82.49.010 – Excise tax imposed—Failure to register—Out-of-state registration to avoid tax, liability—Penalties.

RCW 82.49.010 Excise tax imposed—Failure to register—Out-of-state registration to avoid tax, liability—Penalties. (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 […]

82.49.020 – Exemptions.

RCW 82.49.020 Exemptions. 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 operated by the United States, a state of the United […]

82.49.030 – Payment of tax—Deposit in general fund and derelict vessel removal account.

RCW 82.49.030 Payment of tax—Deposit in general fund and derelict vessel removal account. (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 […]

82.49.040 – Depreciation schedule for use in determining fair market value.

RCW 82.49.040 Depreciation schedule for use in determining fair market value. 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 […]

82.49.050 – Appraisal of vessel by department of revenue.

RCW 82.49.050 Appraisal of vessel by department of revenue. (1) If a vessel has been acquired by lease or gift, or the most recent purchase price of a vessel is not known to the owner, the department of revenue shall appraise the vessel before registration. (2) If after registration the department of revenue determines that […]

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.

RCW 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. (1) Any vessel owner disputing an appraised value under RCW 82.49.050 or disputing whether the vessel is taxable, may petition for a conference with the department as provided under RCW 82.32.160, or […]

82.49.065 – Refunds—When, to whom—Amounts.

RCW 82.49.065 Refunds—When, to whom—Amounts. (1) Refunds of the excise tax imposed under this chapter must be handled in the same manner and under the same terms and conditions as provided in RCW 88.02.350. (2) The excise tax imposed under this chapter may be refunded to the person who paid the excise tax at the […]

82.49.080 – Vessels not registered as required under chapter 88.02 RCW—Penalty.

RCW 82.49.080 Vessels not registered as required under chapter 88.02 RCW—Penalty. (1) An owner of a vessel that is not registered as required by chapter 88.02 RCW and for which watercraft excise tax is due under this chapter is liable for a penalty in the following amount: (a) One hundred dollars for the owner’s first […]

82.49.900 – Construction—Severability—Effective dates—1983 c 7.

RCW 82.49.900 Construction—Severability—Effective dates—1983 c 7. See notes following RCW 82.08.020.