§ 82.27.010 Definitions
§ 82.27.020 Excise tax imposed — Deduction — Measure of tax — Rates — Additional tax imposed
§ 82.27.025 Tax preferences — Expiration dates
§ 82.27.030 Exemptions
§ 82.27.040 Credit for taxes paid to another taxing authority
§ 82.27.050 Application of excise taxes’ administrative provisions and definitions
§ 82.27.070 Deposit of taxes
§ 82.27.900 Effective date — Implementation — 1980 c 98

Terms Used In Washington Code > Chapter 82.27 - Tax on enhanced food fish

  • Anadromous game fish: means steelhead trout and anadromous cutthroat trout and Dolly Varden char and includes by-products and also parts of anadromous game fish, whether fresh, frozen, canned, or otherwise. See Washington Code 82.27.010
  • Commercial: means related to or connected with buying, selling, bartering, or processing. See Washington Code 82.27.010
  • Enhanced food fish: includes all species of food fish, except all species of tuna, mackerel, and jack; shellfish; and anadromous game fish, including by-products and parts thereof, originating within the territorial and adjacent waters of Washington and salmon originating from within the territorial and adjacent waters of Oregon, Washington, and British Columbia, and all troll-caught Chinook salmon originating from within the territorial and adjacent waters of southeast Alaska. See Washington Code 82.27.010
  • Jurisdiction: (1) The legal authority of a court to hear and decide a case. Concurrent jurisdiction exists when two courts have simultaneous responsibility for the same case. (2) The geographic area over which the court has authority to decide cases.
  • Landed: means the act of physically placing enhanced food fish (a) on a tender in the territorial waters of Washington; or (b) on any land within or without the state of Washington including wharves, piers, or any such extensions therefrom. See Washington Code 82.27.010
  • person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
  • Possession: means the control of enhanced food fish by the owner and includes both actual and constructive possession. See Washington Code 82.27.010
  • southeast Alaska: means that portion of Alaska south and east of Cape Suckling to the Canadian border. See Washington Code 82.27.010