Washington § 84.36.320 - Inspection of books and records for exemption under RCW 84.36.300.

Full text of Washington Revised Code of Washington § 84.36.320 — Inspection of books and records for exemption under RCW 84.36.300., with citation guidance and answers to common questions.

§ 84.36.320. Inspection of books and records for exemption under RCW 84.36.300.

An owner or agent filing a claim under RCW 84.36.310 shall consent to the inspection of the books and records upon which the claim has been based, such inspection to be similar in manner to that provided by RCW 84.40.340, or if the owner or agent does not maintain records within this state, the consent shall apply to the records of a warehouse, person, or agent having custody of the inventory to which the claim applies. Consent to the inspection of the records shall be executed as a part of the claim. The owner, his or her agent, or other person having custody of the inventory referred to herein shall retain within this state, for a period of at least two years from the date of the claim, the records referred to above. If adequate records are not made available to the assessor within the county where the claim is made, then the exemption shall be denied.
[ 2013 c 23 s 349; 1969 ex.s. c 124 s 3.]

Notes

Effective date—Savings—1969 ex.s. c 124: See note following RCW 84.36.300.

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

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Frequently Asked Questions About Washington § 84.36.320

What does Revised Code of Washington § 84.36.320 cover?

Section 84.36.320 ("Inspection of books and records for exemption under RCW 84.36.300.") 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 § 84.36.320?

A common citation format is "Revised Code of Washington § 84.36.320" (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 § 84.36.320 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

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