A terminal operator is jointly and severally liable for remitting the tax imposed under RCW 82.38.030 if, at the time of removal:

     (1) The position holder with respect to the special 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 chapter 26, C.F.R. Part 48; or

     (4) The terminal operator had reason to believe that information on the notification certificate was false.

[2005 c 314 § 108; 1998 c 176 § 54.]

NOTES:

     Part headings not law -- 2005 c 314: See note following RCW 46.68.035.