Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.49 Watercraft Excise Tax

• 82.49.010 Excise tax imposed -- Out-of-state registration to avoid tax, liability -- Penalties
  (1) An excise tax is imposed for the privilege of using a vessel upon the waters of this state, except vessels exempt under RCW 82.49.020. ...
• 82.49.020 Exemptions
  The following are exempt from the tax imposed under this chapter: (1) Vessels exempt from the registration requirements of chapter 88.02 RCW; (2) Vessels used ...
• 82.49.030 Payment of tax -- Deposit in general fund
  (1) The excise tax imposed under this chapter is due and payable to the department of licensing or its agents at the time of registration ...
• 82.49.040 Depreciation schedule for use in determining fair market value
  The department of revenue shall prepare at least once each year a depreciation schedule for use in the determination of fair market value for the ...
• 82.49.050 Appraisal of vessel by department of revenue
  (1) If a vessel has been acquired by lease or gift, or the most recent purchase price of a vessel is not known to the ...
• 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
  (1) Any vessel owner disputing an appraised value under RCW 82.49.050 or disputing whether the vessel is taxable, may petition for a conference with the ...
• 82.49.065 Refunds, collections of erroneous amounts -- Claims -- Penalty for false statement
  (1) Whenever any person has paid a vessel license fee, and with the fee has paid an excise tax imposed under this chapter, and the ...
• 82.49.900 Construction -- Severability -- Effective dates -- 1983 c 7
  See notes following RCW 82.08.020. ...

Last modified: April 7, 2009