MOTOR VEHICLE EXCISE TAX

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82.44.013 Fair market value — Exclusions.
[1983 c 200 § 6.]
Repealed by 1990 c 42 § 328, effective September 1, 1990. Cf. RCW 82.44.041.


82.44.020 Basic and clean air excise tax imposed — Exceptions — Liability of residents for out-of-state licensing.
[1998 c 321 § 3 (Referendum Bill No. 49, approved November 3, 1998); 1993 sp.s. c 23 § 61; 1993 c 123 § 2; 1991 c 199 § 220; 1990 c 42 § 302; 1988 c 191 § 1. Prior: 1987 1st ex.s. c 9 § 5; 1987 c 260 § 1; 1983 2nd ex.s. c 3 § 19; 1982 2nd ex.s. c 14 § 2; 1982 1st ex.s. c 35 § 26; 1981 c 222 § 10; 1979 c 158 § 230; 1977 ex.s. c 332 § 1; 1963 c 199 § 2; 1961 c 15 § 82.44.020; prior: 1959 ex.s. c 3 § 19; 1957 c 261 § 10; 1943 c 144 § 2; Rem. Supp. 1943 § 6312-116; prior: 1937 c 228 § 2, part.]
Repealed by 2000 1st sp.s. c 1 § 2.


82.44.022 Credit on personal-use motor vehicle.
[1998 c 321 § 2 (Referendum Bill No. 49, approved November 3, 1998).]
Repealed by 2006 c 318 § 10.


82.44.023 Exemption — Rental cars — Alteration of license plate month and year tabs — Rules — Taxes upon sale.
[1998 c 321 § 38 (Referendum Bill No. 49, approved November 3, 1998); 1998 c 145 § 1; 1994 c 227 § 3; 1992 c 194 § 8.]
Repealed by 2006 c 318 § 10.


82.44.025 Exemption — Vehicles of Taipei Economic and Cultural Office.
[1998 c 321 § 39 (Referendum Bill No. 49, approved November 3, 1998); 1996 c 139 § 3.]
Repealed by 2006 c 318 § 10.


82.44.030 Tax on motor vehicle dealers.
[1971 ex.s. c 299 § 51; 1961 c 15 § 82.44.030. Prior: 1943 c 144 § 3; Rem. Supp. 1943 § 6312-117; prior: 1937 c 228 § 2, part.]
Repealed by 2000 1st sp.s. c 1 § 2.


82.44.038 Valuation of vehicles-Use of Kelley Blue Book value.
[2020 c 1 § 8 (Initiative Measure No. 976, approved November 5, 2019).]


Notes:
Reviser's note:
This section was created by Initiative Measure No. 976 (chapter 1, Laws of 2020). The Washington state supreme court ruled in Garfield Cty. Transp. Auth. v. State, No. 98320-8, 2020 Wash. LEXIS 592 (Oct. 15, 2020) that Initiative Measure No. 976 is in violation of Article II, section 19 of the state Constitution and is therefore void in its entirety.


82.44.040 Schedule to be prepared — Basis of tax.
[1979 c 158 § 231; 1975 1st ex.s. c 118 § 12; 1975 1st ex.s. c 278 § 94; 1961 c 15 § 82.44.040. Prior: 1955 c 189 § 1; 1943 c 144 § 4; Rem. Supp. 1943 § 6312-118; prior: 1937 c 228 § 3.]
Repealed by 1990 c 42 § 328, effective September 1, 1990. Cf. RCW 82.44.041.


82.44.041 Valuation of vehicles.
[1998 c 321 § 4 (Referendum Bill No. 49, approved November 3, 1998); 1990 c 42 § 303.]
Repealed by 2003 c 1 § 5 (Initiative Measure No. 776, approved November 5, 2002).


82.44.045 Schedule to include campers — Appraisal.
[1979 c 158 § 232; 1975 1st ex.s. c 118 § 13; 1971 ex.s. c 299 § 52.]
Repealed by 1990 c 42 § 328, effective September 1, 1990. Cf. RCW 82.44.041.


82.44.050 Independent appraisal of unlisted vehicles.
[1981 c 222 § 11; 1963 c 199 § 3; 1961 c 15 § 82.44.050. Prior: 1943 c 144 § 5; Rem. Supp. 1943 § 6312-119; prior: 1937 c 228 § 4.]
Repealed by 1990 c 42 § 328, effective September 1, 1990. Cf. RCW 82.44.041.


82.44.070 Tax collectible by utilities and transportation commission in certain cases — Partial payment to department of licensing.
[1979 c 158 § 234; 1974 ex.s. c 54 § 2; 1969 c 139 § 5; 1961 c 15 § 82.44.070. Prior: 1949 c 196 § 17; 1947 c 244 § 1; 1945 c 152 § 2; Rem. Supp. 1949 § 6312-120a.]
Repealed by 1983 c 26 § 5.


