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61 chapters · 1,445 sections in this title.
RCW 82.49.010 Excise tax imposed—Failure to register—Out-of-state registration to avoid tax, liability—Penalties.
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(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, which…
RCW 82.49.020 Exemptions.
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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 oper…
RCW 82.49.030 Payment of tax—Deposit in general fund and derelict vessel removal account.
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(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 issu…
RCW 82.49.040 Depreciation schedule for use in determining fair market value.
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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 curren…
