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Revised Code of Washington
Title 82
Chapter 82.49
Wash. Rev. Code ch. 82.49
Watercraft excise tax.
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82.49.010
Excise tax imposed—Failure to register—Out-of-state registration to avoid tax, liability—Penalties.
82.49.020
Exemptions.
82.49.030
Payment of tax—Deposit in general fund and derelict vessel removal account.
82.49.040
Depreciation schedule for use in determining fair market value.
82.49.050
Appraisal of vessel by department of revenue.
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.
82.49.065
Refunds—When, to whom—Amounts.
82.49.080
Vessels not registered as required under chapter 88.02 RCW—Penalty.
82.49.900
Construction—Severability—Effective dates—1983 c 7.