2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.26 Tax on tobacco products.
82.26.090 Records of shipments, deliveries from public warehouse of first destination—Preservation—Inspection.
RCW 82.26.090 Records of shipments, deliveries from public warehouse of first destination—Preservation—Inspection.
Records of all deliveries or shipments of tobacco products from any public warehouse of first destination in this state shall be kept by the warehouse and be available to the department of revenue for inspection. They shall show the name and address of the consignee, the date, the quantity of tobacco products delivered, and such other information as the department may require. These records shall be preserved for five years from the date of delivery of the tobacco products.
[1975 1st ex.s. c 278 § 75; 1961 c 15 § 82.26.090. Prior: 1959 ex.s. c 5 § 19.]
NOTES:
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
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