Revised Code of Washington (RCW) (Last Updated: August 9, 2016) |
Title 82. EXCISE TAXES |
Chapter 82.49. Watercraft excise tax. |
Section 82.49.030. Payment of tax—Deposit in general fund.
Latest version.
- (1) The excise tax imposed under this chapter is due and payable to the department of licensing, county auditor or other agent, or subagent appointed by the director of the department of licensing at the time of registration of a vessel. The department of licensing shall not issue or renew a registration for a vessel until the tax is paid in full.(2) The excise tax collected under this chapter must be deposited in the general fund.