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RCW 82.48.010 Definitions.
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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 ai…
RCW 82.48.020 Excise tax imposed on aircraft—Out-of-state registration to avoid tax, liability—Penalties.
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(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…
RCW 82.48.030 Amount of tax.
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(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 Tur…
RCW 82.48.035 Tax preferences—Expiration dates.
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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 s 1719.] Notes: Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
