Washington Code 82.44.120 – Claims for refunds
Current as of: 2023 | Check for updates
|
Other versions
(1) Refunds of locally imposed motor vehicle excise taxes must be handled in the same manner and under the same terms and conditions as provided in RCW 46.68.010.
Terms Used In Washington Code 82.44.120
- Contract: A legal written agreement that becomes binding when signed.
- Department: means the department of licensing. See Washington Code 82.44.010
- Motor vehicle: means all motor vehicles, trailers and semitrailers used, or of the type designed primarily to be used, upon the public streets and highways, for the convenience or pleasure of the owner, or for the conveyance, for hire or otherwise, of persons or property, including fixed loads and facilities for human habitation; but shall not include (a) vehicles carrying exempt licenses, (b) dock and warehouse tractors and their cars or trailers, lumber carriers of the type known as spiders, and all other automotive equipment not designed primarily for use upon public streets, or highways, (c) motor vehicles or their trailers used entirely upon private property, (d) mobile homes and travel trailers as defined in RCW 82. See Washington Code 82.44.010
- 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
(2) A claim for a refund may be made by a person who:
(a) Is not seeking a full refund; and
(b) Believes the amount of the locally imposed motor vehicle excise tax paid was incorrect or too much.
(3) When a claim for a refund is made as provided in subsection (2) of this section, the department shall:
(a) Determine the amount of the locally imposed motor vehicle excise tax that had been greater than the amount actually due, if any; and
(b) Certify to the state treasurer the amount of the partial refund due.
(4) Before a local government subject to this chapter may impose a motor vehicle excise tax, the local government shall contract with the department for reimbursement for any refunds paid to a person by the treasurer.
[ 2010 c 161 § 915; 2006 c 318 § 8; 2003 c 53 § 403; 1993 c 307 § 3; 1990 c 42 § 307; 1989 c 68 § 2; 1983 c 26 § 3; 1979 c 120 § 2; 1975 1st ex.s. c 278 § 95; 1974 ex.s. c 54 § 4; 1967 c 121 § 2; 1963 c 199 § 5; 1961 c 15 § 82.44.120. Prior: 1949 c 196 § 18; 1945 c 152 § 3; 1943 c 144 § 11; Rem. Supp. 1949 § 6312-125.]
NOTES:
Effective date—Intent—Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session—2010 c 161: See notes following RCW 46.04.013.
Intent—Effective date—2003 c 53: See notes following RCW 2.48.180.
Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Severability—Effective dates—1974 ex.s. c 54: See notes following RCW 82.48.080.