(1) The excise tax imposed under this chapter is due and payable to the department of licensing or its agents at the time of registration of a vessel. The department of licensing shall not issue or renew a registration for a vessel until the tax is paid in full.

     (2) The excise tax collected under this chapter shall be deposited in the general fund.

[2000 c 103 § 18; 1991 sp.s. c 16 § 925; 1989 c 393 § 10; 1983 c 7 § 10.]

NOTES:

     Severability -- Effective date -- 1991 sp.s. c 16: See notes following RCW 9.46.100.