Chapter 82.49 RCW

WATERCRAFT EXCISE TAX

Sections

82.49.010Excise tax imposedFailure to registerOut-of-state registration to avoid tax, liabilityPenalties.
82.49.020Exemptions.
82.49.030Payment of taxDeposit in general fund.
82.49.040Depreciation schedule for use in determining fair market value.
82.49.050Appraisal of vessel by department of revenue.
82.49.060Disputes as to appraised value or status as taxablePetition for conference or reduction of taxAppeal to board of tax appealsIndependent appraisal.
82.49.065RefundsWhen, to whomAmounts.
82.49.080Vessels not registered as required under chapter 88.02 RCWPenalty.
82.49.900ConstructionSeverabilityEffective dates1983 c 7.

NOTES:

Boat trailer fee: RCW 46.17.305.
Exemption of ships and vessels from ad valorem taxes: RCW 84.36.079, 84.36.080, and 84.36.090.
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