reglab/housing_qa huggingface dataset:
WA Rev Code § 82.44.060 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.44 - Motor Vehicle Excise Tax.|82.44.060 - Tax requirements—Payment of tax based on registration year—Transfer of ownership.

RCW 82.44.060 Tax requirements—Payment of tax based on registration year—Transfer of ownership.(1) Any locally imposed excise tax:(a) Is due at the time of registration of a vehicle;(b) Must be paid in full before any registration certificate or license tab may be issued;(c) Is in addition to any other vehicle license fees required by law;(d) Must be collected by the department, county auditor or other agent, or subagent appointed by the director of licensing before issuing the registration certificate;(e) Must be collected for each registration year; and(f) Must be levied for one full registration year beginning on the date of the calendar year designated by the department and ending on the same date of the next succeeding calendar year. For vehicles registered under chapter 46.87 RCW, proportional registration, and for vehicle dealer plates issued under chapter 46.70 RCW, the registration year is the period provided in those chapters. However, the tax shall in no case be less than two dollars except for proportionally registered vehicles.(2) A vehicle is deemed registered for the first time in this state when the vehicle was not previously registered by this state for the registration year immediately preceding the registration year in which the application for registration is made or when the vehicle has been registered in another jurisdiction subsequent to any prior registration in this state.(3) An additional tax may not be imposed under this chapter on any vehicle when the certificate of title is being transferred if the tax has already been paid for the registration year or fraction of a registration year in which transfer of ownership occurs.[ 2010 c 161 § 911; 2006 c 318 § 3; 1990 c 42 § 304; 1981 c 222 § 12; 1979 c 158 § 233; 1975-'76 2nd ex.s. c 54 § 2; 1975 1st ex.s. c 118 § 14; 1963 c 199 § 4; 1961 c 15 § 82.44.060. Prior: 1957 c 269 § 15; 1955 c 139 § 25; 1943 c 144 § 6; Rem. Supp. 1943 § 6312-120; prior: 1937 c 228 § 5.]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.Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.Effective date—1975-'76 2nd ex.s. c 54: "This 1976 amendatory act shall take effect on January 1, 1977." [1975-'76 2nd ex.s. c 54 § 3.]Effective date—Severability—1975 1st ex.s. c 118: See notes following RCW 46.16A.020.
WA Rev Code § 82.44.065 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.44 - Motor Vehicle Excise Tax.|82.44.065 - Appeal of valuation.

RCW 82.44.065 Appeal of valuation.If the department determines a value for a vehicle equivalent to a manufacturer's base suggested retail price or the value of a truck or trailer under RCW 82.44.035, any person who pays a locally imposed tax for that vehicle 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 82.44.120.[ 2010 c 161 § 912; ( 2020 c 1 § 9 (Initiative Measure No. 976, approved November 5, 2019)); 2006 c 318 § 5; 1990 c 42 § 305.]NOTES:Reviser's note: This section was previously amended by Initiative Measure No. 976 (chapter 1, Laws of 2020). The Washington state supreme court ruled in Garfield Cty. Transp. Auth. v. State, No. 98320-8, 2020 Wash. LEXIS 592 (Oct. 15, 2020) that Initiative Measure No. 976 is in violation of Article II, section 19 of the state Constitution and is therefore void in its entirety. This section is published without the amendment contained in Initiative Measure No. 976.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.Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.
WA Rev Code § 82.44.090 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.44 - Motor Vehicle Excise Tax.|82.44.090 - Penalty for issuing a dealer's license, plates, or a registration without collecting tax.

RCW 82.44.090 Penalty for issuing a dealer's license, plates, or a registration without collecting tax.It is unlawful for the county auditor or any other person to issue a dealer's license or dealer's license plates or a registration or identification plates with respect to any motor vehicle without collecting, with the required vehicle license fee, the amount of any locally imposed motor vehicle excise tax due. Any violation of this section shall constitute a gross misdemeanor.[ 2010 c 161 § 913; 2006 c 318 § 6; 1961 c 15 § 82.44.090. Prior: 1943 c 144 § 8; Rem. Supp. 1943 § 6312-122; prior: 1937 c 228 § 7.]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.
WA Rev Code § 82.44.100 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.44 - Motor Vehicle Excise Tax.|82.44.100 - Tax receipt.

