outlet without a search warrant, and inspect the premises for invoices required to be kept under this section and the vapor products contained in the retail outlet, to determine whether or not all the provisions of this chapter are being fully complied with. If the department, board, or any of its agents or employees are denied free access or are hindered or interfered with in making the inspection, the registration certificate issued under RCW 82.32.030 of the retailer at the premises is subject to revocation by the department, and any licenses issued under chapter 70.345, 82.26, or 82.24 RCW are subject to suspension or revocation by the board.[ 2019 c 445 § 108.]NOTES:Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
WA Rev Code § 82.25.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.25 - Tax on Vapor Products.|82.25.050 - Chapter 82.32 RCW application.

RCW 82.25.050 Chapter 82.32 RCW application.All of the provisions contained in chapter 82.32 RCW not inconsistent with the provisions of this chapter have full force and application with respect to taxes imposed under the provisions of this chapter.[ 2019 c 445 § 110.]NOTES:Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
WA Rev Code § 82.25.055 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.25 - Tax on Vapor Products.|82.25.055 - Enforcement officers.

RCW 82.25.055 Enforcement officers.The department must authorize, as duly authorized agents, enforcement officers of the board to enforce provisions of this chapter. These officers are not employees of the department.[ 2019 c 445 § 111.]NOTES:Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
WA Rev Code § 82.25.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.25 - Tax on Vapor Products.|82.25.060 - Invoice requirements—Rules—Liability.

RCW 82.25.060 Invoice requirements—Rules—Liability.(1) The department may by rule establish the invoice detail required under RCW 82.25.030 for a distributor and for those invoices required to be provided to retailers under RCW 82.25.040.(2) If a retailer fails to keep invoices as required under RCW 82.25.040, the retailer is liable for the tax owed on any uninvoiced vapor products but not penalties and interest, except as provided in subsection (3) of this section.(3) If the department finds that the nonpayment of tax by the retailer was willful or if in the case of a second or plural nonpayment of tax by the retailer, penalties and interest must be assessed in accordance with chapter 82.32 RCW.[ 2019 c 445 § 112.]NOTES:Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
WA Rev Code § 82.25.065 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.25 - Tax on Vapor Products.|82.25.065 - Transporting vapor products for sale—Notice.

RCW 82.25.065 Transporting vapor products for sale—Notice.(1) No person may transport or cause to be transported in this state vapor products for sale other than: (a) A licensed distributor under chapter 70.345 RCW, or a manufacturer's representative authorized to sell or distribute vapor products in this state under chapter 70.345 RCW; (b) a licensed retailer under chapter 70.345 RCW; (c) a seller with a valid delivery sale license under chapter 70.345 RCW; or (d) a person who has given notice to the board in advance of the commencement of transportation.(2) When transporting vapor products for sale, the person must have in his or her actual possession, or cause to have in the actual possession of those persons transporting such vapor products on his or her behalf, invoices or delivery tickets for the vapor products, which must show the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity and brands of the vapor products being transported.(3) In any case where the department or the board, or any peace officer of the state, has knowledge or reasonable grounds to believe that any vehicle is transporting vapor products in violation of this section, the department, board, or peace officer is authorized to stop the vehicle and to inspect it for contraband vapor products.(4) This section does not apply to a motor carrier or freight forwarder as defined in Title 49 U.S.C. Sec. 13102 or an air carrier as defined in Title 49 U.S.C. Sec. 40102.[ 2019 c 445 § 113.]NOTES:Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
WA Rev Code § 82.25.070 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.25 - Tax on Vapor Products.|82.25.070 - Recordkeeping by the board.

RCW 82.25.070 Recordkeeping by the board.The board must compile and maintain a current record of the names of all distributors, retailers, and delivery sales licenses under chapter 70.345 RCW and the status of their license or licenses. The information must be updated on a monthly basis and published on the board's official internet website. This information is not subject to the confidentiality provisions of RCW 82.32.330 and must be disclosed to manufacturers, distributors, retailers, and the general public upon request.[ 2019 c 445 § 114.]NOTES:Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
WA Rev Code § 82.25.075 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.25 - Tax on Vapor Products.|82.25.075 - Distributors and retailers—Invoices—Transportation—Additional licenses.

