WAC 314-23-041. What are the monthly reporting requirements for a spirits certificate of approval licensee?

(1) A spirits certificate of approval licensee must submit monthly reports to the board. (2) The required monthly reports must be: (a) Filed electronically or on a form furnished by the board; (b) Filed every month, including months with no activity; (c) Submitted 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) Absent a postmark, the date received at the LCB will be used to determine timeliness.