The special excise tax imposed under RCW 35.95A.080(1) will be collected at the same time and in the same manner as relicensing tab fees under RCW 46.17.350(1) (a), (c), (d), (e), (g), (h), (j), and (n) through (q) and 35.95A.090. Every year on January 1st, April 1st, July 1st, and October 1st the department of licensing shall remit special excise taxes collected on behalf of an authority, back to the authority, at no cost to the authority. Valuation of motor vehicles for purposes of the special excise tax imposed under RCW 35.95A.080(1) must be consistent with chapter 82.44 RCW.
RCW 35.95A.130
Special excise tax—Collection.
Applied in 4 court decisions — leading case Sheehan v. SOUND TRANSIT AUTH. (2005)
Most recently applied in Larson v. Seattle Popular Monorail Auth. (May 2006)
2010 c 161 s 902; 2002 c 248 s 14.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.