82.44.065 - Appeal of valuation. - Washington Statutes

Appeal of valuation. (Effective until July 1, 2011.)

If the department determines a value for a motor vehicle equivalent to a manufacturer's base suggested retail price or the value of a truck-type power or trailing unit under RCW 82.44.035, any person who pays a locally imposed tax for that vehicle may appeal the valuation to the department under chapter 34.05 RCW. If the taxpayer is successful on appeal, the department shall refund the excess tax in the manner provided in RCW 82.44.120.

[2006 c 318 § 5; 1990 c 42 § 305.]

Notes: Reviser's note: See note following RCW 82.44.010.

Purpose -- Headings -- Severability -- Effective dates -- Application -- Implementation -- 1990 c 42: See notes following RCW 82.36.025.

RCW 82.44.065

Appeal of valuation. (Effective July 1, 2011.)

If the department determines a value for a vehicle equivalent to a manufacturer's base suggested retail price or the value of a truck or trailer under RCW 82.44.035, any person who pays a locally imposed tax for that vehicle may appeal the valuation to the department under chapter 34.05 RCW. If the taxpayer is successful on appeal, the department shall refund the excess tax in the manner provided in RCW 82.44.120.

[2010 c 161 § 912; 2006 c 318 § 5; 1990 c 42 § 305.]

Notes: Reviser's note: See note following RCW 82.44.010.

Effective date -- Intent -- Legislation to reconcile chapter 161, Laws of 2010 and other amendments made during the 2010 legislative session -- 2010 c 161: See notes following RCW 46.04.013.

Purpose -- Headings -- Severability -- Effective dates -- Application -- Implementation -- 1990 c 42: See notes following RCW 82.36.025.