(1) In determining the "true and fair value" of beer which is still in storage in the brewer's warehouse, the federal excise tax on beer is not to be regarded as an element of its value. (2) The exemption from ad valorem property taxation of ore or metal shipped from out the state to any smelter or refining works within the state, while in process of reduction or refinement and for thirty days thereafter, which is provided for by RCW 84.36.181, extends to alumina on the basis that this substance is an ore. (3) Barley malt which is stored in the elevators of a malting business is not exempt from taxation as "grain or flour" within the meaning of RCW 84.36.140.
AGO 1969 NO. 6 > Feb 27 1969
TAXATION - PROPERTY - EXEMPTIONS - ALUMINA - BARLEY MALT LIQUOR - TAXATION - TRUE AND FAIR VALUE OF BEER