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No application is necessary for the tax credit. The person must keep records necessary for the Washington State Department of Revenue to verify eligibility under this section and RCW 82.04.44525. This information includes:

1. Employment records for the previous six (6) years.

2. Information relating to description of international service activity engaged in at the international service zone by the person.

3. Information relating to customers of international service activity engaged in at the location by the person. (Ord. M-3407, 1998)