# RCW 82.44.065: RCW 82.44.065: Appeal of valuation

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S065

## Section

- **Citation:** RCW 82.44.065
- **Heading:** RCW 82.44.065: Appeal of valuation
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 82 / Chapter 44 / Section 065

## Text

If the department determines a value for a vehicle equivalent to a manufacturer's base suggested retail price or the value of a truck or trailer under RCW 82.44.035 , any person who pays a locally imposed tax for that vehicle may appeal the valuation to the department under chapter 34.05 RCW. If the taxpayer is successful on appeal, the department shall refund the excess tax in the manner provided in RCW 82.44.120 .

## Nearby sections

- [RCW 82.44.010 RCW 82.44.010: Definitions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S010.md)
- [RCW 82.44.015 RCW 82.44.015: Ride-sharing passenger motor vehicles excluded—Exemption requirements—Notice—Liability for tax.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S015.md)
- [RCW 82.44.035 RCW 82.44.035: Valuation of vehicles.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S035.md)
- [RCW 82.44.060 RCW 82.44.060: Tax requirements—Payment of tax based on registration year—Transfer of ownership.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S060.md)
- [RCW 82.44.065 RCW 82.44.065: Appeal of valuation.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S065.md)
- [RCW 82.44.090 RCW 82.44.090: Penalty for issuing a dealer's license, plates, or a registration without collecting tax.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S090.md)
- [RCW 82.44.100 RCW 82.44.100: Tax receipt.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S100.md)
- [RCW 82.44.120 RCW 82.44.120: Claims for refunds.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S120.md)
- [RCW 82.44.125 RCW 82.44.125: Vehicles subject to tax—Exemptions.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S125.md)
- [RCW 82.44.135 RCW 82.44.135: Local government must contract with department of licensing.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S135.md)
- [RCW 82.44.140 RCW 82.44.140: Director of licensing may act.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S140.md)
- [RCW 82.44.190 RCW 82.44.190: Transportation infrastructure account—Deposits and distributions—Subaccounts.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S190.md)
- [RCW 82.44.195 RCW 82.44.195: Transportation infrastructure account—Highway infrastructure account—Finding—Intent—Purpose—1996 c 262.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S195.md)
- [RCW 82.44.200 RCW 82.44.200: Electric vehicle account.](https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S200.md)

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Source: Frix Law Library, https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S065. Check the current official text before relying on it. Not legal advice.