RCW 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.
(1) Any vessel owner disputing an appraised value under RCW 82.49.050 or disputing whether the vessel is taxable, may petition for a conference with the department as provided under RCW 82.32.160, or for reduction of the tax due as provided under RCW 82.32.170.
(2) Any vessel owner having received a notice of denial of a petition or a notice of determination made for the owner's vessel under RCW 82.32.160 or 82.32.170 may appeal to the board of tax appeals as provided under RCW 82.03.190. In deciding a case appealed under this section, the board of tax appeals may require an independent appraisal of the vessel. The cost of the independent appraisal shall be apportioned between the department and the vessel owner as provided by the board.
[ 1993 c 33 § 1; 1983 c 7 § 13.]
NOTES:
Effective date—1993 c 33: "This act shall take effect January 1, 1994." [ 1993 c 33 § 8.]
Structure Revised Code of Washington
Chapter 82.49 - Watercraft Excise Tax.
82.49.030 - Payment of tax—Deposit in general fund and derelict vessel removal account.
82.49.040 - Depreciation schedule for use in determining fair market value.
82.49.050 - Appraisal of vessel by department of revenue.
82.49.065 - Refunds—When, to whom—Amounts.
82.49.080 - Vessels not registered as required under chapter 88.02 RCW—Penalty.
82.49.900 - Construction—Severability—Effective dates—1983 c 7.