82.49 - Watercraft excise tax.
- 82.49.010 - Excise tax imposed -- Out-of-state registration to avoid tax, liability -- Penalties.
- 82.49.020 - Exemptions.
- 82.49.030 - Payment of tax -- Deposit in general fund.
- 82.49.040 - Depreciation schedule for use in determining fair market value.
- 82.49.050 - Appraisal of vessel by department of revenue.
- 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.
- 82.49.065 - Refunds, collections of erroneous amounts -- Claims -- Penalty for false statement.
- 82.49.900 - Construction -- Severability -- Effective dates -- 1983 c 7.