reglab/housing_qa huggingface dataset:
WA Rev Code § 82.49.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.49 - Watercraft Excise Tax.|82.49.020 - Exemptions.

RCW 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 exclusively for commercial fishing purposes;(3) Vessels under sixteen feet in overall length;(4) Vessels owned and operated by the United States, a state of the United States, or any municipality or political subdivision thereof;(5) Vessels owned by a nonprofit organization or association engaged in character building of boys and girls under eighteen years of age and solely used for such purposes, as determined by the department for the purposes of RCW 84.36.030; and(6) Vessels owned and held for sale by a dealer, but not rented on a regular commercial basis.[ 1984 c 250 § 1; 1983 2nd ex.s. c 3 § 43.]NOTES:Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.Partial exemption from ad valorem taxes of ships and vessels exempt from excise tax under RCW 82.49.020(2): RCW 84.36.080.
WA Rev Code § 82.49.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.49 - Watercraft Excise Tax.|82.49.030 - Payment of tax—Deposit in general fund.

RCW 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, county auditor or other agent, or subagent appointed by the director of the department of licensing at the time of registration of a vessel. The department of licensing shall not issue or renew a registration for a vessel until the tax is paid in full.(2) The excise tax collected under this chapter must be deposited in the general fund.[ 2010 c 161 § 1045; 2000 c 103 § 18; 1991 sp.s. c 16 § 925; 1989 c 393 § 10; 1983 c 7 § 10.]NOTES:Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.Severability—Effective date—1991 sp.s. c 16: See notes following RCW 9.46.100.
WA Rev Code § 82.49.040 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.49 - Watercraft Excise Tax.|82.49.040 - Depreciation schedule for use in determining fair market value.

RCW 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 purposes of this chapter. The schedule shall be based upon information available to the department of revenue pertaining to the current fair market value of vessels. The fair market value of a vessel for the purposes of this chapter shall be based on the most recent purchase price depreciated according to the year of the most recent purchase of the vessel. The most recent purchase price is the consideration, whether money, credit, rights, or other property expressed in terms of money, paid or given or contracted to be paid or given by the purchaser to the seller for the vessel.[ 1983 c 7 § 11.]
WA Rev Code § 82.49.050 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.49 - Watercraft Excise Tax.|82.49.050 - Appraisal of vessel by department of revenue.

RCW 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 owner, the department of revenue shall appraise the vessel before registration.(2) If after registration the department of revenue determines that the purchase price stated by the owner is not a reasonable representation of the true fair market value of a vessel at the time of purchase, the department of revenue shall appraise the vessel.(3) If a vessel is homemade, the owner shall make a notarized declaration of fair market value. The fair market value of the vessel for the purposes of this chapter shall be the declared value, unless after registration the department of revenue determines that the declared value is not a reasonable representation of the true fair market value of the vessel in which case the department of revenue shall appraise the vessel.(4) If the department of revenue appraises a vessel, the fair market value of the vessel for the purposes of this chapter shall be the appraised value. If the vessel has been registered before appraisal, the department of revenue shall refund any overpayment of tax to the owner or notify the owner of any additional tax due. The owner shall pay any additional tax due within thirty days after notification by the department.[ 1983 c 7 § 12.]
WA Rev Code § 82.49.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.49 - Watercraft Excise Tax.|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.

RCW 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 department as provided under RCW 82.32.160, or for reduction of the tax due as provided under RCW 82.32.170.(2) Any vessel owner having received a notice of denial of a petition or a notice of determination made for the owner's vessel under RCW 82.32.160 or 82.32.170 may appeal to the board of tax appeals as provided under RCW 82.03.190. In deciding a case appealed under this section, the board of tax appeals may require an independent appraisal of the vessel. The cost of the independent appraisal shall be apportioned between the department and the vessel owner as provided by the board.[ 1993 c 33 § 1; 1983 c 7 § 13.]NOTES:Effective date—1993 c 33: "This act shall take effect January 1, 1994." [ 1993 c 33 § 8.]
WA Rev Code § 82.49.065 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.49 - Watercraft Excise Tax.|82.49.065 - Refunds—When, to whom—Amounts.

