Any person selling grapevine, fruit tree or fruit tree related ornamental nursery stock must maintain a set of accurate sales records to facilitate an audit and ensure that the proper assessment amount is paid to the department. The records must be maintained for a minimum of three years from the date of sale. At a minimum, the records must contain sequentially numbered sales invoices that clearly show the amount of assessment owed for each invoice. Sales invoices must be filed either numerically or alphabetically.
Wash. Admin. Code § 16-401-070
Statutory Authority: Chapters 15.13, 15.14 and 34.05 RCW. 04-11-026, § 16-401-070, filed 5/11/04, effective 6/11/04.