Section 314-23-021 - What are the monthly reporting and payment requirements for a spirits distributor license?(1) A spirits distributor must submit monthly sales reports and payments to the board.(2) The required monthly sales reports must be:(a) Filed electronically or on a form furnished by the board;(b) Filed every month, including months with no activity or payment due;(c) Submitted, with any payment due to the board on or before the 20th day of each month for the previous month (for example, a report listing transactions for the month of January is due by February 20th). When the 20th day of the month falls on a Saturday, Sunday, or a legal holiday, the filing must be postmarked by the U.S. Postal Service no later than the next postal business day; and(d) Filed separately for each liquor license held.(3) Electronic payments will be considered received on the date they post in the LCB receiving account.Wash. Admin. Code § 314-23-021
Amended by WSR 19-21-002, Filed 10/2/2019, effective 1/1/2020Amended by WSR 24-16-064, Filed 7/31/2024, effective 8/31/2024Statutory Authority: RCW 66.08.030, 66.24.055, 66.24.160, 66.24.630, and 66.24.640. 12-12-065, § 314-23-021, filed 6/5/12, effective 7/6/12.