§ 82.36.027. Tax liability of terminal operator
A terminal operator is jointly and severally liable for payment of the tax imposed under RCW 82.36.020(1) if, at the time of removal:
(1) The position holder with respect to the motor vehicle 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 26 C.F.R. Part 48; or
(4) The terminal operator had reason to believe that information on the notification certificate was false.
[2007 c 515 § 6; 1998 c 176 § 9.]
Notes:
Severability -- Effective date -- 2007 c 515: See notes following RCW 82.36.010.
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Last modified: April 7, 2009