§ 82.44.010 Definitions
§ 82.44.015 Ride-sharing passenger motor vehicles excluded — Exemption requirements — Notice — Liability for tax
§ 82.44.035 Valuation of vehicles
§ 82.44.060 Tax requirements — Payment of tax based on registration year — Transfer of ownership
§ 82.44.065 Appeal of valuation
§ 82.44.090 Penalty for issuing a dealer’s license, plates, or a registration without collecting tax
§ 82.44.100 Tax receipt
§ 82.44.120 Claims for refunds
§ 82.44.125 Vehicles subject to tax — Exemptions
§ 82.44.135 Local government must contract with department of licensing
§ 82.44.140 Director of licensing may act
§ 82.44.190 Transportation infrastructure account — Deposits and distributions — Subaccounts
§ 82.44.195 Transportation infrastructure account — Highway infrastructure account — Finding — Intent — Purpose — 1996 c 262
§ 82.44.200 Electric vehicle account
§ 82.44.900 Severability — Construction — 1961 c 15

Terms Used In Washington Code > Chapter 82.44 - Motor vehicle excise tax

  • Amendment: A proposal to alter the text of a pending bill or other measure by striking out some of it, by inserting new language, or both. Before an amendment becomes part of the measure, thelegislature must agree to it.
  • 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.
  • Appropriation: The provision of funds, through an annual appropriations act or a permanent law, for federal agencies to make payments out of the Treasury for specified purposes. The formal federal spending process consists of two sequential steps: authorization
  • Contract: A legal written agreement that becomes binding when signed.
  • Department: means the department of licensing. See Washington Code 82.44.010
  • 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.
  • 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.
  • 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