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Chapter 82.49 RCW

WATERCRAFT EXCISE TAX

Sections

HTMLPDF 82.49.010Excise tax imposed—Failure to register—Out-of-state registration to avoid tax, liability—Penalties.
HTMLPDF 82.49.020Exemptions.
HTMLPDF 82.49.030Payment of tax—Deposit 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 taxable—Petition for conference or reduction of tax—Appeal to board of tax appeals—Independent appraisal.
HTMLPDF 82.49.065Refunds—When, to whom—Amounts.
HTMLPDF 82.49.080Vessels not registered as required under chapter 88.02 RCW—Penalty.
HTMLPDF 82.49.900Construction—Severability—Effective dates—1983 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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