reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.46 - Counties and Cities—Excise Tax on Real Estate Sales. › 82.46.040 - Tax is lien on property—Enforcement.

RCW 82.46.040
Tax is lien on property—Enforcement.
Any tax imposed under this chapter or RCW 82.46.070 and any interest or penalties thereon is a specific lien upon each piece of real property sold from the time of sale until the tax is paid, which lien may be enforced in the manner prescribed for the foreclosure of mortgages.
[ 1990 1st ex.s. c 17 § 39; 1990 1st ex.s. c 5 § 4; 1982 1st ex.s. c 49 § 14.]
NOTES:
Reviser's note: This section was amended by 1990 1st ex.s. c 5 § 4 and by 1990 1st ex.s. c 17 § 39, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Severability—Part, section headings not law—1990 1st ex.s. c 17: See RCW 36.70A.900 and 36.70A.901.
Purpose—1990 1st ex.s. c 5: See note following RCW 36.32.570.
Intent—Construction—Effective date—Fire district funding—1982 1st ex.s. c 49: See notes following RCW 35.21.710.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.46 - Counties and Cities—Excise Tax on Real Estate Sales. › 82.46.050 - Tax is seller's obligation—Choice of remedies.

RCW 82.46.050
Tax is seller's obligation—Choice of remedies.
The taxes levied under this chapter are the obligation of the seller and may be enforced through an action of debt against the seller or in the manner prescribed for the foreclosure of mortgages. Resort to one course of enforcement is not an election not to pursue the other.
[ 1990 1st ex.s. c 17 § 40; 1982 1st ex.s. c 49 § 15.]
NOTES:
Severability—Part, section headings not law—1990 1st ex.s. c 17: See RCW 36.70A.900 and 36.70A.901.
Intent—Construction—Effective date—Fire district funding—1982 1st ex.s. c 49: See notes following RCW 35.21.710.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.46 - Counties and Cities—Excise Tax on Real Estate Sales. › 82.46.060 - Payment of tax—Evidence of payment—Recording.

RCW 82.46.060
Payment of tax—Evidence of payment—Recording.
Any taxes imposed under this chapter or RCW 82.46.070 shall be paid to and collected by the treasurer of the county within which is located the real property which was sold. The treasurer shall act as agent for any city within the county imposing the tax. The county treasurer shall cause a stamp evidencing satisfaction of the lien to be affixed to the instrument of sale or conveyance prior to its recording or to the real estate excise tax affidavit in the case of used mobile home sales. A receipt issued by the county treasurer for the payment of the tax imposed under this chapter or RCW 82.46.070 shall be evidence of the satisfaction of the lien imposed in RCW 82.46.040 and may be recorded in the manner prescribed for recording satisfactions of mortgages. No instrument of sale or conveyance evidencing a sale subject to the tax may be accepted by the county auditor for filing or recording until the tax is paid and the stamp affixed thereto; in case the tax is not due on the transfer, the instrument shall not be accepted until suitable notation of this fact is made on the instrument by the treasurer.
[ 1990 1st ex.s. c 17 § 41; 1990 1st ex.s. c 5 § 5; 1982 1st ex.s. c 49 § 16.]
NOTES:
Reviser's note: This section was amended by 1990 1st ex.s. c 5 § 5 and by 1990 1st ex.s. c 17 § 41, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
Severability—Part, section headings not law—1990 1st ex.s. c 17: See RCW 36.70A.900 and 36.70A.901.
Purpose—1990 1st ex.s. c 5: See note following RCW 36.32.570.
Intent—Construction—Effective date—Fire district funding—1982 1st ex.s. c 49: See notes following RCW 35.21.710.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.46 - Counties and Cities—Excise Tax on Real Estate Sales. › 82.46.070 - Additional excise tax—Acquisition and maintenance of conservation areas.

