Washington § 82.49.065 - Refunds — When, to whom — Amounts.

Full text of Washington Revised Code of Washington § 82.49.065 — Refunds — When, to whom — Amounts., with citation guidance and answers to common questions.

§ 82.49.065. Refunds — When, to whom — Amounts.

(1) Refunds of the excise tax imposed under this chapter must be handled in the same manner and under the same terms and conditions as provided in RCW 88.02.350.
(2) The excise tax imposed under this chapter may be refunded to the person who paid the excise tax at the same time the registration fee under chapter 88.02 RCW was paid. The amount of the excise tax that may be refunded includes:
(a) The entire amount of the excise tax, if the entire amount of the registration fee is also refunded; or
(b) Any amount that was greater than the amount due.
(3) Excise tax refunds include interest at the rate specified in RCW 82.32.060.
[ 2010 c 161 s 1046; 2003 c 53 s 405; 1992 c 154 s 4; 1989 c 68 s 3.]

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.
Effective date—1992 c 154: See note following RCW 82.48.020.

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Frequently Asked Questions About Washington § 82.49.065

What does Revised Code of Washington § 82.49.065 cover?

Section 82.49.065 ("Refunds — When, to whom — Amounts.") 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 § 82.49.065?

A common citation format is "Revised Code of Washington § 82.49.065" (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 § 82.49.065 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

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