Excise tax imposed—Failure to register—Out-of-state registration to avoid tax, liability—Penalties.
(1) An excise tax is imposed for the privilege of using a vessel upon the waters of this state, except vessels exempt under RCW
82.49.020. The annual amount of the excise tax is one-half of one percent of fair market value, as determined under this chapter, or five dollars, whichever is greater. Violation of this subsection is a misdemeanor.
(2) A person who is required under chapter
88.02 RCW to register a vessel in this state and who fails to register the vessel in this state or registers the vessel in another state or foreign country and avoids the Washington watercraft excise tax is guilty of a gross misdemeanor and is liable for such unpaid excise tax. The department of revenue may assess and collect the unpaid excise tax under chapter
82.32 RCW, including the penalty imposed in RCW
82.49.080 and penalties and interest provided in chapter
82.32 RCW.
(3) The excise tax upon a vessel registered for the first time in this state shall be imposed for a twelve-month period, including the month in which the vessel is registered, unless the director of licensing extends or diminishes vessel registration periods for the purpose of staggered renewal periods under RCW
88.02.560. A vessel is registered for the first time in this state when the vessel was not registered in this state for the immediately preceding registration year, or when the vessel was registered in another jurisdiction for the immediately preceding year.
NOTES:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW
46.04.013.
Effective date—2000 c 229: See note following RCW
46.16A.030.
Effective date—1992 c 154: See note following RCW
82.48.020.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW
82.04.255.
Credit for 1983 property taxes paid for vessels—1983 c 7:"Property taxes paid for a vessel for 1983 shall be allowed as a credit against tax due under section 9 of this act for the same vessel." [
1983 c 7 s 25.] "Section 9 of this act" consists of the enactment of RCW
82.49.010.