reglab/housing_qa huggingface dataset:
WA Rev Code § 82.26.140 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.26 - Tax on Tobacco Products.|82.26.140 - Transport of tobacco products—Requirements—Vehicle inspection.

RCW 82.26.140 Transport of tobacco products—Requirements—Vehicle inspection.(1) No person other than (a) a licensed distributor in the distributor's own vehicle, a manufacturer's representative authorized to sell or distribute tobacco products in this state under RCW 82.26.210, or a licensed retailer in the retailer's own vehicle, or (b) a person who has given notice to the board in advance of the commencement of transportation shall transport or cause to be transported in this state tobacco products for sale.(2) When transporting tobacco products for sale, the person shall have in his or her actual possession, or cause to have in the actual possession of those persons transporting such tobacco products on his or her behalf, invoices or delivery tickets for the tobacco products, which shall 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 tobacco 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 tobacco products in violation of this section, the department, the board, or peace officer, is authorized to stop the vehicle and to inspect it for contraband tobacco products.[ 2005 c 180 § 10.]NOTES:Effective date—2005 c 180: See note following RCW 82.26.105.
WA Rev Code § 82.26.150 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.26 - Tax on Tobacco Products.|82.26.150 - Distributor's license, retailer's license—Application—Approval—Display.

RCW 82.26.150 Distributor's license, retailer's license—Application—Approval—Display.(1) The licenses issuable by the board under this chapter are as follows:(a) A distributor's license; and(b) A retailer's license.(2) Application for the licenses must be made through the business licensing system under chapter 19.02 RCW. The board may adopt rules regarding the regulation of the licenses. The board may refuse to issue any license under this chapter if the board has reasonable cause to believe that the applicant has willfully withheld information requested for the purpose of determining the eligibility of the applicant to receive a license, or if the board has reasonable cause to believe that information submitted in the application is false or misleading or is not made in good faith. In addition, for the purpose of reviewing an application for a distributor's license or retailer's license and for considering the denial, suspension, or revocation of any such license, the board may consider criminal conduct of the applicant, including an administrative violation history record with the board and a criminal history record information check within the previous five years, in any state, tribal, or federal jurisdiction in the United States, its territories, or possessions, and the provisions of RCW 9.95.240 and chapter 9.96A RCW do not apply to such cases. The board may, in its discretion, issue or refuse to issue the distributor's license or retailer's license, subject to the provisions of RCW 82.26.220.(3) No person may qualify for a distributor's license or a retailer's license under this section without first undergoing a criminal background check. The background check must be performed by the board and must disclose any criminal conduct within the previous five years in any state, tribal, or federal jurisdiction in the United States, its territories, or possessions. If the applicant or licensee also has a license issued under chapter 66.24, 82.24, or 70.345 RCW, the background check done under the authority of chapter 66.24, 70.345, or 82.24 RCW satisfies the requirements of this section.(4) Each license issued under this chapter expires on the business license expiration date. The license must be continued annually if the licensee has paid the required fee and complied with all the provisions of this chapter and the rules of the board adopted pursuant to this chapter.(5) Each license and any other evidence of the license required under this chapter must be exhibited in each place of business for which it is issued and in the manner required for the display of a business license.[ 2019 c 445 § 207; 2013 c 144 § 52; 2009 c 154 § 4; 2005 c 180 § 11.]NOTES:Conflict with federal requirements—Effective date—2019 c 445: See RCW 82.25.900 and 82.25.901.Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.Effective date—2005 c 180: See note following RCW 82.26.105.
WA Rev Code § 82.26.160 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.26 - Tax on Tobacco Products.|82.26.160 - Distributor's license—Application fees.

RCW 82.26.160 Distributor's license—Application fees.(1) A fee of six hundred fifty dollars shall accompany each distributor's license application or license renewal application. If a distributor sells or intends to sell tobacco products at two or more places of business, whether established or temporary, a separate license with a license fee of one hundred fifteen dollars shall be required for each additional place of business.(2) The fees imposed under subsection (1) of this section do not apply to any person applying for a distributor's license or for renewal of a distributor's license if the person has a valid wholesaler's license under RCW 82.24.510 for the place of business associated with the distributor's license application or license renewal application.[ 2005 c 180 § 12.]NOTES:Effective date—2005 c 180: See note following RCW 82.26.105.
WA Rev Code § 82.26.170 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.26 - Tax on Tobacco Products.|82.26.170 - Retailer's license—Application fee.

