Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.38.047 Liability of terminal operator for taxes when documentation incorrectly indicates internal revenue service compliance

§ 82.38.047. Liability of terminal operator for taxes when documentation incorrectly indicates internal revenue service compliance

A terminal operator is jointly and severally liable for remitting the tax imposed under RCW 82.38.030 if, in connection with the removal of special fuel that is not dyed or marked in accordance with internal revenue service requirements, the terminal operator provides a person with a bill of lading, shipping paper, or similar document indicating that the special fuel is dyed or marked in accordance with internal revenue service requirements.

[2003 c 361 § 406; 1998 c 176 § 55.]

Notes:
     Findings -- Part headings not law -- Severability -- 2003 c 361: See notes following RCW 82.36.025.

     Effective dates -- 2003 c 361: See note following RCW 82.08.020.

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Last modified: April 7, 2009