State Codes and Statutes
Statutes > Washington > Title-82 > 82-38 > 82-38-045Liability of terminal operator for remittance.
A terminal operator is jointly and severally liable for remitting the tax imposed under RCW 82.38.030 if, at the time of removal:
(1) The position holder with respect to the special fuel is a person other than the terminal operator and is not a licensee;
(2) The terminal operator is not a licensee;
(3) The position holder has an expired internal revenue service notification certificate issued under chapter 26, C.F.R. Part 48; or
(4) The terminal operator had reason to believe that information on the notification certificate was false.
[2005 c 314 § 108; 1998 c 176 § 54.]
Notes: Part headings not law -- 2005 c 314: See note following RCW 46.68.035.