RCW 82.25.075 Distributors and retailers—Invoices—Transportation—Additional licenses.(1) No person engaged in or conducting business as a distributor or retailer in this state may:(a) Make, use, or present or exhibit to the department or the board any invoice for any of the vapor products taxed under this chapter that bears an untrue date or falsely states the nature or quantity of the goods invoiced; or(b) Fail to produce on demand of the department or the board all invoices of all the vapor products taxed under this chapter within five years prior to such demand unless the person can show by satisfactory proof that the nonproduction of the invoices was due to causes beyond the person's control.(2)(a) No person, other than a licensed distributor, retailer or delivery sales licensee, or manufacturer's representative, may transport vapor products for sale in this state for which the taxes imposed under this chapter have not been paid unless:(i) Notice of the transportation has been given as required under RCW 82.25.065;(ii) The person transporting the vapor products actually possesses invoices or delivery tickets showing the true name and address of the consignor or seller, the true name and address of the consignee or purchaser, and the quantity and brands of vapor products being transported; and(iii) The vapor products are consigned to or purchased by a person in this state who is licensed under chapter 70.345 RCW.(b) A violation of this subsection (2) is a gross misdemeanor.(3) Any person licensed under chapter 70.345 RCW as a distributor, and any person licensed under chapter 70.345 RCW as a retailer, may not operate in any other capacity unless the additional appropriate license is first secured, except as otherwise provided by law. A violation of this subsection (3) is a misdemeanor.(4) The penalties provided in this section are in addition to any other penalties provided by law for violating the provisions of this chapter or the rules adopted under this chapter.(5) This section does not apply to a motor carrier or freight forwarder as defined in Title 49 U.S.C. Sec. 13102 or an air carrier as defined in Title 49 U.S.C. Sec. 40102.[ 2019 c 445 § 115.]NOTES:Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
WA Rev Code § 82.25.080 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.25 - Tax on Vapor Products.|82.25.080 - Distributor and retailer license requirements.

RCW 82.25.080 Distributor and retailer license requirements.(1) A retailer that obtains vapor products from an unlicensed distributor or any other person that is not licensed under chapter 70.345 RCW must be licensed both as a retailer and a distributor and is liable for the tax imposed under RCW 82.25.010 with respect to the vapor products acquired from the unlicensed person that are held for sale, handling, or distribution in this state. For the purposes of this subsection, "person" includes both persons defined in chapter 445, Laws of 2019 and any person immune from state taxation, such as the United States or its instrumentalities, and federally recognized Indian tribes and enrolled tribal members, conducting business within Indian country.(2) Every distributor licensed under chapter 70.345 RCW may sell vapor products to retailers located in Washington only if the retailer has a current retailer's license under chapter 70.345 RCW.[ 2019 c 445 § 116.]NOTES:Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
WA Rev Code § 82.25.085 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.25 - Tax on Vapor Products.|82.25.085 - Manufacturer's representatives.

RCW 82.25.085 Manufacturer's representatives.A manufacturer that has manufacturer's representatives who sell or distribute the manufacturer's vapor products in this state must provide the board a list of the names and addresses of all such representatives and must ensure that the list provided to the board is kept current. A manufacturer's representative is not authorized to distribute or sell vapor products in this state unless the manufacturer that hired the representative has a valid distributor's license under chapter 70.345 RCW and that manufacturer provides the board a current list of all of its manufacturer's representatives as required by this section. A manufacturer's representative must carry a copy of the distributor's license of the manufacturer that hired the representative at all times when selling or distributing the manufacturer's vapor products.[ 2019 c 445 § 117.]NOTES:Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.