Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.50 Travel Trailers And Campers Excise Tax

82.50.010 Definitions
(1) "Mobile home" means a mobile home as defined by RCW 46.04.302. (2) "Park trailer" means a park trailer as defined by RCW 46.04.622. (3) ...

82.50.060 Tax additional
Except as provided herein, the tax imposed by this chapter is in addition to all other licenses and taxes otherwise imposed.[1961 c 15 § 82.50.060. ...

82.50.075 Extensions during state of emergency
During a state of emergency declared under RCW 43.06.010(12), the director, on his or her own motion or at the request of any taxpayer affected ...

82.50.090 Unlawful issuance of tax receipt -- Penalty
It shall be unlawful for the county auditor or any person to issue a receipt hereunder to any person without collecting the amount of the ...

82.50.170 Refund, collection of erroneous amounts -- Penalty for false statement
(1) In case a claim is made by any person that the person has erroneously paid the tax or a part thereof or any charge ...

82.50.250 Term "house trailer" construed
Whenever this chapter refers to chapters 46.12, 46.16, or 82.44 RCW, with references to "house trailers", the term "house trailer" as used in those chapters ...

82.50.425 Valuation of travel trailers and campers
For the purpose of determining the tax under this chapter, the value of a travel trailer or camper is the manufacturer's base suggested retail price ...

82.50.435 Appeal of valuation
If the department determines a value for a travel trailer or camper under RCW 82.50.425 equivalent to a manufacturer's base suggested retail price, any person ...

82.50.440 Tax receipt -- Records
The county auditor or the department of licensing upon payment of the tax hereunder shall issue a receipt which shall include such information as may ...

82.50.460 Notice of amount of tax payable -- Contents
Prior to the end of any registration year of a vehicle, the director shall cause to be mailed to the owners of travel trailers or ...

82.50.510 Remittance of tax to state -- Distribution to cities, towns, counties, and schools
The county auditor shall regularly, when remitting motor vehicle excise taxes, pay to the state treasurer the excise taxes imposed by *RCW 82.50.400. The treasurer ...

82.50.520 Exemptions
The following travel trailers or campers are specifically exempted from the operation of this chapter: (1) Any unoccupied travel trailer or camper when it is ...

82.50.530 Ad valorem taxes prohibited as to mobile homes, travel trailers or campers -- Loss of identity, subject to property tax
No mobile home, travel trailer, or camper which is a part of the inventory of mobile homes, travel trailers, or campers held for sale by ...

82.50.540 Taxed and licensed travel trailers or campers entitled to use of streets and highways
Travel trailers or campers taxed and licensed under the provisions of this chapter shall be entitled to the use of the public streets and highways ...

82.50.901 Effective dates -- Operative dates -- Expiration dates -- 1971 ex.s. c 299 §§ 35-76
(1) Sections 35 through 52 and section 54 of this 1971 amendatory act shall take effect on July 1, 1971, except that the provisions of ...