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2022 Revised Code of Washington
Title 82 - Excise Taxes
Chapter 82.49 - Watercraft Excise Tax.
- 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.
NOTES:
Boat trailer fee: RCW 46.17.305.
Exemption of ships and vessels from ad valorem taxes: RCW 84.36.079, 84.36.080, and 84.36.090.
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