An owner or agent filing a claim under RCW 84.36.310 shall consent to the inspection of the books and records upon which the claim has
been based, such inspection to be similar in manner to that provided by RCW 84.40.340, or if the owner or agent does not maintain records within this state, the consent
shall apply to the records of a warehouse, person, or agent having custody of the
inventory to which the claim applies. Consent to the inspection of the records shall be executed as a part of the claim. The owner, his or her agent, or other person having custody of the inventory referred
to herein shall retain within this state, for a period of at least two years from
the date of the claim, the records referred to above. If adequate records are not made available to the assessor within the county where
the claim is made, then the exemption shall be denied.
FindLaw Codes may not reflect the most recent version of the law in your jurisdiction. Please verify the status of the code you are researching with the state legislature or via Westlaw before relying on it for your legal needs.
Was this helpful?
Welcome to FindLaw's Cases & Codes
A free source of state and federal court opinions, state laws, and the United States Code. For more information about the legal concepts addressed by these cases and statutes, visit FindLaw's Learn About the Law.