RCW 82.26.040 — When tax not applicable under laws of United States

The tax imposed by RCW 82.26.020 shall not apply with respect to any tobacco products which under the Constitution and laws of the United States may not be made the subject of taxation by this state. [ 1961 c 15 s 82.26.040 . Prior: 1959 ex.s. c 5 s 14 .]