Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.44 Motor Vehicle Excise Tax

82.44.010 Definitions
For the purposes of this chapter, unless [the] context otherwise requires: (1) "Department" means the department of licensing. (2) "Motor vehicle" means all motor vehicles, ...

82.44.015 Ride-sharing passenger motor vehicles excluded -- Notice -- Liability for tax
For the purposes of this chapter, in addition to the exclusions under RCW 82.44.010, "motor vehicle" shall not include passenger motor vehicles used primarily for ...

82.44.035 Valuation of vehicles
(1) For the purpose of determining any locally imposed motor vehicle excise tax, the value of a truck-type power or trailing unit shall be the ...

82.44.060 Payment of tax based on registration year -- Transfer of ownership
Any locally imposed excise tax shall be due and payable to the department or its agents at the time of registration of a motor vehicle. ...

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 ...

82.44.090 Penalty for issuing plates without collecting tax
It shall be unlawful for the county auditor or any other person to issue a dealer's license or dealer's license plates or a license or ...

82.44.100 Tax receipt
The county auditor shall give to each person paying a locally imposed motor vehicle excise tax a receipt therefor which shall sufficiently designate and identify ...

82.44.120 Refunds, collections of erroneous amounts -- Claims -- False statement, penalty
(1) Whenever any person has paid a motor vehicle license fee, and together therewith has paid a locally imposed excise tax, and the director determines ...

82.44.135 Local government must contract with department of licensing
Before a local government subject to this chapter may impose a motor vehicle excise tax, the local government must contract with the department for the ...

82.44.140 Director of licensing may act
Any duties required by this chapter to be performed by the county auditor may be performed by any other person designated by the director of ...

82.44.180 Transportation fund -- Deposits and distributions
(1) The transportation fund is created in the state treasury. Revenues under RCW *82.44.110 and 82.50.510 shall be deposited into the fund as provided in ...

82.44.190 Transportation infrastructure account -- Deposits and distributions -- Subaccounts
The transportation infrastructure account is hereby created in the transportation fund. Public and private entities may deposit moneys in the transportation infrastructure account from federal, ...

82.44.195 Transportation infrastructure account -- Highway infrastructure account -- Finding -- Intent -- Purpose -- 1996 c 262
The legislature finds that new financing mechanisms are necessary to provide greater flexibility and additional funds for needed transportation infrastructure projects in the state. The ...

82.44.900 Severability -- Construction -- 1961 c 15
If any provision of this chapter relating either to the apportionment or allocation of the revenue derived from the excise tax thereby imposed, or to ...