Chapter 82.49 RCW

WATERCRAFT EXCISE TAX

Sections
Excise tax imposedFailure to registerOut-of-state registration to avoid tax, liabilityPenalties.
Exemptions.
Payment of taxDeposit in general fund.
Depreciation schedule for use in determining fair market value.
Appraisal of vessel by department of revenue.
Disputes as to appraised value or status as taxablePetition for conference or reduction of taxAppeal to board of tax appealsIndependent appraisal.
RefundsWhen, to whomAmounts.
Vessels not registered as required under chapter 88.02 RCWPenalty.
ConstructionSeverabilityEffective dates1983 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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