Chapter 82.44 RCW
MOTOR VEHICLE EXCISE TAX

RCW SECTIONS

82.44.010Definitions.
82.44.015Ride-sharing passenger motor vehicles excluded -- Notice -- Liability for tax.
82.44.035Valuation of vehicles.
82.44.060Payment of tax based on registration year -- Transfer of ownership.
82.44.065Appeal of valuation.
82.44.090Penalty for issuing plates without collecting tax.
82.44.100Tax receipt.
82.44.120Refunds, collections of erroneous amounts -- Claims -- False statement, penalty.
82.44.135Local government must contract with department of licensing.
82.44.140Director of licensing may act.
82.44.180Transportation fund -- Deposits and distributions.
82.44.190Transportation infrastructure account -- Deposits and distributions -- Subaccounts.
82.44.195Transportation infrastructure account -- Highway infrastructure account -- Finding -- Intent -- Purpose -- 1996 c 262.
82.44.900Severability -- Construction -- 1961 c 15.

NOTES:

Boat trailer fee: RCW 46.16.670.

Constitutional limitations on certain taxes, highway funds: State Constitution Art. 2 § 40.

Highway user tax structure: Chapter 46.85 RCW.

Nonresident members of armed forces, exemption from motor vehicle excise tax: RCW 46.16.480.

Reciprocal or proportional registration of vehicles: Chapter 46.85 RCW.

"Registration year," defined -- "Last day of the month," defined: RCW 46.16.006.