Washington § 82.49.020 - Exemptions.

Full text of Washington Revised Code of Washington § 82.49.020 — Exemptions., with citation guidance and answers to common questions.

§ 82.49.020. Exemptions.

The following are exempt from the tax imposed under this chapter:
(1) Vessels exempt from the registration requirements of chapter 88.02 RCW;
(2) Vessels used exclusively for commercial fishing purposes;
(3) Vessels under sixteen feet in overall length;
(4) Vessels owned and operated by the United States, a state of the United States, or any municipality or political subdivision thereof;
(5) Vessels owned by a nonprofit organization or association engaged in character building of boys and girls under eighteen years of age and solely used for such purposes, as determined by the department for the purposes of RCW 84.36.030; and
(6) Vessels owned and held for sale by a dealer, but not rented on a regular commercial basis.
[ 1984 c 250 s 1; 1983 2nd ex.s. c 3 s 43.]

Notes

Construction—Severability—Effective dates—1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Partial exemption from ad valorem taxes of ships and vessels exempt from excise tax under RCW 82.49.020(2): RCW 84.36.080.

Related Washington Legal Topics

Frequently Asked Questions About Washington § 82.49.020

What does Revised Code of Washington § 82.49.020 cover?

Section 82.49.020 ("Exemptions.") 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 § 82.49.020?

A common citation format is "Revised Code of Washington § 82.49.020" (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 § 82.49.020 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.