Washington § 82.24.090 - Records — Preservation — Reports.

Full text of Washington Revised Code of Washington § 82.24.090 — Records — Preservation — Reports., with citation guidance and answers to common questions.

§ 82.24.090. Records — Preservation — Reports.

(1) Every wholesaler or retailer subject to the provisions of this chapter shall keep and preserve for a period of five years an accurate set of records. These records must show all transactions relating to the purchase and sale of any of the articles taxed under this chapter and show all physical inventories performed on those articles, all invoices, and a record of all stamps purchased. All such records and all stock of taxable articles on hand shall be open to inspection at all reasonable times by the department of revenue or its duly authorized agent.
(2) All wholesalers shall within fifteen days after the first day of each month file with the department of revenue a report of all drop shipment sales made by them to retailers within this state during the preceding month. The report shall show the name and address of the retailer to whom the cigarettes were sold, the kind and quantity, and the date of delivery thereof.
[ 1995 c 278 s 6; 1975 1st ex.s. c 278 s 62; 1961 c 15 s 82.24.090. Prior: 1941 c 178 s 14; 1939 c 225 s 24; 1935 c 180 s 84; Rem. Supp. 1941 s 8370-84.]

Notes

Effective date—1995 c 278: See note following RCW 82.24.010.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.

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Frequently Asked Questions About Washington § 82.24.090

What does Revised Code of Washington § 82.24.090 cover?

Section 82.24.090 ("Records — Preservation — Reports.") 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 § 82.24.090?

A common citation format is "Revised Code of Washington § 82.24.090" (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 § 82.24.090 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.