2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.36 Motor vehicle fuel tax.
82.36.027 Tax liability of terminal operator.
RCW 82.36.027 Tax liability of terminal operator. (Effective until July 1, 2016.)
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.
Disclaimer: These codes may not be the most recent version. Washington may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