RCW 82.46.070
Additional excise tax—Acquisition and maintenance of conservation areas.
(1) Subject to subsection (2) of this section, the legislative authority of any county may impose an additional excise tax on each sale of real property in the county at a rate not to exceed one percent of the selling price. The proceeds of the tax shall be used exclusively for the acquisition and maintenance of conservation areas.
The taxes imposed under this subsection shall be imposed in the same manner and on the same occurrences, and are subject to the same conditions, as the taxes under chapter 82.45 RCW, except:
(a) The tax shall be the obligation of the purchaser; and
(b) The tax does not apply to the acquisition of conservation areas by the county.
The county may enforce the obligation through an action of debt against the purchaser or may foreclose the lien on the property in the same manner prescribed for the foreclosure of mortgages.
The tax shall take effect thirty days after the election at which the taxes are authorized.
(2) No tax may be imposed under subsection (1) of this section unless approved by a majority of the voters of the county voting thereon for a specified period and maximum rate after:
(a) The adoption of a resolution by the county legislative authority of the county proposing this action; or
(b) The filing of a petition proposing this action with the county auditor, which petition is signed by county voters at least equal in number to ten percent of the total number of voters in the county who voted at the last preceding general election.
The ballot proposition shall be submitted to the voters of the county at the next general election occurring at least sixty days after a petition is filed, or at any special election prior to this general election that has been called for such purpose by the county legislative authority.
(3) A plan for the expenditure of the excise tax proceeds shall be prepared by the county legislative authority at least sixty days before the election if the proposal is initiated by resolution of the county legislative authority, or within six months after the tax has been authorized by the voters if the proposal is initiated by petition. Prior to the adoption of this plan, the elected officials of cities located within the county shall be consulted and a public hearing shall be held to obtain public input. The proceeds of this excise tax must be expended in conformance with this plan.
(4) As used in this section, "conservation area" has the meaning given under RCW 36.32.570.
[ 1990 1st ex.s. c 5 § 3.]
NOTES:
Purpose—1990 1st ex.s. c 5: See note following RCW 36.32.570.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.46 - Counties and Cities—Excise Tax on Real Estate Sales. › 82.46.080 - Notice to county treasurer.

RCW 82.46.080
Notice to county treasurer.
A county, city, or town that imposes an excise tax under this chapter must provide the county treasurer with a copy of the ordinance or other action initially authorizing the tax or altering the rate of the tax that is imposed at least sixty days before change becomes effective.
[ 1998 c 106 § 10.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.46 - Counties and Cities—Excise Tax on Real Estate Sales. › 82.46.900 - Chapter 82.46 RCW ordinances in effect on July 1, 1993—Application under chapter 82.45 RCW.

RCW 82.46.900
Chapter 82.46 RCW ordinances in effect on July 1, 1993—Application under chapter 82.45 RCW.
Any ordinance imposing a tax under chapter 82.46 RCW which is in effect on July 1, 1993, shall apply to all sales taxable under chapter 82.45 RCW on July 1, 1993, at the rate specified in the ordinance, until such time as the ordinance is otherwise amended or repealed.
[ 1993 sp.s. c 25 § 508.]
NOTES:
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.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.47 - Border Area Motor Vehicle Fuel and Special Fuel Tax. › 82.47.010 - Definitions.

RCW 82.47.010
Definitions.
For purposes of this chapter, unless the context clearly requires otherwise, "fuel," "motor vehicle fuel," "special fuel," and "motor vehicle" have the meaning given in RCW 82.38.020.
[ 2014 c 216 § 206; 1998 c 176 § 85; 1991 c 173 § 2.]
NOTES:
Effective date—Findings—Tax preference performance statement—2014 c 216: See notes following RCW 82.38.030.
Effective date—1991 c 173: "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 July 1, 1991." [ 1991 c 173 § 7.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.47 - Border Area Motor Vehicle Fuel and Special Fuel Tax. › 82.47.020 - Tax authority.

