2023 Revised Code of Washington › Title 82 - Excise Taxes › RCW Dispositions › 82.50 TRAVEL TRAILERS AND CAMPERS EXCISE TAX

Sections
82.50.020 Tax imposed — Collection — Transfer of ownership.
[1971 ex.s. c 299 § 36; 1969 c 69 § 1; 1967 ex.s. c 149 § 45; 1961 c 15 § 82.50.020. Prior: 1957 c 269 § 2; 1955 c 139 § 2.]
Repealed by 1971 ex.s. c 299 § 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.030 Rate — Minimum payable — Fractional amounts.
[1972 ex.s. c 144 § 1; 1971 ex.s. c 299 § 37; 1967 ex.s. c 149 § 46; 1965 ex.s. c 173 § 29; 1963 c 199 § 7; 1961 c 15 § 82.50.030. Prior: 1957 c 269 § 3; 1955 c 139 § 3.]
Repealed by 1971 ex.s. c 299 § 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.040 Classification and schedule — Basis.
[1971 ex.s. c 299 § 38; 1967 ex.s. c 149 § 47; 1961 c 15 § 82.50.040. Prior: 1955 c 139 § 4.]
Repealed by 1971 ex.s. c 299 § 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.050 Amount on unclassified mobile homes or trailers.
[1971 ex.s. c 299 § 39; 1967 ex.s. c 149 § 48; 1961 c 15 § 82.50.050. Prior: 1955 c 139 § 5.]
Repealed by 1971 ex.s. c 299 § 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.070 Tax receipt — Records — License plate, fee, display.
[1971 ex.s. c 299 § 40; 1969 c 69 § 2; 1967 ex.s. c 149 § 49; 1961 c 15 § 82.50.070. Prior: 1957 c 269 § 4; 1955 c 139 § 7.]
Repealed by 1971 ex.s. c 299 § 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.080 Loss, defacement, etc., of stamp — New stamp, fee.
[1955 c 139 § 8.]
Repealed by 1957 c 269 § 19.
82.50.100 Enforcement — Sheriffs' duties.
[1955 c 139 § 10.]
Repealed by 1957 c 269 § 19.
82.50.101 Director's power of entry to determine whether tax paid — Inspection of records.
[1971 ex.s. c 299 § 41; 1967 ex.s. c 149 § 50; 1961 c 15 § 82.50.101. Prior: 1957 c 269 § 12.]
Repealed by 1971 ex.s. c 299 § 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.105 Notice of amount of tax payable — Contents — Notification of delinquency — Request for distraint.
[1971 ex.s. c 299 § 42; 1967 ex.s. c 149 § 51; 1965 ex.s. c 92 § 1; 1963 c 199 § 8; 1961 c 15 § 82.50.105. Prior: 1957 c 269 § 13.]
Repealed by 1971 ex.s. c 299 § 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.110 Late payments — Interest — Lien.
[1971 ex.s. c 299 § 43; 1967 ex.s. c 149 § 52; 1965 ex.s. c 92 § 2; 1961 c 15 § 82.50.110. Prior: 1957 c 269 § 6; 1955 c 139 § 11.]
Repealed by 1971 ex.s. c 299 § 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.120 Unlawful removal of mobile home or travel trailer.
[1971 ex.s. c 299 § 44; 1967 ex.s. c 149 § 53; 1963 c 199 § 9; 1961 c 15 § 82.50.120. Prior: 1955 c 139 § 12.]
Repealed by 1971 ex.s. c 299 § 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.130 Delinquencies — Distraint procedure.
[1971 ex.s. c 299 § 45; 1967 ex.s. c 149 § 54; 1961 c 15 § 82.50.130. Prior: 1957 c 269 § 7; 1955 c 139 § 13.]
Repealed by 1971 ex.s. c 299 § 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.140 Sale of mobile home or travel trailer after distraint — Procedure.
[1971 ex.s. c 299 § 46; 1967 ex.s. c 149 § 55; 1961 c 15 § 82.50.140. Prior: 1955 c 139 § 14.]
Repealed by 1971 ex.s. c 299 § 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.150 Distraint and sale to prevent unlawful removal of trailer.
[1955 c 139 § 15.]
Repealed by 1957 c 269 § 19.
82.50.160 Remittance of tax by county to state — Quarterly distribution.
[1971 ex.s. c 299 § 47; 1969 ex.s. c 274 § 1; 1961 c 15 § 82.50.160. Prior: 1955 c 139 § 16.]
Repealed by 1971 ex.s. c 299 § 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.180 Exemptions.
