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61 chapters · 1,445 sections in this title.
RCW 82.27.010 Definitions.
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As used in this chapter, the following terms have the meanings indicated unless the context clearly requires otherwise. (1) "Enhanced food fish" includes all species of food fish, except all species of tuna, mackerel, and jack; shellfish; and anadromous game fish, including by-pr…
RCW 82.27.020 Excise tax imposed—Deduction—Measure of tax—Rates—Additional tax imposed.
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(1) In addition to all other taxes, licenses, or fees provided by law there is established an excise tax on the commercial possession of enhanced food fish as provided in this chapter. The tax is levied upon and shall be collected from the owner of the enhanced food fish whose po…
RCW 82.27.025 Tax preferences—Expiration dates.
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See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter. [ 2013 2nd sp.s. c 13 s 1716.] Notes: Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
RCW 82.27.030 Exemptions.
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The tax imposed by RCW 82.27.020 shall not apply to: (1) Enhanced food fish originating outside the state which enters the state as (a) frozen enhanced food fish or (b) enhanced food fish packaged for retail sales; (2) the growing, processing, or dealing with food fish or shellfi…
