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61 chapters · 1,445 sections in this title.
RCW 82.44.010 Definitions.
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For the purposes of this chapter, unless the context otherwise requires: (1) "Department" means the department of licensing. (2) "Motor vehicle" means all motor vehicles, trailers and semitrailers used, or of the type designed primarily to be used, upon the public streets and hig…
RCW 82.44.015 Ride-sharing passenger motor vehicles excluded—Exemption requirements—Notice—Liability for tax.
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(1) Passenger motor vehicles used primarily for ride sharing and ride sharing for persons with special transportation needs, as defined in RCW 46.74.010, are not subject to the motor vehicle excise tax authorized under this chapter if the vehicles are used as ride-sharing vehicle…
RCW 82.44.035 Valuation of vehicles.
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(1) For the purpose of determining any locally imposed motor vehicle excise tax, the value of a truck or trailer shall be the latest purchase price of the vehicle, excluding applicable federal excise taxes, state and local sales or use taxes, transportation or shipping costs, or …
RCW 82.44.060 Tax requirements—Payment of tax based on registration year—Transfer of ownership.
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(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 d…
