Washington Revised Code Title 82. Excise Taxes § 82.38.033. Payment of tax by a nonlicensee

Every person, other than a licensee, who acquires fuel upon which payment of tax is required must, if the tax has not been paid, comply with the provisions of this chapter, and pay tax at the rate provided in RCW 82.38.030. The person is subject to the same duties and penalties imposed upon licensees.