RCW 82.49.065 Refunds—When, to whom—Amounts.(1) Refunds of the excise tax imposed under this chapter must be handled in the same manner and under the same terms and conditions as provided in RCW 88.02.350.(2) The excise tax imposed under this chapter may be refunded to the person who paid the excise tax at the same time the registration fee under chapter 88.02 RCW was paid. The amount of the excise tax that may be refunded includes:(a) The entire amount of the excise tax, if the entire amount of the registration fee is also refunded; or(b) Any amount that was greater than the amount due.(3) Excise tax refunds include interest at the rate specified in RCW 82.32.060.[ 2010 c 161 § 1046; 2003 c 53 § 405; 1992 c 154 § 4; 1989 c 68 § 3.]NOTES:Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.Effective date—1992 c 154: See note following RCW 82.48.020.
WA Rev Code § 82.49.080 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.49 - Watercraft Excise Tax.|82.49.080 - Vessels not registered as required under chapter 88.02 RCW—Penalty.

RCW 82.49.080 Vessels not registered as required under chapter 88.02 RCW—Penalty.(1) An owner of a vessel that is not registered as required by chapter 88.02 RCW and for which watercraft excise tax is due under this chapter is liable for a penalty in the following amount:(a) One hundred dollars for the owner's first violation;(b) Two hundred dollars for the owner's second violation involving the same or any other vessel; or(c) Four hundred dollars for the owner's third and successive violations involving the same or any other vessel.(2) The department of revenue may collect this penalty under the procedures established in chapter 82.32 RCW. The penalty imposed under this section is in addition to any other civil or criminal penalty imposed by law.[ 2014 c 195 § 502.]NOTES:Findings—Intent—2014 c 195: See notes following RCW 79.100.170 and 79.100.180.
WA Rev Code § 82.49.900 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.49 - Watercraft Excise Tax.|82.49.900 - Construction—Severability—Effective dates—1983 c 7.

RCW 82.49.900 Construction—Severability—Effective dates—1983 c 7.See notes following RCW 82.08.020.
WA Rev Code § 82.50.010 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.50 - Travel Trailers and Campers Excise Tax.|82.50.010 - Definitions.

RCW 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) "Travel trailer" means a travel trailer as defined by RCW 46.04.623.(4) "Modular home" means a modular home as defined by RCW 46.04.303.(5) "Camper" means a camper as defined by RCW 46.04.085.(6) "Motor home" means a motor home as defined by RCW 46.04.305.(7) "Director" means the director of licensing of the state.[ 1989 c 337 § 20; 1979 c 107 § 11; 1977 ex.s. c 22 § 6; 1971 ex.s. c 299 § 35; 1967 ex.s. c 149 § 44; 1961 c 15 § 82.50.010. Prior: 1957 c 269 § 1; 1955 c 139 § 1.]NOTES:Reviser's note: Restored to the RCW November 1, 2000, under the Washington supreme court decision in Amalgamated Transit v. State, 142 Wash.2d 183, 11 P.3d 762 (2000), which declared Initiative Measure No. 695 (chapter 1, Laws of 2000) unconstitutional in its entirety.Severability—1977 ex.s. c 22: See note following RCW 46.04.302.Effective dates—Severability—1971 ex.s. c 299: See notes following RCW 82.04.050.
WA Rev Code § 82.50.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.50 - Travel Trailers and Campers Excise Tax.|82.50.060 - Tax additional.

RCW 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. Prior: 1955 c 139 § 6.]NOTES:Reviser's note: See note following RCW 82.50.010.
WA Rev Code § 82.50.075 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.50 - Travel Trailers and Campers Excise Tax.|82.50.075 - Extensions during state of emergency.

RCW 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 by the emergency, may grant extensions of the due date of any taxes payable under this chapter as the director deems proper.[ 2008 c 181 § 508.]NOTES:Part headings not law—2008 c 181: See note following RCW 43.06.220.
WA Rev Code § 82.50.090 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.50 - Travel Trailers and Campers Excise Tax.|82.50.090 - Unlawful issuance of tax receipt—Penalty.

RCW 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 excise tax due thereon under the provisions of this chapter and any violation of this section shall constitute a gross misdemeanor.[ 1961 c 15 § 82.50.090. Prior: 1957 c 269 § 11; 1955 c 139 § 9.]NOTES:Reviser's note: See note following RCW 82.50.010.
WA Rev Code § 82.50.170 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.50 - Travel Trailers and Campers Excise Tax.|82.50.170 - Refund, collection of erroneous amounts—Penalty for false statement.

