Washington Code 82.02.010 – Definitions
Current as of: 2023 | Check for updates
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For the purpose of this title, unless the context clearly requires otherwise:
Terms Used In Washington Code 82.02.010
- Corporation: A legal entity owned by the holders of shares of stock that have been issued, and that can own, receive, and transfer property, and carry on business in its own name.
- person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
(1) “Cannabis,” “cannabis-infused products,” and “useable cannabis” have the meanings provided in RCW 69.50.101;
(2) “Department” means the department of revenue of the state of Washington;
(3) “Director” means the director of the department of revenue of the state of Washington;
(4) “Taxpayer” includes any individual, group of individuals, corporation, or association liable for any tax or the collection of any tax hereunder, or who engages in any business or performs any act for which a tax is imposed by this title. “Taxpayer” also includes any person liable for any fee or other charge collected by the department under any provision of law, including registration assessments and delinquency fees imposed under RCW 59.30.050; and
(5) Words in the singular number include the plural and the plural include the singular. Words in one gender include all other genders.
[ 2022 c 16 § 137; 2014 c 140 § 30; 2011 c 298 § 37; 1979 c 107 § 9; 1967 ex.s. c 26 § 14; 1961 c 15 § 82.02.010. Prior: 1935 c 180 § 3; RRS § 8370-3.]
NOTES:
Intent—Finding—2022 c 16: See note following RCW 69.50.101.
Purpose—Intent—Agency transfer—Contracting—Effective date—2011 c 298: See notes following RCW 19.02.020.
Effective date—1967 ex.s. c 26: See note following RCW 82.01.050.