(1) Upon
termination, dissolution, or abandonment of a corporate or
limited liability company business, any officer, member, manager,
or other person having control or supervision of tax funds
collected and held in trust under RCW 82.72.040, or who is
charged with the responsibility for the filing of returns or the
payment of tax funds collected and held in trust under RCW 82.72.040, is personally liable for any unpaid taxes and interest
and penalties on those taxes, if the officer or other person
willfully fails to pay or to cause to be paid any taxes due from
the corporation under this section. For the purposes of this
section, any taxes that have been paid, but not collected, are
deductible from the taxes collected but not paid. For purposes
of this subsection "willfully fails to pay or to cause to be
paid" means that the failure was the result of an intentional,
conscious, and voluntary course of action.
(2) The officer, member, manager, or other person is liable
only for taxes collected that became due during the period he or
she had the control, supervision, responsibility, or duty to act
for the corporation described in subsection (1) of this section,
plus interest and penalties on those taxes.
(3) Persons liable under subsection (1) of this section are
exempt from liability if nonpayment of the tax funds held in
trust is due to reasons beyond their control as determined by the
department by rule.
(4) Any person having been issued a notice of assessment
under this section is entitled to the appeal procedures under RCW 82.32.160 through 82.32.200.
(5) This section applies only if the department has
determined that there is no reasonable means of collecting the
tax funds held in trust directly from the corporation.
(6) This section does not relieve the corporation or limited
liability company of other tax liabilities or otherwise impair
other tax collection remedies afforded by law.
[2004 c 254 § 10.]
NOTES:
Effective date -- 2004 c 254: See note following RCW 82.72.010.