RCW 82.44.100 Tax receipt.The department, county auditor or other agent, or subagent appointed by the director of licensing shall give to each person paying a locally imposed motor vehicle excise tax a receipt identifying the vehicle for which the tax is paid. The receipt may be incorporated in the receipt given for the vehicle license fee or dealer's license fee paid.[ 2010 c 161 § 914; 2006 c 318 § 7; 1961 c 15 § 82.44.100. Prior: 1943 c 144 § 9; Rem. Supp. 1943 § 6312-123; prior: 1937 c 228 § 8.]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.
WA Rev Code § 82.44.120 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.44 - Motor Vehicle Excise Tax.|82.44.120 - Claims for refunds.

RCW 82.44.120 Claims for refunds.(1) Refunds of locally imposed motor vehicle excise taxes must be handled in the same manner and under the same terms and conditions as provided in RCW 46.68.010.(2) A claim for a refund may be made by a person who:(a) Is not seeking a full refund; and(b) Believes the amount of the locally imposed motor vehicle excise tax paid was incorrect or too much.(3) When a claim for a refund is made as provided in subsection (2) of this section, the department shall:(a) Determine the amount of the locally imposed motor vehicle excise tax that had been greater than the amount actually due, if any; and(b) Certify to the state treasurer the amount of the partial refund due.(4) Before a local government subject to this chapter may impose a motor vehicle excise tax, the local government shall contract with the department for reimbursement for any refunds paid to a person by the treasurer.[ 2010 c 161 § 915; 2006 c 318 § 8; 2003 c 53 § 403; 1993 c 307 § 3; 1990 c 42 § 307; 1989 c 68 § 2; 1983 c 26 § 3; 1979 c 120 § 2; 1975 1st ex.s. c 278 § 95; 1974 ex.s. c 54 § 4; 1967 c 121 § 2; 1963 c 199 § 5; 1961 c 15 § 82.44.120. Prior: 1949 c 196 § 18; 1945 c 152 § 3; 1943 c 144 § 11; Rem. Supp. 1949 § 6312-125.]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.Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.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 § 82.44.125 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.44 - Motor Vehicle Excise Tax.|82.44.125 - Vehicles subject to tax—Exemptions.

RCW 82.44.125 Vehicles subject to tax—Exemptions.(1) The motor vehicle excise tax authorized under this chapter applies to the following vehicles:(a) Commercial trailers, as defined in RCW 46.04.136;(b) Farm trucks registered under RCW 46.16A.425;(c) Fixed load vehicles, as defined in RCW 46.04.186;(d) Motor homes, as defined in RCW 46.04.305;(e) Motor trucks, as defined in RCW 46.04.310, with a scale weight greater than six thousand pounds;(f) Motor vehicles, as defined in RCW 46.04.320; and(g) Trailers, as defined in RCW 46.04.620.(2) The motor vehicle excise tax authorized under this chapter does not apply to the following vehicles:(a) Campers, as defined in RCW 46.04.085;(b) Dock and warehouse tractors and their cars or trailers;(c) Equipment not designed primarily for use on public highways;(d) Exempt registered vehicles;(e) Lumber carriers of the type known as spiders;(f) Mobile homes, as defined in RCW 46.04.302;(g) Passenger motor vehicles, as described in RCW 82.44.015;(h) Travel trailers, as defined in RCW 46.04.623;(i) Vehicles not used on the public highways; and(j) Vehicles owned by nonresident military personnel of the armed forces of the United States stationed in the state of Washington if the nonresident military member was a nonresident of this state when enlisted into military service.[ 2010 c 161 § 908.]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.
WA Rev Code § 82.44.135 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.44 - Motor Vehicle Excise Tax.|82.44.135 - Local government must contract with department of licensing.