RCW 82.47.020
Tax authority.
(1) The legislative authority of a border area jurisdiction may, by resolution for the purposes authorized in this chapter and by approval of a majority of the registered voters of the jurisdiction voting on the proposition at a general or special election, fix and impose an excise tax on the retail sale of motor vehicle fuel and special fuel within the jurisdiction. An election held under this section must be held not more than 12 months before the date on which the proposed tax is to be levied. The ballot setting forth the proposition must state the tax rate that is proposed. The rate of such tax may not exceed two cents per gallon for ballot propositions submitted in calendar year 2022. For ballot propositions submitted after calendar year 2022, this two cents per gallon maximum tax rate may be adjusted to reflect the percentage change in the implicit price deflator for personal consumption expenditures for the United States as published by the bureau of economic analysis of the federal department of commerce, for the period of time between calendar year 2022 and when the tax is placed on the ballot for voter approval.
(2) The tax imposed in this section shall be collected and paid to the jurisdiction but once in respect to any motor vehicle fuel or special fuel. This tax shall be in addition to any other tax authorized or imposed by law.
(3) For purposes of this chapter, the term "border area jurisdictions" means all cities and towns within 10 miles of an international border crossing and any transportation benefit district established under RCW 36.73.020 which has within its boundaries an international border crossing.
[ 2022 c 182 § 405; 1991 c 173 § 1.]
NOTES:
Intent—Effective date—2022 c 182: See notes following RCW 70A.65.240.
Effective date—1991 c 173: See note following RCW 82.47.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.47 - Border Area Motor Vehicle Fuel and Special Fuel Tax. › 82.47.030 - Proceeds.

RCW 82.47.030
Proceeds.
The entire proceeds of the tax imposed under this chapter, less refunds authorized by the resolution imposing such tax and less amounts deducted by the border area jurisdiction for administration and collection expenses, shall be used solely for the purposes of border area jurisdiction street maintenance and construction.
[ 1991 c 173 § 3.]
NOTES:
Effective date—1991 c 173: See note following RCW 82.47.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.48 - Aircraft Excise Tax. › 82.48.010 - Definitions.

RCW 82.48.010
Definitions.
The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.
(1) "Aircraft" means any weight-carrying device or structure for navigation of the air which is designed to be supported by the air.
(2) "Commuter air carrier" means an air carrier holding authority under Title 14, Part 298 of the Code of Federal Regulations that carries passengers on at least five round trips per week on at least one route between two or more points according to its published flight schedules that specify the times, days of the week, and places between which those flights are performed.
(3) "Large multi-engine fixed wing" means any piston-driven multi-engine fixed wing aircraft with a maximum gross weight as listed by the manufacturer of seventy-five hundred pounds or more.
(4) "Person" includes a firm, partnership, limited liability company, or corporation.
(5) "Secretary" means the secretary of transportation.
(6) "Small multi-engine fixed wing" means any piston-driven multi-engine fixed wing aircraft with a maximum gross weight as listed by the manufacturer of less than seventy-five hundred pounds.
[ 2013 c 56 § 2; 1995 c 318 § 4; 1987 c 220 § 5; 1983 2nd ex.s. c 3 § 21; 1979 c 158 § 239; 1967 ex.s. c 9 § 1; 1961 c 15 § 82.48.010. Prior: 1949 c 49 § 1; Rem. Supp. 1949 § 11219-33.]
NOTES:
Reviser's note: The definitions in this section have been alphabetized pursuant to RCW 1.08.015(2)(k).
Effective date—2013 c 56: See note following RCW 84.36.133.
Effective date—1995 c 318: See note following RCW 82.04.030.
Severability—1987 c 220: See note following RCW 47.68.230.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.48 - Aircraft Excise Tax. › 82.48.020 - Excise tax imposed on aircraft—Out-of-state registration to avoid tax, liability—Penalties.

RCW 82.48.020
Excise tax imposed on aircraft—Out-of-state registration to avoid tax, liability—Penalties.
(1) An annual excise tax is hereby imposed for the privilege of using any aircraft in the state. A current certificate of air worthiness with a current inspection date from the appropriate federal agency and/or the purchase of aviation fuel shall constitute the necessary evidence of aircraft use or intended use. The tax shall be collected annually or under a staggered collection schedule as required by the secretary by rule. No additional tax shall be imposed under this chapter upon any aircraft upon the transfer of ownership thereof, if the tax imposed by this chapter with respect to such aircraft has already been paid for the year in which transfer of ownership occurs. A violation of this subsection is a misdemeanor punishable as provided under chapter 9A.20 RCW.
(2) Persons who are required to register aircraft under chapter 47.68 RCW and who register aircraft in another state or foreign country and avoid the Washington aircraft excise tax are liable for such unpaid excise tax. A violation of this subsection is a gross misdemeanor.
The department of revenue may assess and collect the unpaid excise tax under chapter 82.32 RCW, including the penalties and interest provided in chapter 82.32 RCW.
(3) Except as provided under subsections (1) and (2) of this section, a violation of this chapter is a misdemeanor punishable as provided in chapter 9A.20 RCW.
[ 2000 c 229 § 4; 1999 c 277 § 7; 1993 c 238 § 5; 1992 c 154 § 1; 1987 c 220 § 6; 1983 c 7 § 27; 1979 c 158 § 240; 1967 ex.s. c 149 § 27; 1967 ex.s. c 9 § 2; 1961 c 15 § 82.48.020. Prior: 1949 c 49 § 2; Rem. Supp. 1949 § 11219-34.]
NOTES:
Effective date—2000 c 229: See note following RCW 46.16A.030.
Effective date—1992 c 154: "This act shall take effect July 1, 1992." [ 1992 c 154 § 7.]
Severability—1987 c 220: See note following RCW 47.68.230.
Construction—Severability—Effective dates—1983 c 7: See notes following RCW 82.08.020.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.48 - Aircraft Excise Tax. › 82.48.030 - Amount of tax.

