82.50 - Travel trailers and campers excise tax
Sections
82.50.020 Tax imposed โ Collection โ Transfer of ownership.
[1971 ex.s. c 299 ยง 36; 1969 c 69 ยง 1; 1967 ex.s. c 149 ยง 45; 1961 c 15 ยง 82.50.020. Prior: 1957 c 269 ยง 2; 1955 c 139 ยง 2.]
Repealed by 1971 ex.s. c 299 ยง 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.030 Rate โ Minimum payable โ Fractional amounts.
[1972 ex.s. c 144 ยง 1; 1971 ex.s. c 299 ยง 37; 1967 ex.s. c 149 ยง 46; 1965 ex.s. c 173 ยง 29; 1963 c 199 ยง 7; 1961 c 15 ยง 82.50.030. Prior: 1957 c 269 ยง 3; 1955 c 139 ยง 3.]
Repealed by 1971 ex.s. c 299 ยง 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.040 Classification and schedule โ Basis.
[1971 ex.s. c 299 ยง 38; 1967 ex.s. c 149 ยง 47; 1961 c 15 ยง 82.50.040. Prior: 1955 c 139 ยง 4.]
Repealed by 1971 ex.s. c 299 ยง 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.050 Amount on unclassified mobile homes or trailers.
[1971 ex.s. c 299 ยง 39; 1967 ex.s. c 149 ยง 48; 1961 c 15 ยง 82.50.050. Prior: 1955 c 139 ยง 5.]
Repealed by 1971 ex.s. c 299 ยง 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.070 Tax receipt โ Records โ License plate, fee, display.
[1971 ex.s. c 299 ยง 40; 1969 c 69 ยง 2; 1967 ex.s. c 149 ยง 49; 1961 c 15 ยง 82.50.070. Prior: 1957 c 269 ยง 4; 1955 c 139 ยง 7.]
Repealed by 1971 ex.s. c 299 ยง 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.080 Loss, defacement, etc., of stamp โ New stamp, fee.
[1955 c 139 ยง 8.]
Repealed by 1957 c 269 ยง 19.
82.50.100 Enforcement โ Sheriffs' duties.
[1955 c 139 ยง 10.]
Repealed by 1957 c 269 ยง 19.
82.50.101 Director's power of entry to determine whether tax paid โ Inspection of records.
[1971 ex.s. c 299 ยง 41; 1967 ex.s. c 149 ยง 50; 1961 c 15 ยง 82.50.101. Prior: 1957 c 269 ยง 12.]
Repealed by 1971 ex.s. c 299 ยง 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.105 Notice of amount of tax payable โ Contents โ Notification of delinquency โ Request for distraint.
[1971 ex.s. c 299 ยง 42; 1967 ex.s. c 149 ยง 51; 1965 ex.s. c 92 ยง 1; 1963 c 199 ยง 8; 1961 c 15 ยง 82.50.105. Prior: 1957 c 269 ยง 13.]
Repealed by 1971 ex.s. c 299 ยง 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.110 Late payments โ Interest โ Lien.
[1971 ex.s. c 299 ยง 43; 1967 ex.s. c 149 ยง 52; 1965 ex.s. c 92 ยง 2; 1961 c 15 ยง 82.50.110. Prior: 1957 c 269 ยง 6; 1955 c 139 ยง 11.]
Repealed by 1971 ex.s. c 299 ยง 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.120 Unlawful removal of mobile home or travel trailer.
[1971 ex.s. c 299 ยง 44; 1967 ex.s. c 149 ยง 53; 1963 c 199 ยง 9; 1961 c 15 ยง 82.50.120. Prior: 1955 c 139 ยง 12.]
Repealed by 1971 ex.s. c 299 ยง 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.130 Delinquencies โ Distraint procedure.
[1971 ex.s. c 299 ยง 45; 1967 ex.s. c 149 ยง 54; 1961 c 15 ยง 82.50.130. Prior: 1957 c 269 ยง 7; 1955 c 139 ยง 13.]
Repealed by 1971 ex.s. c 299 ยง 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.140 Sale of mobile home or travel trailer after distraint โ Procedure.
[1971 ex.s. c 299 ยง 46; 1967 ex.s. c 149 ยง 55; 1961 c 15 ยง 82.50.140. Prior: 1955 c 139 ยง 14.]
Repealed by 1971 ex.s. c 299 ยง 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.150 Distraint and sale to prevent unlawful removal of trailer.
[1955 c 139 ยง 15.]
Repealed by 1957 c 269 ยง 19.
82.50.160 Remittance of tax by county to state โ Quarterly distribution.
[1971 ex.s. c 299 ยง 47; 1969 ex.s. c 274 ยง 1; 1961 c 15 ยง 82.50.160. Prior: 1955 c 139 ยง 16.]
