Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.44.065 Appeal of valuation

§ 82.44.065. Appeal of valuation

If the department determines a value for a motor vehicle equivalent to a manufacturer's base suggested retail price or the value of a truck-type power or trailing unit under RCW 82.44.035, any person who pays a locally imposed tax for that vehicle may appeal the valuation to the department under chapter 34.05 RCW. If the taxpayer is successful on appeal, the department shall refund the excess tax in the manner provided in RCW 82.44.120.

[2006 c 318 § 5; 1990 c 42 § 305.]

Notes:
     Reviser's note: See note following RCW 82.44.010.

     Purpose -- Headings -- Severability -- Effective dates -- Application -- Implementation -- 1990 c 42: See notes following RCW 82.36.025.

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Last modified: April 7, 2009