§ 82.48.010 Definitions
§ 82.48.020 Excise tax imposed on aircraft — Out-of-state registration to avoid tax, liability — Penalties
§ 82.48.030 Amount of tax
§ 82.48.035 Tax preferences — Expiration dates
§ 82.48.060 Is in addition to other taxes
§ 82.48.070 Tax receipt
§ 82.48.080 Payment and distribution of taxes
§ 82.48.090 Refund of excessive tax payment and interest
§ 82.48.100 Exempt aircraft
§ 82.48.110 Aircraft not to be subject to ad valorem tax — Exceptions

Terms Used In Washington Code > Chapter 82.48 - Aircraft excise tax

  • Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
  • Evidence: Information presented in testimony or in documents that is used to persuade the fact finder (judge or jury) to decide the case for one side or the other.
  • Partnership: A voluntary contract between two or more persons to pool some or all of their assets into a business, with the agreement that there will be a proportional sharing of profits and losses.
  • 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
  • Remainder: An interest in property that takes effect in the future at a specified time or after the occurrence of some event, such as the death of a life tenant.