Chapter 82.49 RCW



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


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.