Wash. Rev. Code ch. 82.49 – Watercraft excise tax. | Midpage

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Revised Code of Washington

Chapter 82.49

Wash. Rev. Code ch. 82.49

Watercraft excise tax.

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