Chapter 82.44 RCW

MOTOR VEHICLE EXCISE TAX

Sections
Definitions.
Ride-sharing passenger motor vehicles excludedExemption requirementsNoticeLiability for tax.
Valuation of vehicles.
Tax requirementsPayment of tax based on registration yearTransfer of ownership.
Appeal of valuation.
Penalty for issuing a dealer's license, plates, or a registration without collecting tax.
Tax receipt.
Claims for refunds.
Vehicles subject to taxExemptions.
Local government must contract with department of licensing.
Director of licensing may act.
Transportation fundDeposits and distributions.
Transportation infrastructure accountDeposits and distributionsSubaccounts.
Transportation infrastructure accountHighway infrastructure accountFindingIntentPurpose1996 c 262.
Electric vehicle charging infrastructure account.
SeverabilityConstruction1961 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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