Chapter 75.32 RCW Dispositions

PRIVILEGE FEES AND FISH SALES TAXES


Sections

75.32.001  "Primary market value" defined.
[1965 ex.s. c 71 § 1.]
Repealed by 1980 c 98 § 10. Later enactment, see chapter 82.27 RCW.


75.32.003  "Food fish and shellfish" include parts.
[1977 ex.s. c 327 § 25.]
Repealed by 1980 c 98 § 10. Later enactment, see chapter 82.27 RCW.


75.32.010  "Columbia River district" defined.
[1955 c 12 § 75.32.010. Prior: 1949 c 107 § 1(2), part; Rem. Supp. 1949 § 5780-60(2), part.]
Repealed by 1963 ex.s. c 10 § 3.


75.32.020  Privilege fees and fish sales taxes required.
[1977 ex.s. c 327 § 19; 1955 c 12 § 75.32.020. Prior: 1949 c 107 § 1, part; Rem. Supp. 1949 § 5780-60, part.]
Repealed by 1980 c 98 § 10. Later enactment, see chapter 82.27 RCW.


75.32.030  Canners, processors, dealers — Privilege fees — Exceptions.
[1979 ex.s. c 203 § 1; 1977 ex.s. c 327 § 20; 1963 ex.s. c 10 § 1; 1955 c 212 § 12; 1955 c 12 § 75.32.030. Prior: 1953 c 207 § 6; 1951 c 271 § 34; 1949 c 107 § 1(1); Rem. Supp. 1949 § 5780-60(1).]
Repealed by 1980 c 98 § 10. Later enactment, see chapter 82.27 RCW.


75.32.033  Credits against privilege fees owed under RCW 75.32.030.
[1977 ex.s. c 327 § 23.]
Repealed by 1980 c 98 § 10. Later enactment, see chapter 82.27 RCW.


75.32.035  Rules as to proof required for credits claimed under RCW 75.32.033.
[1977 ex.s. c 327 § 24.]
Repealed by 1980 c 98 § 10. Later enactment, see chapter 82.27 RCW.


75.32.040  Canners, processors, dealers — Columbia River district — Privilege fees.
[1955 c 12 § 75.32.040. Prior: 1949 c 107 § 1(2), part; Rem. Supp. 1949 § 5780-60(2), part.]
Repealed by 1963 ex.s. c 10 § 3.


75.32.051  Oyster canners, processors, dealers — Privilege fee.
[1977 ex.s. c 327 § 21; 1955 c 212 § 13.]
Repealed by 1980 c 98 § 10. Later enactment, see chapter 82.27 RCW.


75.32.055  Fish sales tax — Imposed — Rates — Exemptions.
[1977 ex.s. c 327 § 22.]
Repealed by 1980 c 98 § 10. Later enactment, see chapter 82.27 RCW.


75.32.060  Fishing guides — Privilege fees.
[1955 c 12 § 75.32.060. Prior: 1949 c 107 § 1(4); Rem. Supp. 1949 § 5780-60(4).]
Repealed by 1955 c 212 § 14.


75.32.065  Payment of privilege fees and fish sales tax — Food fish or shellfish handled by original receivers — Sales to nonresident purchasers.
[1977 ex.s. c 327 § 26.]
Repealed by 1980 c 98 § 10. Later enactment, see chapter 82.27 RCW.


75.32.070  Catch fees required — Exception — Privilege, catch, fees when Oregon fees already paid.
[1973 1st ex.s. c 63 § 1; 1963 ex.s. c 10 § 2; 1955 c 12 § 75.32.070. Prior: 1951 c 271 § 35; 1949 c 107 § 1(5), part; Rem. Supp. 1949 § 5780-60(5), part.]
Repealed by 1977 ex.s. c 327 § 32.


75.32.075  Landing fee.
[1951 c 271 § 45.]
Repealed by 1953 c 207 § 7.


75.32.080  Collection of fish sales tax by original receiver — "Original receiver" defined.
[1977 ex.s. c 327 § 27; 1955 c 12 § 75.32.080. Prior: 1953 c 207 § 8; 1951 c 271 § 36; 1949 c 107 § 1(5), part; Rem. Supp. 1949 § 5780-60(5), part.]
Repealed by 1980 c 98 § 10. Later enactment, see chapter 82.27 RCW.


75.32.090  When privilege fees and fish sales taxes due and payable — Returns.
[1977 ex.s. c 327 § 28; 1967 c 193 § 1; 1963 ex.s. c 9 § 1; 1955 c 12 § 75.32.090. Prior: 1949 c 107 § 2; Rem. Supp. 1949 § 5780-61.]
Repealed by 1980 c 98 § 10. Later enactment, see chapter 82.27 RCW.


75.32.100  Delinquent payments — Interest — Lien.
[1955 c 12 § 75.32.100. Prior: 1951 c 271 § 37; 1949 c 107 § 3; Rem. Supp. 1949 § 5780-62.]
Repealed by 1963 ex.s. c 9 § 3.


75.32.101  Delinquent payments — Penalties — Interest — Lien — Date of filing governed by postmark.
[1977 ex.s. c 327 § 29; 1963 ex.s. c 9 § 2.]
Repealed by 1980 c 98 § 10. Later enactment, see chapter 82.27 RCW.


75.32.110  Director may make rules, etc., to insure payment of fees and taxes.
[1977 ex.s. c 327 § 30; 1955 c 12 § 75.32.110. Prior: 1949 c 107 § 4; Rem. Supp. 1949 § 5780-63.]
Repealed by 1980 c 98 § 10. Later enactment, see chapter 82.27 RCW.


75.32.115  Audits — Rules and procedures.
[1977 ex.s. c 327 § 31.]
Repealed by 1980 c 98 § 10. Later enactment, see chapter 82.27 RCW.


75.32.120  Penalty for violations.
[1955 c 12 § 75.32.120. Prior: 1949 c 107 § 5; Rem. Supp. 1949 § 5780-64.]
Repealed by 1980 c 98 § 10. Later enactment, see chapter 82.27 RCW.


75.32.130  Director may require bond after wilful violation — License revocation for failure.
[1955 c 12 § 75.32.130. Prior: 1949 c 107 § 6; Rem. Supp. 1949 § 5780-65.]
Repealed by 1980 c 98 § 10. Later enactment, see chapter 82.27 RCW.


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