Wash. Rev. Code » Title 82 · Chapter 82.44
Revised Code of Washington

Wash. Rev. Code § 82.44.060 (2025)

Tax requirements—Payment of tax based on registration year—Transfer of ownership

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(1) Any locally imposed excise tax:
(a) Is due at the time of registration of a vehicle;
(b) Must be paid in full before any registration certificate or license tab may be issued;
(c) Is in addition to any other vehicle license fees required by law;
(d) Must be collected by the department, county auditor or other agent, or subagent appointed by the director of licensing before issuing the registration certificate;
(e) Must be collected for each registration year; and
(f) Must be levied for one full registration year beginning on the date of the calendar year designated by the department and ending on the same date of the next succeeding calendar year. For vehicles registered under chapter 46.87 RCW, proportional registration, and for vehicle dealer plates issued under chapter 46.70 RCW, the registration year is the period provided in those chapters. However, the tax shall in no case be less than two dollars except for proportionally registered vehicles.
(2) A vehicle is deemed registered for the first time in this state when the vehicle was not previously registered by this state for the registration year immediately preceding the registration year in which the application for registration is made or when the vehicle has been registered in another jurisdiction subsequent to any prior registration in this state.
(3) An additional tax may not be imposed under this chapter on any vehicle when the certificate of title is being transferred if the tax has already been paid for the registration year or fraction of a registration year in which transfer of ownership occurs.
[ 2010 c 161 s 911; 2006 c 318 s 3; 1990 c 42 s 304; 1981 c 222 s 12; 1979 c 158 s 233; 1975-'76 2nd ex.s. c 54 s 2; 1975 1st ex.s. c 118 s 14; 1963 c 199 s 4; 1961 c 15 s 82.44.060. Prior: 1957 c 269 s 15; 1955 c 139 s 25; 1943 c 144 s 6; Rem. Supp. 1943 s 6312-120; prior: 1937 c 228 s 5.]

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.
Purpose—Effective dates—Application—Implementation—1990 c 42: See notes following RCW 46.68.090.
Effective date—1975-'76 2nd ex.s. c 54: "This 1976 amendatory act shall take effect on January 1, 1977." [1975-'76 2nd ex.s. c 54 s 3.]
Effective date—Severability—1975 1st ex.s. c 118: See notes following RCW 46.16A.020.
Notes of Decisions
Cited in 4 cases, 1976–2020 · leading case: Amalgamated Transit Union Legislative Council v. State, 40 P.3d 656 (Wash. 2002).
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Amalgamated Transit Union Legislative Council v. State, 40 P.3d 656 (Wash. 2002). · cites it 2× “276; RCW 82.44.060. The special excise tax was never itemized on a taxpayer’s registration form, nor were its funds kept in separate accounts.”
Black v. Cent. Puget Sound Reg'l Transit Auth., 457 P.3d 453 (Wash. 2020). · cites it 2× “, former RCW 82.44.060 (1996)(referencing chapters 46.”
Mun. of Metro. Seattle v. O'Brien, 544 P.2d 729 (Wash. 1976). · cites it 2× “RCW 82.44.060. Speaking generally and summarily, the 1969 act authorized the municipalities to use a portion of this state motor vehicle excise tax solely for the operation and development of public transportation systems.”
Atu Legislative Council of State v. State, 40 P.3d 656 (Wash. 2002). · cites it 2× “276; RCW 82.44.060. The special excise tax was never itemized on a taxpayer's registration form, nor were its funds kept in separate accounts.”
Wash. Rev. Code § 82.44.060(1996): 1 case
Black v. Cent. Puget Sound Reg'l Transit Auth., 457 P.3d 453 (Wash. 2020). “, former RCW 82.44.060 (1996)(referencing chapters 46.”
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