Section 82.49.010. Excise tax imposed—Failure to register—Out-of-state registration to avoid tax, liability—Penalties.

Section 82.49.020. Exemptions.

Section 82.49.030. Payment of tax—Deposit in general fund.

Section 82.49.040. Depreciation schedule for use in determining fair market value.

Section 82.49.050. Appraisal of vessel by department of revenue.

Section 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.

Section 82.49.065. Refunds—When, to whom—Amounts.

Section 82.49.080. Vessels not registered as required under chapter 88.02 RCW—Penalty.

Section 82.49.900. Construction—Severability—Effective dates—1983 c 7.