(1) It
shall be unlawful for any person to engage in business in this
state as any of the following unless the person is the holder of
an uncanceled license issued by the department authorizing the
person to engage in that business:
(a) Motor vehicle fuel supplier;
(b) Motor vehicle fuel distributor;
(c) Motor vehicle fuel exporter;
(d) Motor vehicle fuel importer;
(e) Motor vehicle fuel blender; or
(f) International fuel tax agreement licensee.
(2) A person engaged in more than one activity for which a
license is required must have a separate license classification
for each activity, but a motor vehicle fuel supplier is not
required to obtain a separate license classification for any
other activity for which a license is required.
(3) If any person acts as a licensee without first securing
the license required herein the excise tax shall be immediately
due and payable on account of all motor vehicle fuel distributed
or used by the person. The director shall proceed forthwith to
determine from the best available sources, the amount of the tax,
and the director shall immediately assess the tax in the amount
found due, together with a penalty of one hundred percent of the
tax, and shall make a certificate of such assessment and penalty.
In any suit or proceeding to collect the tax or penalty, or both,
such certificate shall be prima facie evidence that the person
therein named is indebted to the state in the amount of the tax
and penalty therein stated. Any tax or penalty so assessed may
be collected in the manner prescribed in this chapter with
reference to delinquency in payment of the tax or by an action at
law, which the attorney general shall commence and prosecute to
final determination at the request of the director. The
foregoing remedies of the state shall be cumulative and no action
taken pursuant to this section shall relieve any person from the
penal provisions of this chapter.
[2007 c 515 § 11; 1998 c 176 § 20; 1961 c 15 § 82.36.080. Prior: 1955 c 207 § 5; prior: (i) 1933 c 58 § 3, part; RRS § 8327-3, part. (ii) 1943 c 84 § 2, part; 1933 c 58 § 8, part; Rem. Supp. 1943 § 8327-8, part; prior: 1923 c 81 § 3, part; 1921 c 173 § 5, part.]
NOTES:
Severability -- Effective date -- 2007 c 515: See notes following RCW 82.36.010.