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.