Chapter 82.49 RCW
WATERCRAFT EXCISE TAX
Sections
| HTMLPDF | 82.49.010 | Excise tax imposed—Failure to register—Out-of-state registration to avoid tax, liability—Penalties. |
| HTMLPDF | 82.49.020 | Exemptions. |
| HTMLPDF | 82.49.030 | Payment of tax—Deposit in general fund and derelict vessel removal account. |
| HTMLPDF | 82.49.040 | Depreciation schedule for use in determining fair market value. |
| HTMLPDF | 82.49.050 | Appraisal of vessel by department of revenue. |
| HTMLPDF | 82.49.060 | Disputes as to appraised value or status as taxable—Petition for conference or reduction of tax—Appeal to board of tax appeals—Independent appraisal. |
| HTMLPDF | 82.49.065 | Refunds—When, to whom—Amounts. |
| HTMLPDF | 82.49.080 | Vessels not registered as required under chapter 88.02 RCW—Penalty. |
| HTMLPDF | 82.49.900 | Construction—Severability—Effective dates—1983 c 7. |
NOTES:
Boat trailer fee: RCW 46.17.305.