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Chapter

WATERCRAFT EXCISE TAX

  • RCW 82.49.010— Excise tax imposed—Failure to register—Out-of-state registration to avoid tax, liability—Penalties.
  • RCW 82.49.020— Exemptions.
  • RCW 82.49.030— Payment of tax—Deposit in general fund and derelict vessel removal account.
  • RCW 82.49.040— Depreciation schedule for use in determining fair market value.
  • RCW 82.49.050— Appraisal of vessel by department of revenue.
  • RCW 82.49.060— Disputes as to appraised value or status as taxable—Petition for conference or reduction of tax—Appeal to board of tax appeals—Independent appraisal.
  • RCW 82.49.065— Refunds—When, to whom—Amounts.
  • RCW 82.49.080— Vessels not registered as required under chapter 88.02 RCW—Penalty.
  • RCW 82.49.900— Construction—Severability—Effective dates—1983 c 7.