A person who is required to register an aircraft under this chapter and who registers an aircraft in another state or foreign country evading the Washington aircraft excise tax is guilty of a gross misdemeanor. For a second or subsequent offense, the person convicted is also subject to a fine equal to four times the amount of avoided taxes and fees, no part of which may be suspended, except as provided in RCW 10.05.180. Excise taxes owed and fines assessed must be deposited in the manner provided under RCW 46.16A.030(6).

NOTES:

Reviser’s note: This section was amended by 2019 c 423 § 204 and by 2019 c 459 § 4, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025(2). For rule of construction, see RCW 1.12.025(1).
FindingIntent2019 c 459: See note following RCW 10.05.180.
FindingIntentEffective date2019 c 423: See notes following RCW 82.08.0273.
Effective dateIntentLegislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session2010 c 161: See notes following RCW 46.04.013.
IntentEffective date2003 c 53: See notes following RCW 2.48.180.
Effective date2000 c 229: See note following RCW 46.16A.030.
Effective date1996 c 184: See note following RCW 46.16A.030.

Attorney's Note

Under the Washington Code, punishments for crimes depend on the classification. In the case of this section:
ClassPrisonFine
gross misdemeanorup to 364 daysup to $5,000
For details, see Wash. Rev. Code § 9A.20.021

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Terms Used In Washington Code 47.68.255

  • Aircraft: means a piloted or unmanned contrivance now known, or hereafter invented, used or designed for navigation of or flight in the air. See Washington Code 47.68.020
  • Person: means any individual, firm, partnership, corporation, company, association, joint stock association, or body politic; and includes any trustee, receiver, assignee, or other similar representative thereof. See Washington Code 47.68.020