Chapter 82.44 RCW
MOTOR VEHICLE EXCISE TAX
Sections
| HTMLPDF | 82.44.010 | Definitions. |
| HTMLPDF | 82.44.015 | Ride-sharing passenger motor vehicles excluded—Exemption requirements—Notice—Liability for tax. |
| HTMLPDF | 82.44.035 | Valuation of vehicles. |
| HTMLPDF | 82.44.060 | Tax requirements—Payment of tax based on registration year—Transfer of ownership. |
| HTMLPDF | 82.44.065 | Appeal of valuation. |
| HTMLPDF | 82.44.090 | Penalty for issuing a dealer's license, plates, or a registration without collecting tax. |
| HTMLPDF | 82.44.100 | Tax receipt. |
| HTMLPDF | 82.44.120 | Claims for refunds. |
| HTMLPDF | 82.44.125 | Vehicles subject to tax—Exemptions. |
| HTMLPDF | 82.44.135 | Local government must contract with department of licensing. |
| HTMLPDF | 82.44.140 | Director of licensing may act. |
| HTMLPDF | 82.44.190 | Transportation infrastructure account—Deposits and distributions—Subaccounts. |
| HTMLPDF | 82.44.195 | Transportation infrastructure account—Highway infrastructure account—Finding—Intent—Purpose—1996 c 262. |
| HTMLPDF | 82.44.200 | Electric vehicle account. |
| HTMLPDF | 82.44.900 | Severability—Construction—1961 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.