Revised Code of Washington
2023 Archive

Chapter 82.44 RCW
MOTOR VEHICLE EXCISE TAX
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PDF of Complete Chapter
Sections
82.44.010Definitions.
82.44.015Ride-sharing passenger motor vehicles excluded—Exemption requirements—Notice—Liability for tax.
82.44.035Valuation of vehicles.
82.44.060Tax requirements—Payment of tax based on registration year—Transfer of ownership.
82.44.065Appeal of valuation.
82.44.090Penalty for issuing a dealer's license, plates, or a registration without collecting tax.
82.44.100Tax receipt.
82.44.120Claims for refunds.
82.44.125Vehicles subject to tax—Exemptions.
82.44.135Local government must contract with department of licensing.
82.44.140Director of licensing may act.
82.44.190Transportation infrastructure account—Deposits and distributions—Subaccounts.
82.44.195Transportation infrastructure account—Highway infrastructure account—Finding—Intent—Purpose—1996 c 262.
82.44.200Electric vehicle account.
82.44.900Severability—Construction—1961 c 15.
NOTES:
Boat trailer fee: RCW 46.17.305.
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 46.16A.340(2).
Reciprocal or proportional registration of vehicles: Chapter 46.85 RCW.
"Registration year," defined: RCW 46.16A.010.