Washington Administrative Code
Title 314 - Liquor and Cannabis Board
Chapter 314-23 - Spirits distributors, spirits certificate of approval licenses, and spirits importers
Section 314-23-022 - What if a distributor licensee fails to report or pay, or reports or pays late?
Current through Register Vol. 24-24, December 15, 2024
(1) Failure of a spirits distributor licensee to submit monthly reports and payment to the board as required in WAC 314-23-021(1) will be sufficient grounds for the board to suspend or revoke the liquor license.
(2) A penalty of two percent per month will be assessed on any payments postmarked or posted in the LCB receiving account if paying electronically after the 20th day of the month following the month of sale. When the 20th day of the month falls on a Saturday, Sunday, or a legal holiday, the report and payment must be postmarked or posted in the LCB receiving account if paying electronically no later than the next postal business day.
Absent a postmark, and if not paying electronically, the date received at the LCB will be used to determine if penalties are to be assessed.
(3) Electronic payments will be considered received on the date they post in the LCB receiving account.
Statutory Authority: RCW 66.08.030, 66.24.055, 66.24.160, 66.24.630, and 66.24.640. 12-12-065, § 314-23-022, filed 6/5/12, effective 7/6/12.