Legal Opinion
Department of Fisheries v. DeWatto Fish Co.
Washington Supreme Court
Decided December 8, 1983No. 49536-0PublishedCited by 4 opinions
1Opinion of the CourtUtter, J.
This is an action by the Department of Fisheries (the Department) against two related fish companies and their officers and directors (DeWatto) to collect two types of back taxes imposed by former RCW 75.32. The first tax was a privilege fee ranging from 2 to 5 percent of the market value of the fish, depending on species, imposed on the "original receiver" 2 of such fish. Former RCW 75.32-.030. The second tax was a fish sales tax at one-half the privilege fee rates imposed on the seller of fish to an original receiver. Former RCW 75.32.055.
The sales and privilege taxes were statutorily…
2Cases cited18 opinions
- Complete Auto Transit, Inc. v. BradySupreme Court of the United States · 1977
- Maryland v. LouisianaSupreme Court of the United States · 1981
- Washington v. Confederated Tribes of the Colville Indian ReservationSupreme Court of the United States · 1980
- Henneford v. Silas Mason Co.Supreme Court of the United States · 1937
- Boston Stock Exchange v. State Tax CommissionSupreme Court of the United States · 1977
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3Cited by4 opinions
- High Tide Seafoods v. StateWashington Supreme Court · 1986
- Wilson Partners v. BD. OF FINANCE & REV.Supreme Court of Pennsylvania · 1999
- Matheson v. Washington State Liquor Control BoardCourt of Appeals of Washington · 2006
- Matheson v. STATE LIQUOR CONTROL BD.Court of Appeals of Washington · 2006