3.45.080 Liability for and collection of severance tax.
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The severer or harvester or, in the case of KIBC 3.45.020(D), the purchaser or processor of the resources assessed under this chapter is liable for the amount of taxes, interest and penalties due. The tax, together with penalties and interest, may be collected in a personal action brought in the name of the borough. [Ord. 91-03 §2, 1991. Formerly §3.26.080].