Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.27 Tax On Enhanced Food Fish

• 82.27.010 Definitions
  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 ...
• 82.27.020 Excise tax imposed -- Deduction -- Measure of tax -- Rates -- Additional tax imposed
  (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 ...
• 82.27.030 Exemptions
  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 ...
• 82.27.040 Credit for taxes paid to another taxing authority
  A credit shall be allowed against the tax imposed by RCW 82.27.020 upon enhanced food fish with respect to any tax previously paid on that ...
• 82.27.050 Application of excise taxes' administrative provisions and definitions
  All of the provisions of chapters 82.02 and 82.32 RCW shall be applicable and have full force and effect with respect to taxes imposed under ...
• 82.27.060 Payment of tax -- Remittance -- Returns
  The taxes levied by this chapter shall be due for payment monthly and remittance therefor shall be made within twenty-five days after the end of ...
• 82.27.070 Deposit of taxes
  All taxes collected by the department of revenue under this chapter shall be deposited in the state general fund except for the excise tax on ...
• 82.27.900 Effective date -- Implementation -- 1980 c 98
  This act shall take effect on July 1, 1980. The director of revenue is authorized to immediately take such steps as are necessary to insure ...
• 82.27.901 Severability -- 1985 c 413
  If any provision of this act or its application to any person or circumstance is held invalid, the remainder of the act or the application ...

Last modified: April 7, 2009