Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.44.010 Definitions.
1.9K chars
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 highw…
RCW 82.44.015 Ride-sharing passenger motor vehicles excluded—Exemption requirements—Notice—Liability for tax.
2.9K chars
(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.
3.2K chars
(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.
2.4K chars
(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 depar…
RCW 82.44.065 Appeal of valuation.
0.8K chars
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 chapte…
RCW 82.44.090 Penalty for issuing a dealer's license, plates, or a registration without collecting tax.
0.7K chars
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 impos…
RCW 82.44.100 Tax receipt.
0.7K chars
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 receip…
RCW 82.44.120 Claims for refunds.
1.7K chars
(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 t…
RCW 82.44.125 Vehicles subject to tax—Exemptions.
1.5K chars
(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 i…
RCW 82.44.135 Local government must contract with department of licensing.
1.2K chars
(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 a…
RCW 82.44.140 Director of licensing may act.
0.4K chars
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 s 337; 1979 c 158 s 237…
RCW 82.44.190 Transportation infrastructure account—Deposits and distributions—Subaccounts.
1.3K chars
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 t…
RCW 82.44.195 Transportation infrastructure account—Highway infrastructure account—Finding—Intent—Purpose—1996 c 262.
2.1K chars
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 highw…
RCW 82.44.200 Electric vehicle account.
1.5K chars
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 82.44.900 Severability—Construction—1961 c 15.
0.7K chars
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 unconstitution…