"Successor" means any person to whom a taxpayer quitting, selling out, exchanging, or disposing of a business sells or otherwise conveys, directly or indirectly, in bulk and not in the ordinary course of the taxpayer's business, a major part of the property, whether real or personal, tangible or intangible, of the taxpayer.
RCW 51.08.177
"Successor."
Applied in 2 court decisions — leading case Orca v. State, Dept. of Labor & Indus. (2009)
Most recently applied in Orca v. State, Dept. of Labor & Indus. (September 2009)
2004 c 243 s 1; 1986 c 9 s 3.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.