§ 82.45.080. Tax is seller's obligation -- Choice of remedies
The tax levied under this chapter shall be the obligation of the seller and the department of revenue may, at the department's option, enforce the obligation through an action of debt against the seller or the department may proceed in the manner prescribed for the foreclosure of mortgages and resort to one course of enforcement shall not be an election not to pursue the other.
[1980 c 154 § 3; 1969 ex.s. c 223 § 28A.45.080. Prior: 1951 1st ex.s. c 11 § 10. Formerly RCW 28A.45.080, 28.45.080.]
Notes:
Purpose -- Effective dates -- Savings -- Disposition of certain funds -- Severability -- 1980 c 154: See notes following chapter digest.
Sections: Previous 82.45.020 82.45.030 82.45.032 82.45.033 82.45.035 82.45.060 82.45.070 82.45.080 82.45.090 82.45.100 82.45.105 82.45.150 82.45.180 82.45.190 82.45.195 Next
Last modified: April 7, 2009