§ 82.38.045. Liability 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 46.17.010.
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Last modified: April 7, 2009