Every person other than a distributor who acquires any aircraft fuel within this state
upon which payment of tax is required under the provisions of this chapter, or imports
such aircraft fuel into this state and sells, delivers, or in any manner uses it in
this state, if the tax has not been paid, is subject to the provisions of this chapter
provided for aircraft fuel distributors and must pay a tax at the rate computed under
RCW 82.42.020 for each gallon thereof so sold, delivered, or used in the manner provided for distributors. The proceeds of the tax imposed by this section must be distributed in the manner
provided for the distribution of the aircraft fuel tax in RCW 82.42.090. For failure to comply with the terms of this chapter, such person is subject to
the same penalties imposed upon distributors. The director must pursue against such persons the same procedure and remedies for
audits, adjustments, collection, and enforcement of this chapter as is provided with
respect to distributors. Nothing herein must be construed as classifying such persons as distributors.
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