RCW 82.26.170 Retailer's license—Application fee.(1) A fee of one hundred seventy-five dollars shall accompany each retailer's license application or license renewal application. A separate license is required for each separate location at which the retailer operates.(2) The fee imposed under subsection (1) of this section does not apply to any person applying for a retailer's license or for renewal of a retailer's license if the person has a valid retailer's license under RCW 82.24.510 for the place of business associated with the retailer's license application or renewal application.(3) A retailer applying for, or renewing, both a retailer's license under RCW 82.26.170 and a vapor products retailer's license under RCW 70.345.020 may pay a combined application fee of two hundred fifty dollars for both licenses.[ 2016 sp.s. c 38 § 28; 2005 c 180 § 13.]NOTES:Contingent effective date—2016 sp.s. c 38 §§ 5-10 and 28: See note following RCW 70.345.020.Effective date—2005 c 180: See note following RCW 82.26.105.
WA Rev Code § 82.26.180 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.26 - Tax on Tobacco Products.|82.26.180 - Board website listing distributors and retailers.

RCW 82.26.180 Board website listing distributors and retailers.The board shall compile and maintain a current record of the names of all distributors and retailers licensed under this chapter 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 shall be disclosed to manufacturers, distributors, retailers, and the general public upon request.[ 2009 c 154 § 5; 2005 c 180 § 15.]NOTES:Effective date—2005 c 180: See note following RCW 82.26.105.
WA Rev Code § 82.26.190 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.26 - Tax on Tobacco Products.|82.26.190 - Distributors and retailers—Valid license required—Violations—Penalties.

RCW 82.26.190 Distributors and retailers—Valid license required—Violations—Penalties.(1)(a) No person may engage in or conduct business as a distributor or retailer in this state after September 30, 2005, without a valid license issued under this chapter. Any person who sells tobacco products to persons other than ultimate consumers or who meets the definition of distributor under RCW 82.26.010(8)(d) must obtain a distributor's license under this chapter. Any person who sells tobacco products to ultimate consumers must obtain a retailer's license under this chapter.(b) A violation of this subsection (1) is punishable as a class C felony according to chapter 9A.20 RCW.(2)(a) No person engaged in or conducting business as a distributor or retailer in this state may:(i) Refuse to allow the department or the board, on demand, to make a full inspection of any place of business where any of the tobacco products taxed under this chapter are sold, stored, or handled, or otherwise hinder or prevent such inspection;(ii) Make, use, or present or exhibit to the department or the board any invoice for any of the tobacco products taxed under this chapter that bears an untrue date or falsely states the nature or quantity of the goods invoiced; or(iii) Fail to produce on demand of the department or the board all invoices of all the tobacco 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.(b) No person, other than a licensed distributor or retailer, may transport tobacco 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 82.26.140;(ii) The person transporting the tobacco 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 tobacco products being transported; and(iii) The tobacco products are consigned to or purchased by a person in this state who is licensed under this chapter.(c) A violation of this subsection (2) is a gross misdemeanor.(3) Any person licensed under this chapter as a distributor, and any person licensed under this chapter as a retailer, may not operate in any other capacity unless the additional appropriate license is first secured. 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.[ 2020 c 139 § 34; 2009 c 154 § 6; 2005 c 180 § 16.]NOTES:Effective date—2005 c 180: See note following RCW 82.26.105.
WA Rev Code § 82.26.200 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.26 - Tax on Tobacco Products.|82.26.200 - Sales from distributors to retailers—Requirements.

RCW 82.26.200 Sales from distributors to retailers—Requirements.(1) A retailer that obtains tobacco products from an unlicensed distributor or any other person that is not licensed under this chapter must be licensed both as a retailer and a distributor under this chapter and is liable for the tax imposed under RCW 82.26.020 with respect to the tobacco 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 RCW 82.26.010(14) 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 this chapter must sell tobacco products to retailers located in Washington only if the retailer has a current retailer's license under this chapter.[ 2020 c 139 § 35; 2005 c 180 § 17.]NOTES:Effective date—2005 c 180: See note following RCW 82.26.105.
WA Rev Code § 82.26.210 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.26 - Tax on Tobacco Products.|82.26.210 - Manufacturer's representatives—Requirements.

