Washington § 82.25.060 Invoice requirements—Rules—Liability.

Washington Statutes

§ 82.25.060 — Invoice requirements—Rules—Liability.

Washington § 82.25.060

Title 82EXCISE TAXES

Ch. 82.25TAX ON VAPOR PRODUCTS

This text of Washington § 82.25.060 (Invoice requirements—Rules—Liability.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.

Bluebook

Wash. Rev. Code § 82.25.060 (2026).

Text

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

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(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.

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