Washington State

Office of the Attorney General

Attorney General

Bob Ferguson

AGO 1964 NO. 99 >

Canned salmon which has been manufactured or produced in states, territories or possessions of the United States outside the boundaries of the state of Washington may qualify for the property tax exemption provided for in RCW 84.36.171, et seq. , if the required affidavit of exemption is filed as required thereby and if the salmon is shipped out of this state by December 31 of the year for which the exemption is claimed.