RCW 82.48.030
Amount of tax.
(1)(a) Except as otherwise provided in (b) of this subsection, the amount of the tax imposed by this chapter for each calendar year is as follows:
Type of aircraft
Registration fee
Single engine fixed wing
$
50
Small multi-engine fixed wing
65
Large multi-engine fixed wing
80
Turboprop multi-engine fixed wing
100
Turbojet multi-engine fixed wing
125
Helicopter
75
Sailplane
20
Lighter than air
20
Home built
20
(b) The amount of tax imposed by this chapter for each calendar year with respect to aircraft owned and operated by a commuter air carrier that is not an airplane company as defined in RCW 84.12.200 is as follows:
Gross maximum take-off weight of the aircraft
Registration fee
Less than 4,001 lbs.
$500
4,001-6,000 lbs.
$1,000
6,001-8,000 lbs.
$2,000
8,001-9,000 lbs.
$3,000
9,001-12,500 lbs.
$4,000
(2)(a) The amount of tax imposed under subsection (1) of this section for each calendar year must be divided into twelve parts corresponding to the months of the calendar year and the excise tax upon an aircraft registered for the first time in this state after the last day of any month may only be levied for the remaining months of the calendar year including the month in which the aircraft is being registered. However, the minimum amount payable is three dollars.
(b) An aircraft is deemed registered for the first time in this state when such aircraft was not previously registered by this state for the year immediately preceding the year in which application for registration is made.
[ 2013 c 56 § 3; 1983 2nd ex.s. c 3 § 22; 1967 ex.s. c 9 § 3; 1963 c 199 § 6; 1961 c 15 § 82.48.030. Prior: 1949 c 49 § 3; Rem. Supp. 1949 § 11219-35.]
NOTES:
Effective date—2013 c 56: See note following RCW 84.36.133.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.48 - Aircraft Excise Tax. › 82.48.035 - Tax preferences—Expiration dates.

RCW 82.48.035
Tax preferences—Expiration dates.
See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
[ 2013 2nd sp.s. c 13 § 1719.]
NOTES:
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.48 - Aircraft Excise Tax. › 82.48.060 - Is in addition to other taxes.

RCW 82.48.060
Is in addition to other taxes.
Except as provided in RCW 82.48.110, the tax imposed by this chapter is in addition to all other licenses and taxes otherwise imposed.
[ 1961 c 15 § 82.48.060. Prior: 1949 c 49 § 6; Rem. Supp. 1949 § 11219-38.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.48 - Aircraft Excise Tax. › 82.48.070 - Tax receipt.

RCW 82.48.070
Tax receipt.
The secretary shall give a receipt to each person paying the excise tax.
[ 1987 c 220 § 7; 1967 ex.s. c 9 § 4; 1961 c 15 § 82.48.070. Prior: 1949 c 49 § 7; Rem. Supp. 1949 § 11219-39.]
NOTES:
Severability—1987 c 220: See note following RCW 47.68.230.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.48 - Aircraft Excise Tax. › 82.48.080 - Payment and distribution of taxes.

