Appeal of valuation.
If the department determines a value for a vehicle equivalent to a manufacturer's base suggested retail price or the value of a truck or trailer under RCW
82.44.035, any person who pays a locally imposed tax for that vehicle may appeal the valuation to the department under chapter
34.05 RCW. If the taxpayer is successful on appeal, the department shall refund the excess tax in the manner provided in RCW
82.44.120.
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.
Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW
46.68.090.