Washington Code 82.73.010 – Definitions
Current as of: 2023 | Check for updates
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Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.
Terms Used In Washington Code 82.73.010
- person: may be construed to include the United States, this state, or any state or territory, or any public or private corporation or limited liability company, as well as an individual. See Washington Code 1.16.080
(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 Washington 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 archaeology and historic preservation as described in RCW 43.360.010 through 43.360.050.
NOTES:
Finding—Effective date—2010 c 30: See notes following RCW 43.360.010.
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.