§ 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.
Sections: Previous 82.38.010 82.38.020 82.38.030 82.38.031 82.38.032 82.38.035 82.38.045 82.38.047 82.38.050 82.38.060 82.38.065 82.38.066 82.38.075 82.38.080 82.38.090 Next
Last modified: April 7, 2009