Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.36.340 Examination of books and records

§ 82.36.340. Examination of books and records

The director may in order to establish the validity of any claim for refund require the claimant to furnish such additional proof of the validity of the claim as the director may determine, and may examine the books and records of the claimant or said person to whom the fuel was sold for such purpose. The records shall be sufficient to substantiate the accuracy of the claim and shall be in such form and contain such information as the director may require. The failure to maintain such records or to accede to a demand for an examination of such records may be deemed by the director as sufficient cause for denial of all right to the refund claimed on account of the transaction in question.

[2007 c 515 § 16; 1961 c 15 § 82.36.340. Prior: 1957 c 218 § 10; prior: 1945 c 38 § 1, part; 1943 c 84 § 5, part; 1937 c 219 § 2, part; 1935 c 109 § 2, part; 1933 c 58 § 18, part; Rem. Supp. 1945 § 8327-18, part; prior: 1923 c 81 § 4, part.]

Notes:
     Severability -- Effective date -- 2007 c 515: See notes following RCW 82.36.010.

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Last modified: April 7, 2009