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.