Source: https://apps.leg.wa.gov/WAC/default.aspx?cite=308-57&full=true
Timestamp: 2019-11-22 20:05:09
Document Index: 466758759

Matched Legal Cases: ['§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308', '§ 308']

Chapter 308-57 WAC:
WACs > Title 308 > Chapter 308-57
Chapter 308-57 WAC
Last Update: 6/6/01
HTMLPDF 308-57-005 Definitions.
HTMLPDF 308-57-010 Premise for assessing RTA excise tax.
HTMLPDF 308-57-020 Modified vehicles.
HTMLPDF 308-57-030 Declaration of value.
HTMLPDF 308-57-110 RTA excise tax fee schedule.
HTMLPDF 308-57-140 RTA excise tax exemptions.
HTMLPDF 308-57-210 RTA excise tax in even dollars.
HTMLPDF 308-57-230 Fleet abatement.
HTMLPDF 308-57-240 Nonfleet abatement.
308-57-120 Excise tax fee schedules two and six. [Statutory Authority: RCW 46.01.110. WSR 97-12-015, § 308-57-120, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110 and 43.17.060. WSR 91-04-026, § 308-57-120, filed 1/29/91, effective 3/1/91.] Repealed by WSR 01-12-099, filed 6/6/01, effective 7/7/01. Statutory Authority: RCW 46.01.110.
308-57-130 Excise tax fee schedule three. [Statutory Authority: RCW 46.01.110. WSR 97-12-015, § 308-57-130, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110 and 43.17.060. WSR 91-04-026, § 308-57-130, filed 1/29/91, effective 3/1/91.] Repealed by WSR 01-12-099, filed 6/6/01, effective 7/7/01. Statutory Authority: RCW 46.01.110.
308-57-135 Excise tax fee schedule four. [Statutory Authority: RCW 46.01.110. WSR 97-12-015, § 308-57-135, filed 5/28/97, effective 6/28/97.] Repealed by WSR 01-12-099, filed 6/6/01, effective 7/7/01. Statutory Authority: RCW 46.01.110.
308-57-220 13-month leases. [Statutory Authority: RCW 46.01.110 and 43.17.060. WSR 91-04-026, § 308-57-220, filed 1/29/91, effective 3/1/91.] Repealed by WSR 97-12-015, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110.
308-57-250 Rental car abatement. [Statutory Authority: RCW 46.01.110, 46.16.225 and 1992 c 194. WSR 92-20-049, § 308-57-250, filed 9/30/92, effective 10/31/92.] Repealed by WSR 97-12-015, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110.
308-57-310 Use class and one hundred ten percent rule. [Statutory Authority: RCW 46.01.110 and 43.17.060. WSR 91-04-026, § 308-57-310, filed 1/29/91, effective 3/1/91.] Repealed by WSR 97-12-015, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110.
308-57-320 Trucks and one hundred ten percent rule. [Statutory Authority: RCW 46.01.110 and 43.17.060. WSR 91-04-026, § 308-57-320, filed 1/29/91, effective 3/1/91.] Repealed by WSR 97-12-015, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110.
308-57-410 Appeal process. [Statutory Authority: RCW 46.01.110 and 43.17.060. WSR 91-04-026, § 308-57-410, filed 1/29/91, effective 3/1/91.] Repealed by WSR 97-12-015, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110.
308-57-420 Taxes to be paid before appeal. [Statutory Authority: RCW 46.01.110 and 43.17.060. WSR 91-04-026, § 308-57-420, filed 1/29/91, effective 3/1/91.] Repealed by WSR 97-12-015, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110.
308-57-430 Effective date for appeals. [Statutory Authority: RCW 46.01.110 and 43.17.060. WSR 91-04-026, § 308-57-430, filed 1/29/91, effective 3/1/91.] Repealed by WSR 97-12-015, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110.
308-57-440 Hearings officer. [Statutory Authority: RCW 46.01.110 and 43.17.060. WSR 91-04-026, § 308-57-440, filed 1/29/91, effective 3/1/91.] Repealed by WSR 97-12-015, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110.
308-57-500 Personal use motor vehicle excise tax credit—Qualifications. [Statutory Authority: RCW 46.12.225 and 46.01.110. WSR 99-13-151, § 308-57-500, filed 6/21/99, effective 7/22/99.] Repealed by WSR 01-12-099, filed 6/6/01, effective 7/7/01. Statutory Authority: RCW 46.01.110.
PDF308-57-005
PDF308-57-010
Premise for assessing RTA excise tax.
All trailers and all vehicles where MSRP is not available are taxed according to the most recent purchase price and purchase year and the depreciation rates in the RTA excise tax fee schedule. All other vehicles as noted on the first MSRP, the year of service or value year are taxed using the value of the vehicle and the RTA excise tax fee schedule. Current physical condition, mileage, or monetary value of a particular vehicle is not used to determine excise tax.
[Statutory Authority: RCW 46.01.110. WSR 01-12-099, § 308-57-010, filed 6/6/01, effective 7/7/01; WSR 97-12-015, § 308-57-010, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110 and 43.17.060. WSR 91-04-026, § 308-57-010, filed 1/29/91, effective 3/1/91.]
PDF308-57-020
All new or unused vehicles modified by a licensed manufacturer, shall be taxed according to the MSRP provided by the modifying manufacturer plus the cost involved in converting the vehicle. Modified vehicles include, but are not limited to, vans, pickups, utility vehicles and limousines, incomplete vehicles and kits. If the vehicle is modified by someone other than a licensed manufacturer, the original MSRP issued for the vehicle prior to the modifications plus the costs of the modifications shall be used.
