Notes:
Reviser's note: Chapter 75.32 RCW was repealed by 1980 c 98 § 10 which also contained a savings clause and authority to exercise for four years the powers and duties under RCW 75.32.090 through 75.32.130 for administration of taxes due before July 1, 1980. For text of RCW 75.32.090 through 75.32.130, see volume 6 of the 1979 Revised Code of Washington. 1980 c 98 § 10 has been set out in a note following the chapter 82.27 RCW digest.

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Repealed by 1980 c 98 § 10.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Repealed by 1980 c 98 § 10.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Repealed by 1963 ex.s. c 10 § 3.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Repealed by 1980 c 98 § 10.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Repealed by 1980 c 98 § 10.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Repealed by 1980 c 98 § 10.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Repealed by 1980 c 98 § 10.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Repealed by 1963 ex.s. c 10 § 3.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Repealed by 1980 c 98 § 10.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Repealed by 1980 c 98 § 10.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Repealed by 1955 c 212 § 14.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.