RCW 82.14.020
Definitions. (Contingency, see note
following RCW 82.04.530.)
For purposes of this chapter:
(1) "City" means a city or town;
(2) The meaning ascribed to words and phrases in chapters 82.04, 82.08 and 82.12 RCW, as now or hereafter amended, insofar
as applicable, shall have full force and effect with respect to
taxes imposed under authority of this chapter;
(3) "Taxable event" shall mean any retail sale, or any use,
upon which a state tax is imposed pursuant to chapter 82.08 or 82.12 RCW, as they now exist or may hereafter be amended:
PROVIDED, HOWEVER, That the term shall not include a retail sale
taxable pursuant to RCW 82.08.150, as now or hereafter amended;
(4) "Treasurer or other legal depository" shall mean the
treasurer or legal depository of a county or city.
[2007 c 6 § 502; (2005 c 514 § 112 repealed by 2007 c 54 § 2); 2005 c 514 § 111; (2003 c 168 § 503 repealed by 2007 c 54 § 2); 2003 c 168 § 502. Prior: 2002 c 367 § 6; 2002 c 67 § 7; 2001 c 186 § 3; 1997 c 201 § 1; 1983 2nd ex.s. c 3 § 31; 1982 c 211 § 1; 1981 c 144 § 4; 1970 ex.s. c 94 § 3.]
NOTES:
Part headings not law -- Savings -- Effective date -- Severability -- 2007 c 6: See notes following RCW 82.32.020.
Findings -- Intent -- 2007 c 6: See note following RCW 82.14.495.
Effective date -- 2005 c 514: See note following RCW 83.100.230.
Part headings not law -- Severability -- 2005 c 514: See notes following RCW 82.12.808.
Effective dates -- Part headings not law -- 2003 c 168: See notes following RCW 82.08.010.
Severability -- Effective date -- 2002 c 367: See notes following RCW 82.04.060.
Finding -- Contingency -- Court judgment -- Effective date -- 2002 c 67: See note and Reviser's note following RCW 82.04.530.
Finding -- Purpose -- Effective date -- 2001 c 186: See notes following RCW 82.08.0202.
Construction -- Severability -- Effective dates -- 1983 2nd ex.s. c 3: See notes following RCW 82.04.255.
Intent -- Severability -- Effective date -- 1981 c 144: See notes following RCW 82.16.010.