RCW 82.50.435
Appeal of valuation.
If the department determines a value for a travel trailer or camper under RCW 82.50.425 equivalent to a manufacturer's base suggested retail price, any person who pays the tax for that travel trailer or camper 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 82.50.170.
[ 1990 c 42 § 324.]
NOTES:
Reviser's note: See note following RCW 82.50.010.
Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.
Structure Revised Code of Washington
Chapter 82.50 - Travel Trailers and Campers Excise Tax.
82.50.075 - Extensions during state of emergency.
82.50.090 - Unlawful issuance of tax receipt—Penalty.
82.50.170 - Refund, collection of erroneous amounts—Penalty for false statement.
82.50.250 - Term "house trailer" construed.
82.50.425 - Valuation of travel trailers and campers.
82.50.435 - Appeal of valuation.
82.50.440 - Tax receipt—Records.
82.50.460 - Notice of amount of tax payable—Contents.
82.50.540 - Taxed and licensed travel trailers or campers entitled to use of streets and highways.
82.50.901 - Effective dates—Operative dates—Expiration dates—1971 ex.s. c 299 §§ 35-76.