RCW 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 hereunder, the person may apply in writing to the department of licensing for a refund of the amount of the claimed erroneous payment within thirteen months of the time of payment of the tax on such a form as is prescribed by the department of licensing. The department of licensing shall review such application for refund, and, if it determines that an erroneous payment has been made by the taxpayer, it shall certify the amount to be refunded to the state treasurer that such person is entitled to a refund in such amount together with interest at the rate specified in RCW 82.32.060, and the treasurer shall make such approved refund together with interest at the rate specified in RCW 82.32.060 herein provided for from the general fund and shall mail or deliver the same to the person entitled thereto.(2) If due to error a person has been required to pay an excise tax under this chapter and a vehicle license fee under Title 46 RCW which amounts to an overpayment of ten dollars or more, such person shall be entitled to a refund of the entire amount of such overpayment, together with interest at the rate specified in RCW 82.32.060, regardless of whether a refund of the overpayment has been requested. If due to error the department or its agents has failed to collect the full amount of the license fee and excise tax due, which underpayment is in the amount of ten dollars or more, the department shall charge and collect such additional amount as will constitute full payment of the tax and any penalties or interest at the rate specified in RCW 82.32.050.(3) Any person making any false statement in the claim herein mentioned, under which the person obtains any amount of refund to which the person is not entitled under the provisions of this section, is guilty of a gross misdemeanor.[ 2003 c 53 § 406; 1992 c 154 § 6. Prior: 1989 c 378 § 26; 1989 c 68 § 4; 1981 c 260 § 16; prior: 1975 1st ex.s. c 278 § 97; 1975 1st ex.s. c 9 § 1; 1974 ex.s. c 54 § 9; 1961 c 15 § 82.50.170; prior: 1955 c 139 § 17.]NOTES:Reviser's note: See note following RCW 82.50.010.Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.Effective date—1992 c 154: See note following RCW 82.48.020.Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.Severability—Effective dates—1974 ex.s. c 54: See notes following RCW 82.48.080.
WA Rev Code § 82.50.250 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.50 - Travel Trailers and Campers Excise Tax.|82.50.250 - Term "house trailer" construed.

RCW 82.50.250 Term "house trailer" construed.Whenever this chapter refers to chapter 46.12, 46.16A, or 82.44 RCW, with references to "house trailers", the term "house trailer" as used in those chapters shall be construed to include and embrace "mobile home and travel trailer" as used in chapter 149, Laws of 1967 ex. sess.[ 2011 c 171 § 124; 1967 ex.s. c 149 § 59.]NOTES:Reviser's note: See note following RCW 82.50.010.Intent—Effective date—2011 c 171: See notes following RCW 4.24.210.
WA Rev Code § 82.50.425 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.50 - Travel Trailers and Campers Excise Tax.|82.50.425 - Valuation of travel trailers and campers.

RCW 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 of the travel trailer or camper when first offered for sale as new, excluding any optional equipment, applicable federal excise taxes, state and local sales or use taxes, transportation or shipping costs, or preparatory or delivery costs, multiplied by the applicable percentage listed in this section based on the year of service.If the manufacturer's base suggested retail price is unavailable or otherwise unascertainable at the time of initial registration in this state, the department shall determine a value equivalent to a manufacturer's base suggested retail price as follows:(1) The department shall determine a value using any information that may be available, including any guidebook, report, or compendium of recognized standing in the automotive industry or the selling price and year of sale of the travel trailer or camper. The department may use an appraisal by the county assessor. In valuing a travel trailer or camper for which the current value or selling price is not indicative of the value of similar travel trailers or campers of the same year and model, the department shall establish a value that more closely represents the average value of similar travel trailers or campers of the same year and model. If the travel trailer or camper is home-built, the value shall not be less than the cost of construction.(2) The value determined in subsection (1) of this section shall be divided by the applicable percentage listed in this section to establish a value equivalent to a manufacturer's base suggested retail price. The applicable percentage shall be based on the year of service of the travel trailer or camper for which the value is determined.YEAR OF SERVICEPERCENTAGE1 100 2 90 3 84 4 79 5 73 6 65 7 60 8 55 9 50 10 45 11 41 12 37 13 33 14 28 15 24 16 or older20 [ 1990 c 42 § 323.]NOTES:Reviser's note: See note following RCW 82.50.010.Transitional valuation method and tax limitation—1990 c 42: "Notwithstanding any other provision of this act, motor vehicles and travel trailers and campers that are valued under the system in effect before September 1, 1990, shall be valued by using the initial valuation of the vehicle under chapter 82.44 or 82.50 RCW multiplied by the applicable percentage under section 303 or 323 of this act [RCW 82.44.041 or 82.50.425]. Before December 1992 vehicle license expirations, no tax may be imposed on any motor vehicle or travel trailer or camper that is greater than one hundred ten percent of the tax imposed during the registration period in effect before September 1, 1990." [ 1990 c 42 § 326.]Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.
WA Rev Code § 82.50.435 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.50 - Travel Trailers and Campers Excise Tax.|82.50.435 - Appeal of valuation.

