Washington § 51.48.040 - Inspection of employer's records.

Full text of Washington Revised Code of Washington § 51.48.040 — Inspection of employer's records., with citation guidance and answers to common questions.

§ 51.48.040. Inspection of employer's records.

(1) The books, records and payrolls of the employer pertinent to the administration of this title shall always be open to inspection by the department or its traveling auditor, agent or assistant, for the purpose of ascertaining the correctness of the payroll, the persons employed, and such other information as may be necessary for the department and its management under this title.
(2) Refusal on the part of the employer to submit his or her books, records and payrolls for such inspection to the department, or any assistant presenting written authority from the director, shall subject the offending employer to a penalty determined by the director but not to exceed five hundred dollars for each offense and the individual who personally gives such refusal is guilty of a misdemeanor.
(3) Any employer who fails to allow adequate inspection in accordance with the requirements of this section is subject to having its certificate of coverage revoked by order of the department and is forever barred from questioning in any proceeding in front of the board of industrial insurance appeals or any court, the correctness of any assessment by the department based on any period for which such records have not been produced for inspection.
[ 2020 c 277 s 4; 2003 c 53 s 282; 1986 c 9 s 9; 1985 c 347 s 5; 1961 c 23 s 51.48.040. Prior: 1911 c 74 s 15, part; RRS s 7690, part.]

Notes

Effective date—2020 c 277 ss 1-7: See note following RCW 51.48.010.
Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.

Source: official Washington text · Last verified 2026-08-27

Frequently Asked Questions About Washington § 51.48.040

What does Revised Code of Washington § 51.48.040 cover?

Section 51.48.040 ("Inspection of employer's records.") 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 § 51.48.040?

A common citation format is "Revised Code of Washington § 51.48.040" (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 § 51.48.040 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.