RCW 82.18.030
Collection of tax.
The person collecting the charges made for using the solid waste collection business shall collect the tax imposed in this chapter. If any person charged with collecting the tax fails to bill the taxpayer for the tax, or in the alternative has not notified the taxpayer in writing of the imposition of the tax, or having collected the tax, fails to pay it to the department in the manner prescribed by this chapter, whether such failure is the result of the person's own acts or the result of acts or conditions beyond the person's control, he or she shall, nevertheless, be personally liable to the state for the amount of the tax.
[ 1989 c 431 § 84; 1986 c 282 § 8.]
Structure Revised Code of Washington
Chapter 82.18 - Solid Waste Collection Tax.
82.18.020 - Solid waste collection tax—Revenue to public works assistance account per RCW 82.18.040.
82.18.025 - Tax preferences—Expiration dates.
82.18.030 - Collection of tax.
82.18.040 - Collection of tax—Payment to state.
82.18.050 - Federal government exempt from tax.
82.18.060 - No multiple taxation of single transaction.
82.18.070 - Applicability of general administrative provisions.