Full text of Washington Revised Code of Washington § 82.26.110 — When credit may be obtained for tax paid., with citation guidance and answers to common questions.
§ 82.26.110. When credit may be obtained for tax paid.
(1)(a) Where tobacco products upon which the tax imposed by this chapter has been reported and paid are shipped or transported outside this state by the distributor to a person engaged in the business of selling tobacco products, to be sold by that person, or are returned to the manufacturer by the distributor or destroyed by the distributor, or are sold by the distributor to the United States or any of its agencies or instrumentalities, or are sold by the distributor to any Indian tribal organization, credit of such tax may be made to the distributor in accordance with rules prescribed by the department.
(b) For purposes of this subsection, the following definitions apply:
(i) "Indian distributor" means a federally recognized Indian tribe or tribal entity that would otherwise meet the definition of distributor under RCW
82.26.010, if federally recognized Indian tribes and tribal entities were not excluded from the definition of person in RCW
82.26.010.
(ii) "Indian retailer" means a federally recognized Indian tribe or tribal entity that would otherwise meet the definition of retailer under RCW
82.26.010, if federally recognized Indian tribes and tribal entities were not excluded from the definition of person in RCW
82.26.010.
(iii) "Indian tribal organization" means a federally recognized Indian tribe, or tribal entity, and includes an Indian distributor or retailer that is owned by an Indian who is an enrolled tribal member conducting business under tribal license or similar tribal approval within Indian country.
(2) Credit allowed under this section shall be determined based on the tax rate in effect for the period for which the tax imposed by this chapter, for which a credit is sought, was paid.
Notes
Effective date—2005 c 180: See note following RCW
82.26.105.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW
11.08.160.
Source: official Washington text · Last verified 2026-08-27
Frequently Asked Questions About Washington § 82.26.110
What does Revised Code of Washington § 82.26.110 cover?
Section 82.26.110 ("When credit may be obtained for tax paid.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Washington § 82.26.110?
A common citation format is "Revised Code of Washington § 82.26.110" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Washington law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.
How does Washington § 82.26.110 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Washington.
