RCW 88.02.400
341 words·~2 min read·
/wa/title-88/chapter-88-02/88-02-400·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(1)It is a gross misdemeanor punishable as provided under chapter 9A.20 RCW for any person owning a vessel subject to taxation under chapter 82.49 RCW to:
(a)Register a vessel in another state to avoid Washington state vessel excise tax required under chapter 82.49 RCW; or
(b)Obtain a vessel dealer's license for the purpose of evading excise tax on vessels under chapter 82.49 RCW.
(2)For a second or subsequent offense, the person convicted is also subject to a fine equal to four times the amount of avoided taxes and fees, which may not be suspended, except as provided in RCW 10.05.180 .
(3)Excise taxes owed and fines assessed must be deposited in the manner provided under RCW 46.16A.030 (6).
[ 2019 c 459 s 5 ; 2019 c 423 s 205 ; 2010 c 161 s 1007 ; 2003 c 53 s 414 ; 2000 c 229 s 6 ; 1999 c 277 s 10 ; 1996 c 184 s 4 ; 1993 c 238 s 4 ; 1987 c 149 s 7 . Formerly RCW 88.02.118 .]
Notes:
Reviser's note: This section was amended by 2019 c 423 s 205 and by 2019 c 459 s 5, each without reference to the other. Both amendments are incorporated in the publication of this section under RCW 1.12.025 (2). For rule of construction, see RCW 1.12.025 (1).
Finding — Intent — 2019 c 459: See note following RCW 10.05.180 .
Finding — Intent — Effective date — 2019 c 423: See notes following RCW 82.08.0273 .
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 .
Intent — Effective date — 2003 c 53: See notes following RCW 2.48.180 .
Effective date — 2000 c 229: See note following RCW 46.16A.030 .
Effective date — 1996 c 184: See note following RCW 46.16A.030 .
Effective date — 1987 c 149: See note following RCW 88.02.710 .