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1 <br />2 <br />3 <br />4 <br />5 <br />6 <br />7 <br />8 <br />9 <br />10 <br />11 <br />12 <br />13 <br />14 <br />15 <br />16 <br />17 <br />18 <br />19 <br />20 <br />21 <br />22 <br />23 <br />24 <br />25 <br />26 <br />27 <br />28 <br />29 <br />30 <br />31 <br />32 <br />33 <br />34 <br />35 <br />36 <br />37 <br />38 <br />39 <br />40 <br />chapter to be collected must be stated separately from other charges <br />made by the marine or bulk oil terminal operator in any invoice or <br />other statement of account provided to the taxpayer. <br />(5) If a taxpayer fails to pay the taxes imposed by this chapter <br />to the person charged with collection of the taxes and the person <br />charged with collection fails to pay the taxes to the department, the <br />department may, in its discretion, proceed directly against the <br />taxpayer for collection of the taxes. <br />(6) The taxes are due from the marine or bulk oil terminal <br />operator, along with reports and returns on forms prescribed by the <br />department, within ((twenty - f 4 )) 25 days after the end of the month <br />in which the taxable activity occurs. <br />(7) The amount of taxes, until paid by the taxpayer to the marine <br />or bulk oil terminal operator or to the department, constitutes a <br />debt from the taxpayer to the marine or bulk oil terminal operator. <br />Any person required to collect the taxes under this chapter who, with <br />intent to violate the provisions of this chapter, fails or refuses to <br />do so as required and any taxpayer who refuses to pay any taxes due <br />under this chapter, is guilty of a misdemeanor as provided in chapter <br />9A.20 RCW. <br />(8) Upon prior approval of the department, the taxpayer may pay <br />the taxes imposed by this chapter directly to the department. The <br />department must give its approval for direct payment under this <br />section whenever it appears, in the department's judgment, that <br />direct payment will enhance the administration of the taxes imposed <br />under this chapter. The department must provide by rule for the <br />issuance of a direct payment certificate to any taxpayer qualifying <br />for direct payment of the taxes. Good faith acceptance of a direct <br />payment certificate by a terminal operator relieves the marine or <br />bulk oil terminal operator from any liability for the collection or <br />payment of the taxes imposed under this chapter. <br />(9) (a) ( (A-1-1) ) Except as provided in c` of this subsection, all <br />receipts from the tax imposed in subsection (1) of this section must <br />be deposited into the state oil spill response account. <br />(b) Beginning in fiscal year 2019 and each fiscal year <br />thereafter, the first ((twe hdneliced theusandEie_S) ) $200, 000 of <br />receipts from the tax imposed in subsection (2) of this section must <br />be deposited into the military department active state service <br />account created in RCW 38.40.220, and the remainder of the receipts <br />from the tax imposed in subsection (2) of this section must be <br />p. 4 HB 1730 <br />