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WAC 458-12-120
Situs of personalty—Beer kegs.
Beer kegs owned by Washington breweries are taxable at the situs of the brewery. Those kegs owned by out-of-state breweries are taxable at the situs of their own actual location. (PTB
9-26-1939
.)
[Order PT 68-6, § 458-12-120, filed 4/29/68.]