[1971 ex.s. c 299 § 48; 1967 ex.s. c 149 § 56; 1961 c 15 § 82.50.180. Prior: 1957 c 269 § 8; 1955 c 139 § 18.]
Repealed by 1971 ex.s. c 299 § 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.185 Exemption from rate imposed by RCW 82.50.030 — Certain owners of mobile homes.
[1967 ex.s. c 149 § 28.]
Repealed by 1971 ex.s. c 299 § 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.190 Ad valorem taxes prohibited.
[1971 ex.s. c 299 § 49; 1969 ex.s. c 225 § 1; 1967 ex.s. c 149 § 57; 1961 c 15 § 82.50.190. Prior: 1955 c 139 § 19.]
Repealed by 1971 ex.s. c 299 § 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.200 Taxed and licensed mobile homes or travel trailer entitled to use of streets and highways.
[1971 ex.s. c 299 § 50; 1967 ex.s. c 149 § 58; 1961 c 15 § 82.50.200. Prior: 1957 c 269 § 5.]
Repealed by 1971 ex.s. c 299 § 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.260 Quarterly distribution of tax proceeds to school districts.
[1967 ex.s. c 149 § 60.]
Repealed by 1969 ex.s. c 274 § 3.
82.50.400 Tax imposed — Collection — Transfer of ownership — Out-of-state registration to avoid tax, liability — Penalties.
[1999 c 277 § 9; 1993 c 238 § 7; 1992 c 154 § 5; 1990 c 42 § 320; 1979 c 123 § 1; 1975 1st ex.s. c 118 § 15; 1971 ex.s. c 299 § 55.]
Repealed by 2000 1st sp.s. c 1 § 2.
82.50.405 Additional annual clean air excise tax.
[1991 c 199 § 226.]
Repealed by 2000 1st sp.s. c 1 § 2.
82.50.410 Rate — Minimum payable — Dealer tax.
[1998 c 321 § 23 (Referendum Bill No. 49, approved November 3, 1998); 1991 c 199 § 225; 1990 c 42 § 321; 1979 c 123 § 2; 1975 1st ex.s. c 118 § 16; 1972 ex.s. c 144 § 2; 1971 ex.s. c 299 § 56.]
Repealed by 2000 1st sp.s. c 1 § 2.
82.50.420 Classification and schedule — Basis.
[1971 ex.s. c 299 § 57.]
Repealed by 1990 c 42 § 328, effective September 1, 1990. Cf. RCW 82.50.425.
82.50.430 Amount on unclassified travel trailers or campers.
[1971 ex.s. c 299 § 58.]
Repealed by 1990 c 42 § 328, effective September 1, 1990. Cf. RCW 82.50.425.
82.50.450 Director's power of entry to determine whether tax paid — Inspection of records.
[1971 ex.s. c 299 § 60.]
Repealed by 1979 c 123 § 5.
82.50.470 Late payments — Penalty — Lien.
[1971 ex.s. c 299 § 62.]
Repealed by 1979 c 123 § 5.
82.50.471 Late payments — Interest charge — Waiver — Lien.
[1975 1st ex.s. c 9 § 3.]
Repealed by 1979 c 123 § 5.
82.50.480 Unlawful removal of travel trailer or camper — Penalty.
[1971 ex.s. c 299 § 63.]
Repealed by 1979 c 123 § 5.
82.50.490 Delinquencies — Distraint procedure.
[1971 ex.s. c 299 § 64.]
Repealed by 1979 c 123 § 5.
82.50.500 Sale of travel trailer or camper after distraint — Procedure.
[1971 ex.s. c 299 § 65.]
Repealed by 1979 c 123 § 5.
82.50.510 Remittance of tax to state-Distribution to cities, towns, counties, and schools.
[1998 c 321 § 24 (Referendum Bill No. 49, approved November 3, 1998); 1991 c 199 § 227; 1990 c 42 § 322; 1975-'76 2nd ex.s. c 75 § 1; 1971 ex.s. c 299 § 66.]
Repealed by 2017 3rd sp.s. c 25 § 51.
82.50.900 Severability.
[1955 c 139 § 20.]
Repealed by 1961 c 15 § 82.98.040. Later enactment, see RCW 82.98.030.
82.50.902 Application of chapter to mobile homes.
[1973 c 103 § 5; 1971 ex.s. c 299 § 73.]
Repealed by 1977 ex.s. c 22 § 9.
82.50.903 Schedule of repeals — Construction.
[1971 ex.s. c 299 § 76.]
Decodified August 1995.