Other Languages(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.
(1) When a county treasurer gives notice of the amount of property listed for taxation and of the taxes due, he must give such notice to the person whose name appears on the tax roll as owner, and while he has no obligation to give any notice to a mortgagee or other lien holder of the property, if he does so he is not relieved of the duty of furnishing a tax statement to the owner as indicated on the tax rolls. (2) Where the real property taxes levied against a particular tract of land have been paid without protest by the mortgagee or other lien holder to whom the county treasurer has mailed a notice of taxes due, there is no provision under existing law whereby the property owner, though fully qualified for the fifty dollar tax exemption provided for by chapter 168, Laws of 1965, Ex. Sess., can thereafter obtain a refund of the amount of exemption to which he would have been entitled had his claim been filed before the taxes in question were paid. (3) If the total first-half installment of 1967 real property taxes which was inadvertently paid prior to filing for the aforesaid fifty dollar exemption amounted to less than fifty dollars, a timely exemption claim may still be made, on or before July 28, 1967, as to that portion of the 1967 taxes remaining unpaid which constitutes a part of ". . . the first fifty dollars of real property taxes due and payable . . ." for 1967, with respect to the particular property.
The legislature may not allocate, for general state purposes, revenues derived from the local motor vehicle excise tax provided for by RCW 35.58.273-35.58.279 without amending those preexisting substantive statutes.
(1) Any retailer or purchaser of cigarettes, whether Indian or non-Indian, within the reservation boundaries of an Indian tribe over which the state has assumed full jurisdiction under the provisions of RCW 37.12.021 (codifying § 5, chapter 36, Laws of 1963), is subject to all of the duties and liabilities imposed by the statutes relating to the state's cigarette excise tax under chapter 82.24 RCW.(2) A non-Indian retail purchaser or seller of cigarettes within the reservation boundaries of an Indian tribe over which the state's jurisdiction is limited to that provided for in RCW 37.12.010 (§ 1, chapter 36, Laws of 1963) is, likewise, subject to all of the duties and liabilities imposed by the cigarette excise tax statutes.(3) An Indian retailer or purchaser of cigarettes within the reservation boundaries of an Indian tribe over which the state's jurisdiction is, likewise, limited to that provided for in RCW 37.12.010, is also fully subject to the duties and liabilities imposed upon a retailer or purchaser under chapter 82.24 RCW where said Indian is not a member of or affiliated with the Indian tribe on whose reservation he is selling or purchasing cigarettes.(4) An Indian selling or purchasing cigarettes within his own reservation boundaries on tribal or allotted lands which are held in trust by the United States or subject to a restriction against alienation imposed by the United States is not, himself, subject to the state's cigarette excise tax laws.
An excise tax levied by a city on persons distributing and selling electrical energy measured by the gross revenues from such business, but exempting from the tax revenues derived from the sale of electricity to manufacturers, is not invalidated by reason of such exemption.
A person exempted from paying the first $50 of a given year's real property tax under RCW 84.36.128, who nevertheless pays this amount by reason of mistake, inadvertence or lack of knowledge, need not have claimed his exemption between February 15 and April 30 in order to set the stage for a valid refund claim under § 1 (7) of chapter 224, Laws of 1969, Ex. Sess.; instead, we would deem it to be sufficient compliance with the statute for a taxpayer to prove his eligibility for the exemption (as of the time his payment was made) when he files his application for a refund.
Under RCW 9.46.113 law enforcement activities related to the enforcement of state gambling laws must be regarded as having the "first call" on municipal gambling tax revenues authorized by RCW 9.46.110.
(1) In the event that a county assessor has utilized one or more leases of comparable lands to establish the "net cash rental" for certain farm and agricultural land under RCW 84.34.065, those leases (or copies), if retained in his custody, constitute "public records" under the public disclosure law (chapter 42.17 RCW); accordingly, the owner of such land will be governed by the provisions of that law in seeking to require the assessor to permit inspection of the contents of those documents.
(2) If, however a petition for review under chapter 84.48 RCW has been filed, such a landowner may utilize the provisions of RCW 84.48.150 to obtain the same material or information from the assessor.
Except where the board of county commissioners acts on its own motion in some appropriate manner, a taxpayer may not be allowed an administrative refund of ad valorem property taxes under RCW 84.69.020, based upon a reduction of assessed valuation ordered by the board of tax appeals, where his or her claim for refund is not filed within three years after the payment of the taxes for which refund is sought.
Although a reduction (from 183 to 180) in the number of days in the current (1981-82) school year during which the certificated employees of a certain school district will be required to work, when coupled with a continuation of the same annual salaries as were paid during the previous (1980-81) school year, will result in a "salary increase" in the literal sense as that term is used in § 1, chapter 16, Laws of 1981, such a salary increase would not, by and of itself, trigger the restrictive provisions of the subject legislation.