RCW 82.48.080
Payment and distribution of taxes.
The secretary must regularly pay to the state treasurer the excise taxes collected under this chapter, which must be credited by the state treasurer to the aeronautics account for state grants to airports and the administrative expenses associated with grant execution and the collection of excise taxes under this chapter.
[ 2015 3rd sp.s. c 6 § 901; 1995 c 170 § 2; 1987 c 220 § 8; 1974 ex.s. c 54 § 8; 1967 ex.s. c 9 § 5; 1961 c 15 § 82.48.080. Prior: 1949 c 49 § 8; Rem. Supp. 1949 § 11219-40.]
NOTES:
Effective dates—2015 3rd sp.s. c 6: See note following RCW 82.04.4266.
Severability—1987 c 220: See note following RCW 47.68.230.
Effective dates—1974 ex.s. c 54: "Section 6 of this 1974 amendatory act shall not take effect until June 30, 1981, and the remainder of this 1974 amendatory act is necessary for the immediate preservation of the public peace, health and safety, the support of the state government and its existing public institutions, and shall take effect immediately." [ 1974 ex.s. c 54 § 13.]
Severability—1974 ex.s. c 54: "If any provision of this 1974 amendatory act, or its application to any person or circumstances is held invalid, the remainder of the act, or the application of the provision to other persons or circumstances is not affected." [ 1974 ex.s. c 54 § 14.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.48 - Aircraft Excise Tax. › 82.48.090 - Refund of excessive tax payment and interest.

RCW 82.48.090
Refund of excessive tax payment and interest.
In case a claim is made by any person that the person has paid an erroneously excessive amount of excise tax under this chapter, the person may apply to the department of transportation for a refund of the claimed excessive amount together with interest at the rate specified in RCW 82.32.060. The department of transportation shall review such application, and if it determines that an excess amount of tax has actually been paid by the taxpayer, such excess amount and interest at the rate specified in RCW 82.32.060 shall be refunded to the taxpayer by means of a voucher approved by the department of transportation and by the issuance of a state warrant drawn upon and payable from such funds as the legislature may provide for that purpose. No refund shall be allowed, however, unless application for the refund is filed with the department of transportation within ninety days after the claimed excessive excise tax was paid and the amount of the overpayment exceeds five dollars.
[ 1992 c 154 § 2; 1989 c 378 § 25; 1987 c 220 § 9; 1985 c 414 § 5; 1975 1st ex.s. c 278 § 96; 1961 c 15 § 82.48.090. Prior: 1949 c 49 § 9; Rem. Supp. 1949 § 11219-41.]
NOTES:
Effective date—1992 c 154: See note following RCW 82.48.020.
Severability—1987 c 220: See note following RCW 47.68.230.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.48 - Aircraft Excise Tax. › 82.48.110 - Aircraft not to be subject to ad valorem tax—Exceptions.

RCW 82.48.110
Aircraft not to be subject to ad valorem tax—Exceptions.
The first tax to be collected under this chapter shall be for the calendar year 1968. No aircraft with respect to which the excise tax imposed by this chapter is payable shall be listed and assessed for ad valorem taxation so long as this chapter remains in effect, and any such assessment heretofore made except under authority of section 13, chapter 49, Laws of 1949 and section 82.48.110, chapter 15, Laws of 1961 is hereby directed to be canceled: PROVIDED, That any aircraft, whether or not subject to the provisions of this chapter, with respect to which the excise tax imposed by this chapter will not be paid or has not been paid for any year shall be listed and assessed for ad valorem taxation in that year, and the ad valorem tax liability resulting from such listing and assessment shall be collected in the same manner as though this chapter had not been passed: PROVIDED FURTHER, That this chapter shall not be construed to affect any ad valorem tax based upon assessed valuations made in 1948 and/or any preceding year for taxes payable in 1949 or any preceding year, which ad valorem tax liability tax for any such years shall remain payable and collectible in the same manner as though this chapter had not been passed.
[ 1967 ex.s. c 9 § 6; 1961 c 15 § 82.48.110. Prior: 1949 c 49 § 13; Rem. Supp. 1949 § 11219-43.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.49 - Watercraft Excise Tax. › 82.49.010 - Excise tax imposed—Failure to register—Out-of-state registration to avoid tax, liability—Penalties.

