82.26 - Tax on tobacco products.
- 82.26.010 - Definitions.
- 82.26.020 - Tax imposed -- Deposited into the general fund.
- 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 control 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 web site 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.