Chapter 82.50 RCW

TRAVEL TRAILERS AND CAMPERS EXCISE TAX

Sections
Definitions.
Tax additional.
Extensions during state of emergency.
Unlawful issuance of tax receiptPenalty.
Refund, collection of erroneous amountsPenalty for false statement.
Term "house trailer" construed.
TAXATION OF TRAVEL TRAILERS AND CAMPERS
Valuation of travel trailers and campers.
Appeal of valuation.
Tax receiptRecords.
Notice of amount of tax payableContents.
Remittance of tax to stateDistribution to cities, towns, counties, and schools.
Exemptions.
Ad valorem taxes prohibited as to mobile homes, travel trailers or campersLoss of identity, subject to property tax.
Taxed and licensed travel trailers or campers entitled to use of streets and highways.
CONSTRUCTION OF 1971 ACT
Effective datesOperative datesExpiration dates1971 ex.s. c 299 §§ 35-76.
NOTES:
Boat trailer fee: RCW 46.17.305.
"Registration year," defined"Last day of the month," defined: RCW 46.16A.020.
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