RCW 82.49.010
Excise tax imposed—Failure to register—Out-of-state registration to avoid tax, liability—Penalties.
(1) An excise tax is imposed for the privilege of using a vessel upon the waters of this state, except vessels exempt under RCW 82.49.020. The annual amount of the excise tax is one-half of one percent of fair market value, as determined under this chapter, or five dollars, whichever is greater. Violation of this subsection is a misdemeanor.
(2) A person who is required under chapter 88.02 RCW to register a vessel in this state and who fails to register the vessel in this state or registers the vessel in another state or foreign country and avoids the Washington watercraft excise tax is guilty of a gross misdemeanor and is liable for such unpaid excise tax. The department of revenue may assess and collect the unpaid excise tax under chapter 82.32 RCW, including the penalty imposed in RCW 82.49.080 and penalties and interest provided in chapter 82.32 RCW.
(3) The excise tax upon a vessel registered for the first time in this state shall be imposed for a twelve-month period, including the month in which the vessel is registered, unless the director of licensing extends or diminishes vessel registration periods for the purpose of staggered renewal periods under RCW 88.02.560. A vessel is registered for the first time in this state when the vessel was not registered in this state for the immediately preceding registration year, or when the vessel was registered in another jurisdiction for the immediately preceding year.
[ 2014 c 195 § 503; 2010 c 161 § 1044; 2000 c 229 § 5; 1999 c 277 § 8; 1993 c 238 § 6; 1992 c 154 § 3; 1983 2nd ex.s. c 3 § 42; 1983 c 7 § 9.]
NOTES:
Findings—Intent—2014 c 195: See notes following RCW 79.100.170 and 79.100.180.
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.
Effective date—2000 c 229: See note following RCW 46.16A.030.
Effective date—1992 c 154: See note following RCW 82.48.020.
Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Credit for 1983 property taxes paid for vessels—1983 c 7:"Property taxes paid for a vessel for 1983 shall be allowed as a credit against tax due under section 9 of this act for the same vessel." [ 1983 c 7 § 25.] "Section 9 of this act" consists of the enactment of RCW 82.49.010.
2023 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.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.49 - Watercraft Excise Tax. › 82.49.030 - Payment of tax—Deposit in general fund and derelict vessel removal account.

RCW 82.49.030
Payment of tax—Deposit in general fund and derelict vessel removal account.
(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) Twenty-five percent of the excise tax collected each fiscal year under this chapter must be deposited in the derelict vessel removal account created in RCW 79.100.100. The remaining excise tax collected under this chapter must be deposited in the general fund.
[ 2022 c 124 § 2; 2010 c 161 § 1045; 2000 c 103 § 18; 1991 sp.s. c 16 § 925; 1989 c 393 § 10; 1983 c 7 § 10.]
NOTES:
Findings—Intent—2022 c 124: "(1) The legislature finds that the department of natural resources' derelict vessel removal program is seen as a national model for vessel removal, yet funding for the program is not sufficient to remove all sunken and abandoned vessels from state waters.
(2) The legislature finds that since 2002, the department's derelict vessel removal program has removed almost 1,000 vessels and eliminated environmental and habitat threats to some 10.6 cumulative miles of Washington's waters.
(3) The legislature further finds that the number of derelict vessels continues to increase due to insufficient funding to address the increased need as more vessels are added to the list each year, resulting in some vessels lingering for years. Currently, there are around 270 identified vessels of concern, or 7,500 linear feet of vessels. These derelict vessels have critical impacts on water quality, salmon, and southern resident killer whales.
(4) It is the intent of the legislature to provide reliable funding for the derelict vessel removal program to:
(a) Remove all currently known derelict vessels by 2031;
(b) Support enforcement programs to reduce overall vessel abandonment and ensure compliance with vessel registration and insurance requirements;
(c) Increase investments in proactive approaches like the derelict vessel turn-in program;
(d) Utilize the results of a pilot vessel recycling program to work toward a more ongoing, permanent vessel recycling program;
(e) Through the vessel turn-in program and collaborative partnerships, increase capacity to address abandoned and derelict vessels that pose a threat to the public but are not on state-owned aquatic lands; and
(f) Provide additional support to authorized public entities, particularly in more rural areas that lack on-water resources, so they are able to initiate more removals within their jurisdiction." [ 2022 c 124 § 1.]
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.
2023 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.]
2023 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.]
2023 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.]
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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.
2023 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 SERVICE
PERCENTAGE
1
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 older
20
[ 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.
2023 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.
2023 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.
2023 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.