Washington Code 82.42.068 – Payment of tax by a nonlicensee
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Every person, other than a licensee, who acquires fuel upon which payment of tax is required, if the tax has not been paid, must comply with the provisions of this chapter, and pay tax at the rate provided in RCW 82.42.020. The person is subject to the same duties and penalties imposed upon licensees.
[ 2013 c 225 § 412.]
NOTES:
Effective date—2013 c 225: See note following RCW 82.38.010.
Terms Used In Washington Code 82.42.068
- person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080