"Direct service industrial customer," "aluminum smelter."

RCW 82.04.217 — under Chapter 82.04 Business and occupation tax..

RCW 82.04.217

(1) "Direct service industrial customer" means the same as in RCW 82.16.0495.(2) "Aluminum smelter" means the manufacturing facility of any direct service industrial customer that processes alumina into aluminum.[ 2004 c 24 s 2.]Notes:Intent—Effective date—2004 c 24: See notes following RCW 82.04.2909.