WSR 05-01-050

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed December 7, 2004, 3:40 p.m. ]


ISSUANCE OF INTERPRETIVE STATEMENT


Property Tax Advisory 6.0.2004 - Property Taxability of Motor Vehicles



     The announcement of the adoption of this interpretive statement is being published in the Washington State Register pursuant to the requirements of RCW 34.05.230(4).

     The Department of Revenue has adopted the following Property Tax Advisory:

     Property Tax Advisory 6.0.2004 (Property Taxability of Motor Vehicles).

     This advisory clarifies what types of vehicles are, or are not, included within the definition of "motor vehicles" under RCW 84.36.595, and how taxability is determined.

     A copy of this guideline is available via the internet at http://www.dor.wa.gov/content/taxes/Property/prop_rnls.aspx#property or a request for a copy of this advisory may be directed to Velinda Brown, Property Tax Division, P.O. Box 47471, Olympia, WA 98504-7471, phone (360) 570-5865, fax (360) 586-7602.

Alan R. Lynn

Rules Coordinator

Legislature Code Reviser 

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