RCW 82.44.135 Local government must contract with department of licensing.(1) Before a local government subject to this chapter may impose a motor vehicle excise tax, the local government must contract with the department for the collection of the tax. The department may charge a reasonable amount, not to exceed one percent of tax collections, or two and one-half percent during the 2019-2021 biennium, for the administration and collection of the tax.(2) For fiscal year 2021, the department shall charge a minimum of seven million eight hundred two thousand dollars, which is the reasonable amount aimed at achieving full cost recovery for the administration and collection of a motor vehicle excise tax. The amount of the full reimbursement for the administration and collection of the motor vehicle excise tax must be deducted before distributing any revenues to a regional transit authority. Any reimbursement to ensure full cost recovery beyond the amount specified in this subsection may be negotiated between the department and the regional transit authority if full cost recovery has not been achieved, or if based on emergent issues.[ 2020 c 219 § 706; 2006 c 318 § 9.]NOTES:Effective date—2020 c 219: See note following RCW 46.68.310.
WA Rev Code § 82.44.140 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.44 - Motor Vehicle Excise Tax.|82.44.140 - Director of licensing may act.

RCW 82.44.140 Director of licensing may act.Any duties required by this chapter to be performed by the county auditor may be performed by any other person designated by the director of licensing and authorized by him or her to receive motor vehicle license fees and issue receipt therefor.[ 2013 c 23 § 337; 1979 c 158 § 237; 1967 c 121 § 3; 1961 c 15 § 82.44.140. Prior: 1943 c 144 § 13; Rem. Supp. 1943 § 6312-127.]
WA Rev Code § 82.44.190 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.44 - Motor Vehicle Excise Tax.|82.44.190 - Transportation infrastructure account—Deposits and distributions—Subaccounts.

RCW 82.44.190 Transportation infrastructure account—Deposits and distributions—Subaccounts.The transportation infrastructure account is hereby created in the state treasury. Public and private entities may deposit moneys in the transportation infrastructure account from federal, state, local, or private sources. Proceeds from bonds or other financial instruments sold to finance surface transportation projects from the transportation infrastructure account shall be deposited into the account. Principal and interest payments made on loans from the transportation infrastructure account shall be deposited into the account. Moneys in the account shall be available for purposes specified in RCW 82.44.195. Expenditures from the transportation infrastructure account shall be subject to appropriation by the legislature. To the extent required by federal law or regulations promulgated by the United States secretary of transportation, the state treasurer is authorized to create separate subaccounts within the transportation infrastructure account.[ 2017 3rd sp.s. c 25 § 49; 1996 c 262 § 2.]NOTES:Effective date—1996 c 262: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and shall take effect immediately [March 29, 1996]." [ 1996 c 262 § 5.]
WA Rev Code § 82.44.195 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.44 - Motor Vehicle Excise Tax.|82.44.195 - Transportation infrastructure account—Highway infrastructure account—Finding—Intent—Purpose—1996 c 262.

