Section 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.Amended by 2010 c 161, § 915, eff. 7/1/2011.2006 c 318 § 8; 2003 c 53 § 403; 1993 c 307 § 3; 1990 c 42 § 307; 1989 c 68 § 2; 1983 c 26 § 3; 1979 c 120 § 2; 1975 1st ex.s. c 278 § 95; 1974 ex.s. c 54 § 4; 1967 c 121 § 2; 1963 c 199 § 5; 1961 c 15 § 82.44.120. Prior: 1949 c 196 § 18; 1945 c 152 § 3; 1943 c 144 § 11; Rem. Supp. 1949 § 6312-125.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.