82.02.010 - Definitions. - Washington Statutes

Definitions.

For the purpose of this title, unless otherwise required by the context:

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

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

     (3) The word "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;

     (4) Words in the singular number shall include the plural and the plural shall include the singular. Words in one gender shall include all other genders.

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