# RCW 82.44.135: RCW 82.44.135: Local government must contract with department of licensing

> Washington · Statutes · In force

URL: https://www.frixlaw.com/law-library/statutes/STATE_WA_T82_C44_S135

## Section

- **Citation:** RCW 82.44.135
- **Heading:** RCW 82.44.135: Local government must contract with department of licensing
- **Jurisdiction:** Washington
- **Kind:** Statutes
- **Status:** In force
- **Text as of:** August 14, 2026
- **Source:** Compiled text
- **Location:** Washington Code / Title 82 / Chapter 44 / Section 135

## Text

(1) Before a local government subject to this chapter may impose a motor vehicle excise tax, the local government must contract with the department for the collection of the tax. The department may charge a reasonable amount, not to exceed one percent of tax collections, or two and one-half percent during the 2019-2021 biennium, for the administration and collection of the tax. (2) For fiscal year 2021, the department shall charge a minimum of seven million eight hundred two thousand dollars, which is the reasonable amount aimed at achieving full cost recovery for the administration and collection of a motor vehicle excise tax. The amount of the full reimbursement for the administration and collection of the motor vehicle excise tax must be deducted before distributing any revenues to a regional transit authority. Any reimbursement to ensure full cost recovery beyond the amount specified in this subsection may be negotiated between the department and the regional transit authority if full cost recovery has not been achieved, or if based on emergent issues.

## 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_S135. Check the current official text before relying on it. Not legal advice.