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U.S. State Codes
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Washington
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Title 82 - Excise Taxes
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Chapter 82.49 - Watercraft Excise Tax.
Chapter 82.49 - Watercraft Excise Tax.
82.49.010 Excise tax imposed—Failure to register—Out-of-state registration to avoid tax, liability—Penalties.
82.49.020 Exemptions.
82.49.030 Payment of tax—Deposit in general fund.
82.49.040 Depreciation schedule for use in determining fair market value.
82.49.050 Appraisal of vessel by department of revenue.
82.49.060 Disputes as to appraised value or status as taxable—Petition for conference or reduction of tax—Appeal to board of tax appeals—Independent appraisal.
82.49.065 Refunds—When, to whom—Amounts.
82.49.080 Vessels not registered as required under chapter 88.02 RCW—Penalty.
82.49.900 Construction—Severability—Effective dates—1983 c 7.