RCW 82.44.195 Transportation infrastructure account—Highway infrastructure account—Finding—Intent—Purpose—1996 c 262.The legislature finds that new financing mechanisms are necessary to provide greater flexibility and additional funds for needed transportation infrastructure projects in the state. The creation of a financing mechanism, like the one contained in section 350 of the national highway system designation act of 1995, P.L. 104-59, relating to a state infrastructure bank program, will enable the state and local jurisdictions to use federal, state, local, or private funds to construct surface transportation projects for various modes of transportation. It is the intent of the legislature that accounts be created in the state treasury and dedicated funding sources be established to generate revenue to support transportation projects financed with the proceeds of bonds or other financial instruments issued against this dedicated revenue and other revenues which may be available to these accounts. P.L. 104-59 allows the deposit of certain federal highway and transit funds into these accounts to leverage other forms of investment in transportation infrastructure by expanding the eligible uses of the federal funds. Other public and private entities may also deposit funds into these accounts to leverage transportation investments. The purpose of chapter 262, Laws of 1996 is to provide, from these accounts, authorization for loans, grants, or other means of assistance, in amounts equal to all or part of the cost, to public or private entities building surface transportation facilities in this state. It is the further intent of the legislature that projects representing critical mobility or economic development needs and involving various transportation modes and jurisdictions receive top priority in the use of these funds. Funds from the accounts created in chapter 262, Laws of 1996 may be used to support the issuance of public or private debt, to provide credit enhancement for such debt, for direct loans to public or private entities, or for other purposes necessary to facilitate investment in surface transportation facilities in this state.[ 1996 c 262 § 1.]NOTES:Effective date—1996 c 262: See note following RCW 82.44.190.
WA Rev Code § 82.44.200 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.44 - Motor Vehicle Excise Tax.|82.44.200 - Electric vehicle account.

RCW 82.44.200 Electric vehicle account.The electric vehicle account is created in the transportation infrastructure account. Proceeds from the principal and interest payments made on loans from the account must be deposited into the account. Expenditures from the account may be used only for the purposes specified in RCW 47.04.350, 82.08.9999, and 82.12.9999, and the support of other transportation electrification and alternative fuel related purposes, including RCW 47.01.520. Moneys in the account may be spent only after appropriation.[ 2021 c 300 § 5; 2019 c 287 § 15; 2015 3rd sp.s. c 44 § 404.]NOTES:Intent—2021 c 300: See note following RCW 47.01.520.Effective date—2019 c 287: See note following RCW 82.29A.125.Findings—Intent—2019 c 287: See note following RCW 28B.30.903.Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.
WA Rev Code § 82.44.900 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.44 - Motor Vehicle Excise Tax.|82.44.900 - Severability—Construction—1961 c 15.

RCW 82.44.900 Severability—Construction—1961 c 15.If any provision of this chapter relating either to the apportionment or allocation of the revenue derived from the excise tax thereby imposed, or to any appropriation made by this chapter, be adjudged unconstitutional, such adjudication shall not be held to render unconstitutional or ineffectual the remaining portions of said chapter or any part thereof: PROVIDED, HOWEVER, That except as otherwise hereinabove provided by this section, if any section or part of a section of this chapter be adjudged unconstitutional, this entire chapter shall thereupon be and become inoperative and of no force or effect whatsoever.[ 1961 c 15 § 82.44.900. Prior: 1943 c 144 § 17; Rem. Supp. 1943 § 6312-131.]
WA Rev Code § 82.45.020 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.45 - Excise Tax on Real Estate Sales.|82.45.020 - "Seller" defined.

RCW 82.45.020 "Seller" defined.As used in this chapter the term "seller," unless otherwise indicated by the context, shall mean any individual, receiver, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation, quasi municipal corporation, corporation, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit or otherwise; but it shall not include the United States or the state of Washington.[ 1980 c 154 § 1; 1969 ex.s. c 223 § 28A.45.020. Prior: 1951 1st ex.s. c 11 § 6. Formerly RCW 28A.45.020, 28.45.020.]NOTES:Purpose—Effective dates—Savings—Disposition of certain funds—Severability—1980 c 154: See notes following chapter digest.
WA Rev Code § 82.45.030 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.45 - Excise Tax on Real Estate Sales.|82.45.030 - "Selling price," "total consideration paid or contracted to be paid," defined.

