Chapter 82.44 RCW

MOTOR VEHICLE EXCISE TAX

Sections

HTMLPDF 82.44.010Definitions.
HTMLPDF 82.44.015Ride-sharing passenger motor vehicles excludedExemption requirementsNoticeLiability for tax.
HTMLPDF 82.44.035Valuation of vehicles.
HTMLPDF 82.44.060Tax requirementsPayment of tax based on registration yearTransfer of ownership.
HTMLPDF 82.44.065Appeal of valuation.
HTMLPDF 82.44.090Penalty for issuing a dealer's license, plates, or a registration without collecting tax.
HTMLPDF 82.44.100Tax receipt.
HTMLPDF 82.44.120Claims for refunds.
HTMLPDF 82.44.125Vehicles subject to taxExemptions.
HTMLPDF 82.44.135Local government must contract with department of licensing.
HTMLPDF 82.44.140Director of licensing may act.
HTMLPDF 82.44.190Transportation infrastructure accountDeposits and distributionsSubaccounts.
HTMLPDF 82.44.195Transportation infrastructure accountHighway infrastructure accountFindingIntentPurpose1996 c 262.
HTMLPDF 82.44.200Electric vehicle account.
HTMLPDF 82.44.900SeverabilityConstruction1961 c 15.

NOTES:

Boat trailer fee: RCW 46.17.305.
Constitutional limitations on certain taxes, highway funds: State Constitution Art. 2 s 40.
Highway user tax structure: Chapter 46.85 RCW.
Nonresident members of armed forces, exemption from motor vehicle excise tax: RCW 46.16A.340(2).
Reciprocal or proportional registration of vehicles: Chapter 46.85 RCW.
"Registration year," defined: RCW 46.16A.010.