Search

Chapter 82.49 RCW

WATERCRAFT EXCISE TAX

RCW Sections

82.49.010Excise tax imposed -- Failure to register -- Out-of-state registration to avoid tax, liability -- Penalties.
82.49.020Exemptions.
82.49.030Payment of tax -- Deposit in general fund.
82.49.040Depreciation schedule for use in determining fair market value.
82.49.050Appraisal of vessel by department of revenue.
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.
82.49.065Refunds -- When, to whom -- Amounts.
82.49.080Vessels not registered as required under chapter 88.02 RCW -- Penalty.
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.