Chapter 82.44 RCW

MOTOR VEHICLE EXCISE TAX

Sections

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

NOTES:

Boat trailer fee: RCW 46.17.305.
Constitutional limitations on certain taxes, highway funds: State Constitution Art. 2 § 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.
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