Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.50.010 Definitions.
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(1) "Mobile home" means a mobile home as defined by RCW 46.04.302.(2) "Park trailer" means a park trailer as defined by RCW 46.04.622.(3) "Travel trailer" means a travel trailer as defined by RCW 46.04.623.(4) "Modular home" means a modular home as defined by RCW 46.04.303.(5) "C…
RCW 82.50.060 Tax additional.
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Except as provided herein, the tax imposed by this chapter is in addition to all other licenses and taxes otherwise imposed.[ 1961 c 15 s 82.50.060. Prior: 1955 c 139 s 6.]Notes:Reviser's note: See note following RCW 82.50.010.
RCW 82.50.075 Extensions during state of emergency.
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During a state of emergency declared under RCW 43.06.010(12), the director, on his or her own motion or at the request of any taxpayer affected by the emergency, may grant extensions of the due date of any taxes payable under this chapter as the director deems proper.[ 2008 c 181…
RCW 82.50.090 Unlawful issuance of tax receipt—Penalty.
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It shall be unlawful for the county auditor or any person to issue a receipt hereunder to any person without collecting the amount of the excise tax due thereon under the provisions of this chapter and any violation of this section shall constitute a gross misdemeanor.[ 1961 c 15…
RCW 82.50.170 Refund, collection of erroneous amounts—Penalty for false statement.
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(1) In case a claim is made by any person that the person has erroneously paid the tax or a part thereof or any charge hereunder, the person may apply in writing to the department of licensing for a refund of the amount of the claimed erroneous payment within thirteen months of t…
RCW 82.50.250 Term "house trailer" construed.
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Whenever this chapter refers to chapter 46.12, 46.16A, or 82.44 RCW, with references to "house trailers", the term "house trailer" as used in those chapters shall be construed to include and embrace "mobile home and travel trailer" as used in chapter 149, Laws of 1967 ex. sess.[ …
RCW 82.50.425 Valuation of travel trailers and campers.
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For the purpose of determining the tax under this chapter, the value of a travel trailer or camper is the manufacturer's base suggested retail price of the travel trailer or camper when first offered for sale as new, excluding any optional equipment, applicable federal excise tax…
RCW 82.50.435 Appeal of valuation.
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If the department determines a value for a travel trailer or camper under RCW 82.50.425 equivalent to a manufacturer's base suggested retail price, any person who pays the tax for that travel trailer or camper may appeal the valuation to the department under chapter 34.05 RCW. If…
RCW 82.50.440 Tax receipt—Records.
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The county auditor or the department of licensing upon payment of the tax hereunder shall issue a receipt which shall include such information as may be required by the director, including the name of the taxpayer and a description of the travel trailer or camper, which receipt s…
RCW 82.50.460 Notice of amount of tax payable—Contents.
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Prior to the end of any registration year of a vehicle, the director shall cause to be mailed to the owners of travel trailers or campers, of record, notice of the amount of tax payable during the succeeding registration year. The notice shall contain a legal description of the t…
RCW 82.50.520 Exemptions.
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The following travel trailers or campers are specifically exempted from the operation of this chapter:(1) Any unoccupied travel trailer or camper when it is part of an inventory of travel trailers or campers held for sale by a manufacturer or dealer in the course of his or her bu…
RCW 82.50.530 Ad valorem taxes prohibited as to mobile homes, travel trailers or campers—Loss of identity, subject to property tax.
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No mobile home, travel trailer, or camper which is a part of the inventory of mobile homes, travel trailers, or campers held for sale by a dealer in the course of his or her business and no travel trailer or camper as defined in RCW 82.50.010 shall be listed and assessed for ad v…
RCW 82.50.540 Taxed and licensed travel trailers or campers entitled to use of streets and highways.
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Travel trailers or campers taxed and licensed under the provisions of this chapter shall be entitled to the use of the public streets and highways subject to the provisions of the motor vehicle laws of this state except as herein otherwise provided.[ 1971 ex.s. c 299 s 69.]Notes:…
RCW 82.50.901 Effective dates—Operative dates—Expiration dates—1971 ex.s. c 299 ss 35-76.
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(1) Sections 35 through 52 and section 54 of this 1971 amendatory act shall take effect on July 1, 1971, except that the provisions of chapter 82.50 RCW imposing a tax on campers shall not take effect until January 1, 1972.(2) Sections 36 through 50 of this 1971 amendatory act sh…