§ 82-42-068

RCW 82.42.068Payment 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 s 412.]NOTES:Effective date—2013 c 225: See note following RCW 82.38.010.