RCW 82.26.210 Manufacturer's representatives—Requirements.A manufacturer that has manufacturer's representatives who sell or distribute the manufacturer's tobacco 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 tobacco products in this state unless the manufacturer that hired the representative has a valid distributor's license under this chapter 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 tobacco products.[ 2009 c 154 § 7; 2005 c 180 § 14.]NOTES:Effective date—2005 c 180: See note following RCW 82.26.105.
WA Rev Code § 82.26.240 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.26 - Tax on Tobacco Products.|82.26.240 - Seizure and forfeiture of property—Department and board requirements.

RCW 82.26.240 Seizure and forfeiture of property—Department and board requirements.(1) In all cases of seizure of any tobacco products made subject to forfeiture under this chapter, the department or board shall proceed as provided in RCW 82.24.135.(2) When tobacco products are forfeited under this chapter, the department or board may:(a) Retain the property for official use or upon application by any law enforcement agency of this state, another state, or the District of Columbia, or of the United States for the exclusive use of enforcing this chapter or the laws of any other state or the District of Columbia or of the United States; or(b) Sell the tobacco products at public auction to the highest bidder after due advertisement. Before delivering any of the goods to the successful bidder, the department or board shall require the purchaser to pay the proper amount of any tax due. The proceeds of the sale shall be first applied to the payment of all proper expenses of any investigation leading to the seizure and of the proceedings for forfeiture and sale, including expenses of seizure, maintenance of custody, advertising, and court costs. The balance of the proceeds and all money shall be deposited in the general fund of the state. Proper expenses of investigation include costs incurred by any law enforcement agency or any federal, state, or local agency.(3) The department or the board may return any property seized under the provisions of this chapter when it is shown that there was no intention to violate the provisions of this chapter. When any property is returned under this section, the department or the board may return the property to the parties from whom they were seized if and when such parties have paid the proper amount of tax due under this chapter.[ 2005 c 180 § 21.]NOTES:Effective date—2005 c 180: See note following RCW 82.26.105.
WA Rev Code § 82.26.250 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.26 - Tax on Tobacco Products.|82.26.250 - Enforcement—Search warrants.

RCW 82.26.250 Enforcement—Search warrants.When the department or the board has good reason to believe that any of the tobacco products taxed under this chapter are being kept, sold, offered for sale, or given away in violation of the provisions of this chapter, it may make affidavit of facts describing the place or thing to be searched, before any judge of any court in this state, and the judge shall issue a search warrant directed to the sheriff, any deputy, police officer, or duly authorized agent of the department or the board commanding him or her diligently to search any building, room in a building, place, or vehicle as may be designated in the affidavit and search warrant, and to seize the tobacco products and hold them until disposed of by law.[ 2005 c 180 § 22.]NOTES:Effective date—2005 c 180: See note following RCW 82.26.105.
WA Rev Code § 82.26.260 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.26 - Tax on Tobacco Products.|82.26.260 - Tobacco product code—Tax payment and exemption verification.

RCW 82.26.260 Tobacco product code—Tax payment and exemption verification.(1)(a) Within one year following the date on which the requirement for a tobacco product code is effective, payment of, or exemption from, the tax imposed in RCW 82.26.020 must be verifiable on each single-unit consumer-sized can or package of moist snuff, as provided in (b) of this subsection.(b) Within thirty days following the date on which notice of proposed rule making to require a tobacco product code is published in the federal register, the department must commence to develop a method for using a tobacco product code to verify payment of, or exemption from, the tax imposed in RCW 82.26.020; to develop and implement a pilot project to test the method; and to develop a plan for adoption of rules to implement the method. The department must report to the legislature on its progress annually by December 1st through the year following the year in which the method is implemented.(2) If notice of proposed rule making to require a tobacco product code is not published in the federal register by July 1, 2011, the department must determine and recommend to the legislature by November 1, 2014, a method to verify payment of, or exemption from, the tax imposed in RCW 82.26.020, by means of stamping, use of manufacturers' digitally readable product identifiers, or any other method, and must complete and present to the legislature a study of compliance with the tax imposed in RCW 82.26.020, the effect of noncompliance on state revenue, and the effect of adopting a method to verify payment of, or exemption from, the tax.(3) For purposes of this section, "tobacco product code" means a code that is required on the label of a tobacco product for purposes of tracking or tracing the product through the distribution system under final regulations adopted by the secretary of the United States department of health and human services.[ 2010 1st sp.s. c 22 § 6.]NOTES:Intent—Effective date—2010 1st sp.s. c 22: See notes following RCW 82.24.020.
WA Rev Code § 82.27.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.27 - Tax on Enhanced Food Fish.|82.27.010 - Definitions.

