2005 Washington Revised Code RCW 82.38.035: Remittance of tax.

(1) A licensed supplier shall remit tax on special fuel to the department as provided in RCW 82.38.030(7)(a). On a two-party exchange, or buy-sell agreement between two licensed suppliers, the receiving exchange partner or buyer shall remit the tax.

     (2) A refiner shall remit tax to the department on special fuel removed from a refinery as provided in RCW 82.38.030(7)(b).

     (3) An importer shall remit tax to the department on special fuel imported into this state as provided in RCW 82.38.030(7)(c).

     (4) A blender shall remit tax to the department on the removal or sale of blended special fuel as provided in RCW 82.38.030(7)(e).

     (5) A dyed special fuel user shall remit tax to the department on the use of dyed special fuel as provided in RCW 82.38.030(7)(f).

[2005 c 314 § 107; 2003 c 361 § 405; 2001 c 270 § 7; 1998 c 176 § 53.]

Effective date -- 2005 c 314 §§ 101-107, 109, 303-309, and 401: See note following RCW 46.68.290.      Part headings not law -- 2005 c 314: See note following RCW 46.17.010.      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.