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Code · Washington · Title 82 — Excise Taxes · Chapter 82.18

RCW 82.18.030

125 words·~1 min read·/wa/title-82/chapter-82-18/82-18-030·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

The person collecting the charges made for using the solid waste collection business shall collect the tax imposed in this chapter. If any person charged with collecting the tax fails to bill the taxpayer for the tax, or in the alternative has not notified the taxpayer in writing of the imposition of the tax, or having collected the tax, fails to pay it to the department in the manner prescribed by this chapter, whether such failure is the result of the person's own acts or the result of acts or conditions beyond the person's control, he or she shall, nevertheless, be personally liable to the state for the amount of the tax.
[ 1989 c 431 s 84 ; 1986 c 282 s 8 .]
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