RCW 82.27.010 Definitions.As used in this chapter, the following terms have the meanings indicated unless the context clearly requires otherwise.(1) "Enhanced food fish" includes all species of food fish, except all species of tuna, mackerel, and jack; shellfish; and anadromous game fish, including by-products and parts thereof, originating within the territorial and adjacent waters of Washington and salmon originating from within the territorial and adjacent waters of Oregon, Washington, and British Columbia, and all troll-caught Chinook salmon originating from within the territorial and adjacent waters of southeast Alaska. As used in this subsection, "adjacent" waters of Oregon, Washington, and Alaska are those comprising the United States fish conservation zone; "adjacent" waters of British Columbia are those comprising the Canadian two hundred mile exclusive economic zone; and "southeast Alaska" means that portion of Alaska south and east of Cape Suckling to the Canadian border. For purposes of this chapter, point of origination is established by a document which identifies the product and state or province in which it originates, including, but not limited to fish tickets, bills of lading, invoices, or other documentation required to be kept by governmental agencies.(2) "Commercial" means related to or connected with buying, selling, bartering, or processing.(3) "Possession" means the control of enhanced food fish by the owner and includes both actual and constructive possession. Constructive possession occurs when the person has legal ownership but not actual possession of the enhanced food fish.(4) "Anadromous game fish" means steelhead trout and anadromous cutthroat trout and Dolly Varden char and includes by-products and also parts of anadromous game fish, whether fresh, frozen, canned, or otherwise.(5) "Landed" means the act of physically placing enhanced food fish (a) on a tender in the territorial waters of Washington; or (b) on any land within or without the state of Washington including wharves, piers, or any such extensions therefrom.[ 1995 c 372 § 4; 1985 c 413 § 1. Prior: 1983 1st ex.s. c 46 § 180; 1983 c 284 § 5; 1980 c 98 § 1.]NOTES:Findings—Intent—1983 c 284: See note following RCW 82.27.020.
WA Rev Code § 82.27.025 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.27 - Tax on Enhanced Food Fish.|82.27.025 - Tax preferences—Expiration dates.

RCW 82.27.025 Tax preferences—Expiration dates.See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.[ 2013 2nd sp.s. c 13 § 1716.]NOTES:Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
WA Rev Code § 82.27.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.27 - Tax on Enhanced Food Fish.|82.27.030 - Exemptions.

RCW 82.27.030 Exemptions.The tax imposed by RCW 82.27.020 shall not apply to: (1) Enhanced food fish originating outside the state which enters the state as (a) frozen enhanced food fish or (b) enhanced food fish packaged for retail sales; (2) the growing, processing, or dealing with food fish or shellfish which are raised from eggs, fry, or larvae and which are under the physical control of the grower at all times until being sold or harvested; and (3) food fish, shellfish, anadromous game fish, and by-products or parts of food fish shipped from outside the state which enter the state, except as provided in RCW 82.27.010, provided the taxpayer must have documentation showing shipping origination of fish exempt under this subsection to qualify for exemption. Such documentation includes, but is not limited to fish tickets, bills of lading, invoices, or other documentation required to be kept by governmental agencies.[ 1995 2nd sp.s. c 7 § 1; 1985 c 413 § 3; 1980 c 98 § 3.]NOTES:Effective date—1995 2nd sp.s. c 7: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect July 1, 1995." [ 1995 2nd sp.s. c 7 § 2.]
WA Rev Code § 82.27.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.27 - Tax on Enhanced Food Fish.|82.27.040 - Credit for taxes paid to another taxing authority.

RCW 82.27.040 Credit for taxes paid to another taxing authority.A credit shall be allowed against the tax imposed by RCW 82.27.020 upon enhanced food fish with respect to any tax previously paid on that same enhanced food fish to any other legally established taxing authority. To qualify for a credit, the owner of the enhanced food fish must have documentation showing a tax was paid in another jurisdiction.[ 1985 c 413 § 4; 1980 c 98 § 4.]
WA Rev Code § 82.27.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.27 - Tax on Enhanced Food Fish.|82.27.050 - Application of excise taxes' administrative provisions and definitions.

RCW 82.27.050 Application of excise taxes' administrative provisions and definitions.All of the provisions of chapters 82.02 and 82.32 RCW shall be applicable and have full force and effect with respect to taxes imposed under this chapter. The meaning attributed to words and phrases in chapter 82.04 RCW, insofar as applicable, shall have full force and effect with respect to taxes imposed under this chapter.[ 1980 c 98 § 5.]