Enhanced Food Fish Excise Tax Return Form - 2003 (Page 3 of 4) in pdf

Instructions for Completing the

ENHANCED FOOD FISH EXCISE TAX RETURN

Calculating the Tax

Adjustments for Prior Periods

For line numbers 1-11 enter the volume of each

If you have adjustments to the enhanced food fish

species being reported. Enter the volume in pounds,

tax you paid for previous periods, please submit an

gallons, bushels, or dozens. (Example: Pounds times

amended return. Be sure to specify which period is

amount per pound = taxable value.)

being adjusted and give all other necessary details.

The taxable value is the value of the enhanced food

fish at the point of landing.

Filing

The tax due is the result of multiplying the taxable

This tax return must be mailed, even if no tax is

value by the tax rate.

owing, to the Washington State Department of

Revenue. You must file on or before the last day of

A credit is allowed for taxes paid to other legal taxing

the month following the taxable period. A penalty for

authorities. These other taxing authorities could

late filing and interest will be applied on all taxes

include states other than Washington, the United

received after the due date.

States government, another country, or an Indian

tribe. To be allowable as a credit under this law,

taxes must be imposed by other legal taxing

Payment

authorities within their own jurisdiction. For example,

taxes imposed by an Indian tribe outside its own

Payment should be made by check or money order if

reservation would not be allowable as a credit under

it is sent through the mail. Make your check or

this law.

money order payable to the Washington State

Department of Revenue and mail to the Washington

State Department of Revenue, PO Box 47464,

Credits

Olympia WA 98504-7464.

Enter the name of the taxing authority, if tribal,

please name the tribe. Then enter the species of

Questions

enhanced food fish, the volume, and the taxable

value.

If you have questions or need assistance

preparing the return, you may call the Department

Specify the other taxing authority’s tax rate in the box

of Revenue at (360) 902-7084.

provided.

Enter the amount of the credit. The credit will

normally be the result either of multiplying the other

taxing authority’s tax rate by the taxable value, or it

may be calculated by pounds. Occasionally, the tax

paid to another taxing authority may be higher than

the tax assessed by Washington. Therefore, you can

not deduct, as a credit, a higher amount than the tax

which would be due to Washington State.

For tax assistance, visit or call (800) 647-7706.

To inquire about the availability of this document in an alternate

format for the visually impaired, please call (360) 486-2342.

Teletype (TTY) users please call (800) 451-7985.

REV 41 0073 (11/5/03)

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Enhanced Food Fish Excise Tax Return Form - 2003 Page 3

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