Washington § 82.25.060 - Invoice requirements — Rules — Liability.

Full text of Washington Revised Code of Washington § 82.25.060 — Invoice requirements — Rules — Liability., with citation guidance and answers to common questions.

§ 82.25.060. Invoice requirements — Rules — Liability.

(1) The department may by rule establish the invoice detail required under RCW 82.25.030 for a distributor and for those invoices required to be provided to retailers under RCW 82.25.040.
(2) If a retailer fails to keep invoices as required under RCW 82.25.040, the retailer is liable for the tax owed on any uninvoiced vapor products but not penalties and interest, except as provided in subsection (3) of this section.
(3) If the department finds that the nonpayment of tax by the retailer was willful or if in the case of a second or plural nonpayment of tax by the retailer, penalties and interest must be assessed in accordance with chapter 82.32 RCW.
[ 2019 c 445 s 112.]

Notes

Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.

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Frequently Asked Questions About Washington § 82.25.060

What does Revised Code of Washington § 82.25.060 cover?

Section 82.25.060 ("Invoice requirements — Rules — Liability.") 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 § 82.25.060?

A common citation format is "Revised Code of Washington § 82.25.060" (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 § 82.25.060 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.