Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.48 Aircraft Excise Tax

• 82.48.010 Definitions
  For the purposes of this chapter, unless otherwise required by the context: (1) "Aircraft" means any weight-carrying device or structure for navigation of the air ...
• 82.48.020 Excise tax imposed on aircraft -- Out-of-state registration to avoid tax, liability -- Penalties
  (1) An annual excise tax is hereby imposed for the privilege of using any aircraft in the state. A current certificate of air worthiness with ...
• 82.48.030 Amount of tax
  (1) The amount of the tax imposed by this chapter for each calendar year shall be as follows:

  82.48.060 Is in addition to other taxes Except as provided in RCW 82.48.110, the tax imposed by this chapter is in addition to all other licenses and taxes otherwise imposed.[1961 c 15 ... 82.48.070 Tax receipt The secretary shall give a receipt to each person paying the excise tax.[1987 c 220 § 7; 1967 ex.s. c 9 § 4; 1961 c ... 82.48.080 Payment and distribution of taxes The secretary shall regularly pay to the state treasurer the excise taxes collected under this chapter, which shall be credited by the state treasurer as ... 82.48.090 Refund of excessive tax payment and interest In case a claim is made by any person that the person has paid an erroneously excessive amount of excise tax under this chapter, the ... 82.48.100 Exempt aircraft This chapter shall not apply to: Aircraft owned by and used exclusively in the service of any government or any political subdivision thereof, including the ... 82.48.110 Aircraft not to be subject to ad valorem tax -- Exceptions The first tax to be collected under this chapter shall be for the calendar year 1968. No aircraft with respect to which the excise tax ... Last modified: April 7, 2009