§ 82.14.020. Definitions
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[2007 c 6 § 502; (2005 c 514 § 112 repealed by 2007 c 54 § 2); 2005 c 514 § 111; (2003 c 168 § 503 repealed by 2007 c 54 § 2); 2003 c 168 § 502.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.
Sections: Previous 82.14.010 82.14.020 82.14.030 82.14.032 82.14.034 82.14.036 82.14.040 82.14.045 82.14.0455 82.14.046 82.14.048 82.14.0485 82.14.0486 82.14.049 82.14.0494 Next
Last modified: April 7, 2009