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  2. U.S. State Codes
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  4. Washington
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  6. Title 82 - Excise Taxes
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  8. 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.
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