Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.48.010 Definitions.
1.7K chars
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 …
RCW 82.48.020 Excise tax imposed on aircraft—Out-of-state registration to avoid tax, liability—Penalties.
1.9K chars
(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.
1.8K chars
*** CHANGE IN 2026 *** (SEE 2711-S.SL) ***(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 aircraftRegistration fee Single engine fixed wing$50 Small multi-engine fixed wing6…
RCW 82.48.035 Tax preferences—Expiration dates.
0.2K chars
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.
RCW 82.48.060 Is in addition to other taxes.
0.2K chars
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 s 82.48.060. Prior: 1949 c 49 s 6; Rem. Supp. 1949 s 11219-38.]
RCW 82.48.070 Tax receipt.
0.2K chars
The secretary shall give a receipt to each person paying the excise tax.[ 1987 c 220 s 7; 1967 ex.s. c 9 s 4; 1961 c 15 s 82.48.070. Prior: 1949 c 49 s 7; Rem. Supp. 1949 s 11219-39.]Notes:Severability—1987 c 220: See note following RCW 47.68.230.
RCW 82.48.080 Payment and distribution of taxes.
1.3K chars
*** CHANGE IN 2026 *** (SEE 2711-S.SL) ***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 a…
RCW 82.48.090 Refund of excessive tax payment and interest.
1.4K chars
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 R…
RCW 82.48.100 Exempt aircraft.
4.8K chars
This chapter does not apply to:(1) Aircraft owned by and used exclusively in the service of any government or any political subdivision thereof, including the government of the United States, any state, territory, or possession of the United States, or the District of Columbia, w…
RCW 82.48.110 Aircraft not to be subject to ad valorem tax—Exceptions.
1.3K chars
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 a…