(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 same time the registration fee under chapter 88.02 RCW was paid. The amount of the excise tax that may be refunded includes:

     (a) The entire amount of the excise tax, if the entire amount of the registration fee is also refunded; or

     (b) Any amount that was greater than the amount due.

     (3) Excise tax refunds include interest at the rate specified in RCW 82.32.060.

[2010 c 161 § 1046; 2003 c 53 § 405; 1992 c 154 § 4; 1989 c 68 § 3.]

NOTES:

     Effective date -- Intent -- Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session -- 2010 c 161: See notes following RCW 46.04.013.

     Intent -- Effective date -- 2003 c 53: See notes following RCW 2.48.180.

     Effective date -- 1992 c 154: See note following RCW 82.48.020.