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61 chapters · 1,445 sections in this title.
RCW 82.04.010 Introductory.
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Unless the context clearly requires otherwise, the definitions set forth in the sections preceding RCW 82.04.220 apply throughout this chapter. [ 1996 c 93 s 4; 1961 c 15 s 82.04.010. Prior: 1955 c 389 s 2; prior: 1949 c 228 s 2, part; 1945 c 249 s 1, part; 1943 c 156 s 2, part; …
RCW 82.04.020 "Tax year," "taxable year."
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"Tax year" or "taxable year" means either the calendar year, or the taxpayer's fiscal year when permission is obtained from the department of revenue to use a fiscal year in lieu of the calendar year. [ 1975 1st ex.s. c 278 s 39; 1961 c 15 s 82.04.020. Prior: 1955 c 389 s 3; prio…
RCW 82.04.030 "Person," "company."
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"Person" or "company", herein used interchangeably, means any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation, political su…
RCW 82.04.035 "Plantation Christmas trees."
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"Plantation Christmas trees" means Christmas trees which are exempt from the timber excise tax under RCW 84.33.170. [ 1987 c 23 s 1.]
