(1) When a cold storage facility receives, processes or stores fish caught either within or without the state of Washington, on behalf of others who retain ownership of the fish, that cold storage facility is not obligated to pay or collect either the fish sales tax (RCW 75.32.065) or the privilege fee (RCW 75.32.030).
(2) The exemption from the fish sales tax and privilege fee created by RCW 75.32.065(1) for ". . . frozen food fish . . . packaged for retail sales . . . previously landed in another state, territory or county . . ." does not include fish transported to the state of Washington packaged in ice.
(3) The Department of Fisheries, in collecting taxes and fees due but unpaid, may not administratively waive penalties and interest prescribed by RCW 75.32.101.