§ 82.49.010 Excise tax imposed — Failure to register — Out-of-state registration to avoid tax, liability — Penalties
§ 82.49.020 Exemptions
§ 82.49.030 Payment of tax — Deposit in general fund and derelict vessel removal account
§ 82.49.040 Depreciation schedule for use in determining fair market value
§ 82.49.050 Appraisal of vessel by department of revenue
§ 82.49.060 Disputes as to appraised value or status as taxable — Petition for conference or reduction of tax — Appeal to board of tax appeals — Independent appraisal
§ 82.49.065 Refunds — When, to whom — Amounts
§ 82.49.080 Vessels not registered as required under chapter 88.02 RCW — Penalty
§ 82.49.900 Construction — Severability — Effective dates — 1983 c 7
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Terms Used In Washington Code > Chapter 82.49 - Watercraft excise tax

  • Appeal: A request made after a trial, asking another court (usually the court of appeals) to decide whether the trial was conducted properly. To make such a request is "to appeal" or "to take an appeal." One who appeals is called the appellant.
  • Appraisal: A determination of property value.
  • Fair market value: The price at which an asset would change hands in a transaction between a willing, informed buyer and a willing, informed seller.
  • Fiscal year: The fiscal year is the accounting period for the government. For the federal government, this begins on October 1 and ends on September 30. The fiscal year is designated by the calendar year in which it ends; for example, fiscal year 2006 begins on October 1, 2005 and ends on September 30, 2006.
  • Gift: A voluntary transfer or conveyance of property without consideration, or for less than full and adequate consideration based on fair market value.
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Lease: A contract transferring the use of property or occupancy of land, space, structures, or equipment in consideration of a payment (e.g., rent). Source: OCC
  • person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080