RCW 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 who pays the tax for that travel trailer or camper may appeal the valuation to the department under chapter 34.05 RCW. If the taxpayer is successful on appeal, the department shall refund the excess tax in the manner provided in RCW 82.50.170.[ 1990 c 42 § 324.]NOTES:Reviser's note: See note following RCW 82.50.010.Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.
WA Rev Code § 82.50.440 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.50 - Travel Trailers and Campers Excise Tax.|82.50.440 - Tax receipt—Records.

RCW 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 be required by the director, including the name of the taxpayer and a description of the travel trailer or camper, which receipt shall be printed by the department of licensing in such form as it deems proper and furnished by the department to the various county auditors of the state. The county auditor shall keep a record of the excise taxes paid hereunder during the calendar year.[ 1979 c 158 § 242; 1975 1st ex.s. c 9 § 2; 1971 ex.s. c 299 § 59.]NOTES:Reviser's note: See note following RCW 82.50.010.
WA Rev Code § 82.50.460 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.50 - Travel Trailers and Campers Excise Tax.|82.50.460 - Notice of amount of tax payable—Contents.

RCW 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 campers, of record, notice of the amount of tax payable during the succeeding registration year. The notice shall contain a legal description of the travel trailer or camper, prominent notice of due dates, and such other information as may be required by the director.[ 1979 c 123 § 3; 1975 1st ex.s. c 118 § 17; 1971 ex.s. c 299 § 61.]NOTES:Reviser's note: See note following RCW 82.50.010.Effective date—Severability—1975 1st ex.s. c 118: See notes following RCW 46.16A.020.
WA Rev Code § 82.50.520 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.50 - Travel Trailers and Campers Excise Tax.|82.50.520 - Exemptions.

RCW 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 part of an inventory of travel trailers or campers held for sale by a manufacturer or dealer in the course of his or her business.(2) A travel trailer or camper owned by any government or political subdivision thereof.(3) A travel trailer or camper owned by a nonresident and currently licensed in another state, unless such travel trailer or camper is required by law to be licensed in this state.For the purposes of this subsection only, a camper owned by a nonresident shall be considered licensed in another state if the vehicle to which such camper is attached is currently licensed in another state.(4) Travel trailers eligible to be used under a dealer's license plate, and taxed under *RCW 82.44.030 while so eligible.[ 2013 c 23 § 338; 1983 c 26 § 4; 1979 c 123 § 4; 1971 ex.s. c 299 § 67.]NOTES:Reviser's note: (1) See note following RCW 82.50.010.*(2) RCW 82.44.030 was repealed by 2000 1st sp.s. c 1 § 2.
WA Rev Code § 82.50.530 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.50 - Travel Trailers and Campers Excise Tax.|82.50.530 - Ad valorem taxes prohibited as to mobile homes, travel trailers or campers—Loss of identity, subject to property tax.

RCW 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 a dealer in the course of his or her business and no travel trailer or camper as defined in RCW 82.50.010 shall be listed and assessed for ad valorem taxation. However, if a park trailer as defined in RCW 46.04.622 has substantially lost its identity as a mobile unit by virtue of its being permanently sited in location and placed on a foundation of either posts or blocks with connections with sewer, water, or other utilities for the operation of installed fixtures and appliances, it will be considered real property and will be subject to ad valorem property taxation imposed in accordance with the provisions of Title 84 RCW, including the provisions with respect to omitted property, except that a park trailer located on land not owned by the owner of the park trailer shall be subject to the personal property provisions of chapter 84.56 RCW and RCW 84.60.040.[ 1999 c 92 § 1; 1993 c 32 § 1; 1981 c 304 § 32; 1971 ex.s. c 299 § 68.]NOTES:Reviser's note: See note following RCW 82.50.010.Application—1999 c 92: "This act is effective for taxes levied in 1999 for collection in 2000 and thereafter." [ 1999 c 92 § 2.]Applicability—1993 c 32 § 1: "Section 1 of this act shall be effective for taxes levied for collection in 1993 and thereafter." [ 1993 c 32 § 2.]Severability—1981 c 304: See note following RCW 26.16.030.Real property defined: RCW 84.04.090.