Washington § 82.44.120 - Claims for refunds.

Full text of Washington Revised Code of Washington § 82.44.120 — Claims for refunds., with citation guidance and answers to common questions.

§ 82.44.120. Claims for refunds.

(1) Refunds of locally imposed motor vehicle excise taxes must be handled in the same manner and under the same terms and conditions as provided in RCW 46.68.010.
(2) A claim for a refund may be made by a person who:
(a) Is not seeking a full refund; and
(b) Believes the amount of the locally imposed motor vehicle excise tax paid was incorrect or too much.
(3) When a claim for a refund is made as provided in subsection (2) of this section, the department shall:
(a) Determine the amount of the locally imposed motor vehicle excise tax that had been greater than the amount actually due, if any; and
(b) Certify to the state treasurer the amount of the partial refund due.
(4) Before a local government subject to this chapter may impose a motor vehicle excise tax, the local government shall contract with the department for reimbursement for any refunds paid to a person by the treasurer.
[ 2010 c 161 s 915; 2006 c 318 s 8; 2003 c 53 s 403; 1993 c 307 s 3; 1990 c 42 s 307; 1989 c 68 s 2; 1983 c 26 s 3; 1979 c 120 s 2; 1975 1st ex.s. c 278 s 95; 1974 ex.s. c 54 s 4; 1967 c 121 s 2; 1963 c 199 s 5; 1961 c 15 s 82.44.120. Prior: 1949 c 196 s 18; 1945 c 152 s 3; 1943 c 144 s 11; Rem. Supp. 1949 s 6312-125.]

Notes

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.
Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.
Construction—Severability—1975 1st ex.s. c 278: See notes following RCW 11.08.160.
Severability—Effective dates—1974 ex.s. c 54: See notes following RCW 82.48.080.

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Frequently Asked Questions About Washington § 82.44.120

What does Revised Code of Washington § 82.44.120 cover?

Section 82.44.120 ("Claims for refunds.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

How do I cite Washington § 82.44.120?

A common citation format is "Revised Code of Washington § 82.44.120" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.

Is this the official text of Washington law?

No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.

How does Washington § 82.44.120 apply to my situation?

Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.

Sources & Verification

Not legal advice. Verify against the official source and consult a licensed attorney in Washington.