| 82.49.010 | Excise tax imposed -- 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, collections of erroneous amounts -- Claims -- Penalty for false statement. |
| 82.49.900 | Construction -- Severability -- Effective dates -- 1983 c 7. |
NOTES:
Boat trailer fee: RCW 46.16.670.
Exemption of ships and vessels from ad valorem taxes: RCW 84.36.079, 84.36.080, and 84.36.090.