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 same enhanced food fish to any other legally established taxing authority. To qualify for a credit, the owner of the enhanced food fish must have documentation showing a tax was paid in another jurisdiction.
RCW 82.27.040
Credit for taxes paid to another taxing authority.
Applied in 1 court decision — leading case 106 Wash. App. 370 - New West Fisheries, Inc. v. Department of Revenue (2001)
Most recently applied in 106 Wash. App. 370 - New West Fisheries, Inc. v. Department of Revenue (May 2001)
1985 c 413 s 4; 1980 c 98 s 4.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.