If the department determines a value for a travel trailer or camper under RCW 82.50.425 equivalent to a manufacturer's base suggested retail price, any person who pays the tax for that travel trailer or camper may appeal the valuation to the department under chapter 34.05 RCW. If the taxpayer is successful on appeal, the department shall refund the excess tax in the manner provided in RCW 82.50.170.

Reviser's note: See note following RCW 82.50.010.

Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.