2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.02 General provisions.
82.02.010 Definitions.

RCW 82.02.010 Definitions.

For the purpose of this title, unless the context clearly requires otherwise:

(1) "Department" means the department of revenue of the state of Washington;

(2) "Director" means the director of the department of revenue of the state of Washington;

(3) "Marijuana," "marijuana-infused products," and "useable marijuana" have the same meanings as provided in RCW 69.50.101;

(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.

[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:

Purpose—Intent—Agency transfer—Contracting—Effective date—2011 c 289: See notes following RCW 19.02.020.

Effective date—1967 ex.s. c 26: See note following RCW 82.01.050.