RCW 82.42.068
Payment of tax by a nonlicensee.
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.
Structure Revised Code of Washington
Chapter 82.42 - Aircraft Fuel Tax.
82.42.020 - Aircraft fuel tax imposed—Rate.
82.42.055 - Computation and payment of tax—Remittance—Electronic funds transfer.
82.42.067 - Delinquency—Seizure and sale of property.
82.42.068 - Payment of tax by a nonlicensee.
82.42.075 - Bonding requirements.
82.42.085 - Violations—Penalties.
82.42.090 - Tax proceeds—Disposition—Aeronautics account.
82.42.110 - Tax upon persons other than distributors—Imposition—Collection—Distribution—Enforcement.
82.42.115 - Assessments—Warrant—Lien—Filing fee—Writs of execution and garnishment.
82.42.118 - Civil and statutory penalties and interest—Deficiency assessments.
82.42.125 - Bankruptcy proceedings—Notice.
82.42.130 - Administration and enforcement.
82.42.140 - Periodic tax reports.
82.42.200 - Injunctions—Writs.
82.42.205 - Suits for recovery of taxes illegally or erroneously collected.
82.42.210 - Denial—Suspension—Revocation.
82.42.220 - Claim of refund or credit.