2005 Washington Revised Code RCW 82.36.026: Remittance of tax.
(1) A licensed supplier shall remit tax to the department as provided in RCW
82.36.020. On a two-party exchange, or buy-sell agreement between two licensed suppliers, the receiving exchange partner or buyer who shall [buyer shall] remit the tax.
(2) A refiner shall remit tax to the department on motor vehicle fuel removed from a refinery as provided in RCW
82.36.020(2)(b).
(3) An importer shall remit tax to the department on motor vehicle fuel imported into this state as provided in RCW
82.36.020(2)(c).
(4) A blender shall remit tax to the department on the removal or sale of blended motor vehicle fuel as provided in RCW
82.36.020(2)(e).
[2001 c 270 § 3; 1998 c 176 § 8.]
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