47.68.255 - Evasive registration.

Evasive registration. (Effective until July 1, 2011.)

A person who is required to register an aircraft under this chapter and who registers an aircraft in another state or foreign country evading the Washington aircraft excise tax is guilty of a gross misdemeanor. For a second or subsequent offense, the person convicted is also subject to a fine equal to four times the amount of avoided taxes and fees, no part of which may be suspended or deferred. Excise taxes owed and fines assessed will be deposited in the manner provided under RCW 46.16.010(4).

[2003 c 53 § 266; 2000 c 229 § 3; 1999 c 277 § 6; 1996 c 184 § 3; 1993 c 238 § 2.]

Notes: Intent -- Effective date -- 2003 c 53: See notes following RCW 2.48.180.

Effective date -- 2000 c 229: See note following RCW 46.16.010.

Effective date -- 1996 c 184: See note following RCW 46.16.010.

RCW 47.68.255

Evasive registration. (Effective July 1, 2011.)

A person who is required to register an aircraft under this chapter and who registers an aircraft in another state or foreign country evading the Washington aircraft excise tax is guilty of a gross misdemeanor. For a second or subsequent offense, the person convicted is also subject to a fine equal to four times the amount of avoided taxes and fees, no part of which may be suspended or deferred. Excise taxes owed and fines assessed will be deposited in the manner provided under RCW 46.16A.030(6).

[2010 c 161 § 1147; 2003 c 53 § 266; 2000 c 229 § 3; 1999 c 277 § 6; 1996 c 184 § 3; 1993 c 238 § 2.]

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.

Intent -- Effective date -- 2003 c 53: See notes following RCW 2.48.180.

Effective date -- 2000 c 229: See note following RCW 46.16A.030.

Effective date -- 1996 c 184: See note following RCW 46.16A.030.