RCW 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 § 112.]
NOTES:
Automatic expiration date and tax preference performance statement exemption—2019 c 445: See note following RCW 82.08.0318.
Structure Revised Code of Washington
Chapter 82.25 - Tax on Vapor Products.
82.25.010 - Tax imposed—Time of collection—Deposits.
82.25.015 - Foundational public health services account.
82.25.025 - Federal law preemption.
82.25.030 - Recordkeeping requirements.
82.25.035 - Itemized invoice requirement when sold to person other than ultimate consumer.
82.25.040 - Itemized invoice requirement—Retailers.
82.25.050 - Chapter 82.32 RCW application.
82.25.055 - Enforcement officers.
82.25.060 - Invoice requirements—Rules—Liability.
82.25.065 - Transporting vapor products for sale—Notice.
82.25.070 - Recordkeeping by the board.
82.25.075 - Distributors and retailers—Invoices—Transportation—Additional licenses.
82.25.080 - Distributor and retailer license requirements.
82.25.085 - Manufacturer's representatives.
82.25.090 - License and notice requirement violations—Seizure and forfeiture.
82.25.095 - Seizure and forfeiture procedures.
82.25.100 - Violations of chapter—Affidavit—Search warrants.
82.25.110 - Preexisting inventories.