(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.
‹ Prev All Washington sections Next ›
Lexace provides legal information, not legal advice, and no attorney–client relationship is created. Statute text is provided for general information and may not reflect the most recent amendments; verify against the official state code.