82.44.080 Tax additional.
[1961 c 15 § 82.44.080. Prior: 1943 c 144 § 7; Rem. Supp. 1943 § 6312-121; prior: 1937 c 228 § 6.]
Repealed by 2006 c 318 § 10.


82.44.110 Disposition of revenue.
[1998 c 321 § 5 (Referendum Bill No. 49, approved November 3, 1998); 1997 c 338 § 68; 1997 c 149 § 911. Prior: 1995 1st sp.s. c 15 § 2; 1995 c 398 § 14; prior: 1993 sp.s. c 21 § 7; 1993 c 492 § 253; 1993 c 491 § 1; 1991 c 199 § 221; 1990 2nd ex.s. c 1 § 801; 1990 c 42 § 306; 1987 1st ex.s. c 9 § 7; 1982 1st ex.s. c 35 § 12; 1979 c 158 § 235; 1977 ex.s. c 332 § 2; 1974 ex.s. c 54 § 3; 1967 c 121 § 1; 1961 c 15 § 82.44.110; prior: 1957 c 128 § 1; 1955 c 259 § 6; 1943 c 144 § 10; Rem. Supp. 1943 § 6312-124; prior: 1937 c 228 § 9.]
Repealed by 2003 c 1 § 5 (Initiative Measure No. 776, approved November 5, 2002).


82.44.130 Ad valorem taxation barred.
[1961 c 15 § 82.44.130. Prior: 1945 c 152 § 4, part; 1943 c 144 § 12, part; Rem. Supp. 1945 § 6312-126, part; prior: 1937 c 228 § 11.]
Repealed by 2006 c 318 § 10.


82.44.150 Apportionment and distribution of motor vehicle excise taxes generally.
[1999 c 94 § 30; 1998 c 321 § 6 (Referendum Bill No. 49, approved November 3, 1998); 1995 2nd sp.s. c 14 § 538; 1994 c 241 § 1; 1993 c 491 § 2. Prior: 1991 c 309 § 5; 1991 c 199 § 222; (1991 c 363 § 159 repealed by 1991 c 309 § 6); 1990 c 42 § 308; 1988 c 18 § 1; prior: 1987 1st ex.s. c 9 § 8; 1987 c 428 § 3; prior: 1982 1st ex.s. c 49 § 20; 1982 1st ex.s. c 35 § 13; 1979 ex.s. c 175 § 4; 1979 c 158 § 238; 1974 ex.s. c 54 § 5; 1972 ex.s. c 87 § 1; prior: 1971 ex.s. c 199 § 2; 1971 ex.s. c 80 § 1; 1969 ex.s. c 255 § 15; 1961 c 15 § 82.44.150; prior: 1957 c 175 § 12; 1945 c 152 § 5; 1943 c 144 § 14; Rem. Supp. 1945 § 6312-128.]
Repealed by 2003 c 1 § 5 (Initiative Measure No. 776, approved November 5, 2002).


82.44.151 Temporary alteration in motor vehicle excise tax distributions under RCW 82.44.150 — Expiration of section.
[1985 c 388 § 6.]
Expired June 30, 1987.


82.44.155 City police and fire protection assistance account — Distribution to cities and towns — Apportionment.
[1998 c 321 § 40 (Referendum Bill No. 49, approved November 3, 1998); 1993 c 492 § 254; 1991 c 199 § 223; 1990 c 42 § 309.]
Repealed by 2006 c 318 § 10.


82.44.157 Transfer of funds pursuant to government service agreement.
[1994 c 266 § 14.]
Repealed by 2006 c 318 § 10.


82.44.160 Distribution to municipal research council.
[1999 c 309 § 931; 1995 c 28 § 1. Prior: 1990 c 104 § 3; 1990 c 42 § 310; 1974 ex.s. c 54 § 7; 1969 c 108 § 1; 1961 c 115 § 1; 1961 c 15 § 82.44.160; prior: 1945 c 54 § 1; Rem. Supp. 1945 § 6312-128a.]
Repealed by 2006 c 318 § 10.


82.44.170 Computation of excise taxes when commingled with licensing fees.
[1990 c 42 § 311; 1987 c 244 § 56; 1985 c 380 § 22.]
Repealed by 2006 c 318 § 10.


82.44.180 Transportation fund-Deposits and distributions.
[2013 c 251 § 9. Prior: 1999 c 402 § 5; 1999 c 94 § 31; 1998 c 321 § 41 (Referendum Bill No. 49, approved November 3, 1998); 1995 c 269 § 2601; prior: 1993 sp.s. c 23 § 64; 1993 c 393 § 1; 1991 c 199 § 224; 1990 c 42 § 312.]
Repealed by 2017 3rd sp.s. c 25 § 39.



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