RCW 82.73.010
Definitions.

Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.

     (1) "Applicant" means a person applying for a tax credit under this chapter.

     (2) "Contribution" means cash contributions.

     (3) "Department" means the department of revenue.

     (4) "Main street trust fund" means the department of commerce's main street trust fund account under RCW 43.360.050.

     (5) "Person" has the meaning given in RCW 82.04.030.

     (6) "Program" means a nonprofit organization under internal revenue code sections 501(c)(3) or 501(c)(6), with the sole mission of revitalizing a downtown or neighborhood commercial district area, that is designated by the department of commerce as described in RCW 43.360.010 through 43.360.050.

[2009 c 565 § 55; 2005 c 514 § 902.]

NOTES:

     Reviser's note: The definitions in this section have been alphabetized pursuant to RCW 1.08.015(2)(k).

     Short title -- 2005 c 514 §§ 901-912: See note following RCW 43.360.005.

     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.