[Statutory Authority: RCW 46.01.110. WSR 01-12-099, § 308-57-020, filed 6/6/01, effective 7/7/01; WSR 97-12-015, § 308-57-020, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110 and 43.17.060. WSR 91-04-026, § 308-57-020, filed 1/29/91, effective 3/1/91.]
PDF308-57-030
If there is no value code for a model year 1985 or older model vehicle and there is no MSRP information available for a model year 1986 or newer model vehicle, the owner may be required to provide a certified declaration of original value and supporting documentation to be used as the basis for assessing the RTA excise tax.
[Statutory Authority: RCW 46.01.110. WSR 01-12-099, § 308-57-030, filed 6/6/01, effective 7/7/01; WSR 97-12-015, § 308-57-030, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110 and 43.17.060. WSR 91-04-026, § 308-57-030, filed 1/29/91, effective 3/1/91.]
PDF308-57-110
RTA excise tax fee schedule.
Vehicles with the following use classes are assessed RTA excise tax as defined in RCW 81.104.160:
COM (commercial) (if powered and the scale weight is six thousand pounds or less)
CYC (motorcycle)
F/H (for hire) (if six or fewer seats or if more than six seats and the scale weight is six thousand pounds or less)
LOG (if powered and under six thousand pounds scale weight or if nonpowered)
MH (motor home)
PAS (passenger)
PER (nonpowered personal use trailer)
STA (stage) (if six or fewer seats or if more than six seats and the scale weight is six thousand pounds or less)
TLR (nonpowered trailer)
TRK (if the scale weight is six thousand pounds or less)
[Statutory Authority: RCW 46.01.110. WSR 01-12-099, § 308-57-110, filed 6/6/01, effective 7/7/01; WSR 97-12-015, § 308-57-110, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110 and 43.17.060. WSR 91-04-026, § 308-57-110, filed 1/29/91, effective 3/1/91.]
PDF308-57-140
RTA excise tax exemptions.
The following vehicles are exempt from RTA excise taxes imposed in chapter 81.104 RCW:
C/G (converter gear),
CMB (combination),
CMP (campers),
COM (commercial if powered over 6,000 pounds scale weight or commercial nonpowered),
EX (exempt),
FAR (farm),
FCB (farm combination),
FED (federally owned),
FEX (farm exempt),
F/H (for hire if over 6,000 pounds scale weight and more than six seats),
FIX (fixed load),
H/C (horseless carriage),
H/D (house moving dolly),
LOG (if powered and over 6,000 pounds scale weight),
MOB (mobile home),
PED (moped),
ORV (off road vehicle),
RES (restored),
SCH (private school),
SNO (snowmobile), or
SNX (exempt snowmobile),
STA (stage if over 6,000 pounds scale weight and more than six seats),
TOW (tow trucks),
TRK (if over 6,000 pounds scale weight and 12,000 pounds or less gross weight),
TVL (travel trailer);
(8) Vehicles registered under WAC 308-96A-063, Foreign organization special license plate;
[Statutory Authority: RCW 46.01.110. WSR 01-12-099, § 308-57-140, filed 6/6/01, effective 7/7/01; WSR 97-12-015, § 308-57-140, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110 and 43.17.060. WSR 91-04-026, § 308-57-140, filed 1/29/91, effective 3/1/91.]
PDF308-57-210
RTA excise tax in even dollars.
RTA excise taxes are rounded to the nearest whole dollar.
[Statutory Authority: RCW 46.01.110. WSR 01-12-099, § 308-57-210, filed 6/6/01, effective 7/7/01; WSR 97-12-015, § 308-57-210, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110 and 43.17.060. WSR 91-04-026, § 308-57-210, filed 1/29/91, effective 3/1/91.]
PDF308-57-230
Fleet abatement.
A fleet vehicle, which is required to have a December registration expiration date, will be charged RTA excise tax based on the current depreciation rate for the number of months required to license through December 31 of the current year. If the number of months to December 31 is fewer than four, an additional twelve months RTA excise tax will be charged at the current depreciation rate.
[Statutory Authority: RCW 46.01.110. WSR 01-12-099, § 308-57-230, filed 6/6/01, effective 7/7/01; WSR 97-12-015, § 308-57-230, filed 5/28/97, effective 6/28/97; WSR 92-15-024, § 308-57-230, filed 7/6/92, effective 8/6/92. Statutory Authority: RCW 46.01.110 and 43.17.060. WSR 91-04-026, § 308-57-230, filed 1/29/91, effective 3/1/91.]
PDF308-57-240
Nonfleet abatement.
With department approval, the owner of a nonfleet vehicle may change the vehicle's registration expiration date. The owner will be assessed RTA excise tax based on the current depreciation rate for the number of months from the current expiration to the requested expiration date. The new expiration date must be greater than twelve months but not more than eighteen months from the current registration expiration date. New expiration dates may only be granted when validation tabs for the desired month and year are available.
[Statutory Authority: RCW 46.01.110. WSR 01-12-099, § 308-57-240, filed 6/6/01, effective 7/7/01; WSR 97-12-015, § 308-57-240, filed 5/28/97, effective 6/28/97. Statutory Authority: RCW 46.01.110 and 43.17.060. WSR 91-04-026, § 308-57-240, filed 1/29/91, effective 3/1/91.]