Repealed by 1971 ex.s. c 299 ยง 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.180 Exemptions.
[1971 ex.s. c 299 ยง 48; 1967 ex.s. c 149 ยง 56; 1961 c 15 ยง 82.50.180. Prior: 1957 c 269 ยง 8; 1955 c 139 ยง 18.]
Repealed by 1971 ex.s. c 299 ยง 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.185 Exemption from rate imposed by RCW 82.50.030 โ Certain owners of mobile homes.
[1967 ex.s. c 149 ยง 28.]
Repealed by 1971 ex.s. c 299 ยง 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.190 Ad valorem taxes prohibited.
[1971 ex.s. c 299 ยง 49; 1969 ex.s. c 225 ยง 1; 1967 ex.s. c 149 ยง 57; 1961 c 15 ยง 82.50.190. Prior: 1955 c 139 ยง 19.]
Repealed by 1971 ex.s. c 299 ยง 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.200 Taxed and licensed mobile homes or travel trailer entitled to use of streets and highways.
[1971 ex.s. c 299 ยง 50; 1967 ex.s. c 149 ยง 58; 1961 c 15 ยง 82.50.200. Prior: 1957 c 269 ยง 5.]
Repealed by 1971 ex.s. c 299 ยง 76, effective January 1, 1973. See also RCW 82.50.901.
82.50.260 Quarterly distribution of tax proceeds to school districts.
[1967 ex.s. c 149 ยง 60.]
Repealed by 1969 ex.s. c 274 ยง 3.
82.50.400 Tax imposed โ Collection โ Transfer of ownership โ Out-of-state registration to avoid tax, liability โ Penalties.
[1999 c 277 ยง 9; 1993 c 238 ยง 7; 1992 c 154 ยง 5; 1990 c 42 ยง 320; 1979 c 123 ยง 1; 1975 1st ex.s. c 118 ยง 15; 1971 ex.s. c 299 ยง 55.]
Repealed by 2000 1st sp.s. c 1 ยง 2.
82.50.405 Additional annual clean air excise tax.
[1991 c 199 ยง 226.]
Repealed by 2000 1st sp.s. c 1 ยง 2.
82.50.410 Rate โ Minimum payable โ Dealer tax.
[1998 c 321 ยง 23 (Referendum Bill No. 49, approved November 3, 1998); 1991 c 199 ยง 225; 1990 c 42 ยง 321; 1979 c 123 ยง 2; 1975 1st ex.s. c 118 ยง 16; 1972 ex.s. c 144 ยง 2; 1971 ex.s. c 299 ยง 56.]
Repealed by 2000 1st sp.s. c 1 ยง 2.
82.50.420 Classification and schedule โ Basis.
[1971 ex.s. c 299 ยง 57.]
Repealed by 1990 c 42 ยง 328, effective September 1, 1990. Cf. RCW 82.50.425.
82.50.430 Amount on unclassified travel trailers or campers.
[1971 ex.s. c 299 ยง 58.]
Repealed by 1990 c 42 ยง 328, effective September 1, 1990. Cf. RCW 82.50.425.
82.50.450 Director's power of entry to determine whether tax paid โ Inspection of records.
[1971 ex.s. c 299 ยง 60.]
Repealed by 1979 c 123 ยง 5.
82.50.470 Late payments โ Penalty โ Lien.
[1971 ex.s. c 299 ยง 62.]
Repealed by 1979 c 123 ยง 5.
82.50.471 Late payments โ Interest charge โ Waiver โ Lien.
[1975 1st ex.s. c 9 ยง 3.]
Repealed by 1979 c 123 ยง 5.
82.50.480 Unlawful removal of travel trailer or camper โ Penalty.
[1971 ex.s. c 299 ยง 63.]
Repealed by 1979 c 123 ยง 5.
82.50.490 Delinquencies โ Distraint procedure.
[1971 ex.s. c 299 ยง 64.]
Repealed by 1979 c 123 ยง 5.
82.50.500 Sale of travel trailer or camper after distraint โ Procedure.
[1971 ex.s. c 299 ยง 65.]
Repealed by 1979 c 123 ยง 5.
82.50.900 Severability.
[1955 c 139 ยง 20.]
Repealed by 1961 c 15 ยง 82.98.040. Later enactment, see RCW 82.98.030.
82.50.902 Application of chapter to mobile homes.
[1973 c 103 ยง 5; 1971 ex.s. c 299 ยง 73.]
Repealed by 1977 ex.s. c 22 ยง 9.
82.50.903 Schedule of repeals โ Construction.
[1971 ex.s. c 299 ยง 76.]
Decodified August 1995.