RCW 82.45.030 "Selling price," "total consideration paid or contracted to be paid," defined.(1) As used in this chapter, the term "selling price" means the true and fair value of the property conveyed. If property has been conveyed in an arm's length transaction between unrelated persons for a valuable consideration, a rebuttable presumption exists that the selling price is equal to the total consideration paid or contracted to be paid to the transferor, or to another for the transferor's benefit.(2) If the sale is a transfer of a controlling interest in an entity with an interest in real property located in this state, the selling price shall be the true and fair value of the real property owned by the entity and located in this state. If the true and fair value of the real property located in this state cannot reasonably be determined, the selling price shall be determined according to subsection (4) of this section.(3) As used in this section, "total consideration paid or contracted to be paid" includes money or anything of value, paid or delivered or contracted to be paid or delivered in return for the sale, and shall include the amount of any lien, mortgage, contract indebtedness, or other incumbrance, either given to secure the purchase price, or any part thereof, or remaining unpaid on such property at the time of sale.Total consideration shall not include the amount of any outstanding lien or incumbrance in favor of the United States, the state, or a municipal corporation for taxes, special benefits, or improvements.When a transfer or conveyance is made by deed in lieu of foreclosure to satisfy a deed of trust, total consideration shall not include the amount of any relocation assistance provided to the transferor.(4) If the total consideration for the sale cannot be ascertained or the true and fair value of the property to be valued at the time of the sale cannot reasonably be determined, the market value assessment for the property maintained on the county property tax rolls at the time of the sale shall be used as the selling price.[ 2011 c 58 § 15; 1993 sp.s. c 25 § 503; 1969 ex.s. c 223 § 28A.45.030. Prior: 1951 2nd ex.s. c 19 § 2; 1951 1st ex.s. c 11 § 8. Formerly RCW 28A.45.030, 28.45.030.]NOTES:Findings—Intent—Short title—2011 c 58: See notes following RCW 61.24.005.Severability—Effective dates—Part headings, captions not law—1993 sp.s. c 25: See notes following RCW 82.04.230.Findings—Intent—1993 sp.s. c 25: See note following RCW 82.45.010.
WA Rev Code § 82.45.032 (2021)
2021 Revised Code of Washington|Title 82 - Excise Taxes|Chapter 82.45 - Excise Tax on Real Estate Sales.|82.45.032 - Additional definitions.

RCW 82.45.032 Additional definitions.Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.(1) "Real estate" or "real property" means any interest, estate, or beneficial interest in land or anything affixed to land, including the ownership interest or beneficial interest in any entity which itself owns land or anything affixed to land. The term includes used mobile homes, used park model trailers, used floating homes, and improvements constructed upon leased land.(2) "Used mobile home" means a mobile home which has been previously sold at retail and has been subjected to tax under chapter 82.08 RCW, or which has been previously used and has been subjected to tax under chapter 82.12 RCW, and which has substantially lost its identity as a mobile unit at the time of sale by virtue of its being fixed in location upon land owned or leased by the owner of the mobile home and placed on a foundation (posts or blocks) with fixed pipe connections with sewer, water, and other utilities.(3) "Mobile home" means a mobile home as defined by RCW 46.04.302, as now or hereafter amended.(4) "Park model trailer" means a park model trailer as defined in RCW 46.04.622.(5) "Used floating home" means a floating home in respect to which tax has been paid under chapter 82.08 or 82.12 RCW.(6) "Used park model trailer" means a park model trailer that has been previously sold at retail and has been subjected to tax under chapter 82.08 RCW, or that has been previously used and has been subjected to tax under chapter 82.12 RCW, and that 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.(7) "Floating home" means a building on a float used in whole or in part for human habitation as a single-family dwelling, which is not designed for self propulsion by mechanical means or for propulsion by means of wind, and which is on the property tax rolls of the county in which it is located.[ 2001 c 282 § 2; 1993 sp.s. c 25 § 504; 1986 c 211 § 1; 1984 c 192 § 1; 1979 ex.s. c 266 § 1. Formerly RCW 28A.45.032.]NOTES:Intent—Effective date—2001 c 282: See notes following RCW 82.08.032.Severability—Effective dates—Part headings, captions not law—1993 sp.s c 25: See notes following RCW 82.04.230.Findings—Intent—1993 sp.s. c 25: See note following RCW 82.45.010.