"Person" or "company", herein used interchangeably, means any individual, receiver, administrator, executor, assignee, trustee in bankruptcy, trust, estate, firm, copartnership, joint venture, club, company, joint stock company, business trust, municipal corporation, political subdivision of the state of Washington, corporation, limited liability company, association, society, or any group of individuals acting as a unit, whether mutual, cooperative, fraternal, nonprofit, or otherwise and the United States or any instrumentality thereof.
RCW 82.04.030
"Person," "company."
Applied in 24 court decisions — leading case 120 Wash. 2d 935 - Nordstrom Credit, Inc. v. Department of Revenue (1993)
Most recently applied in CLARK COUNTY PUD v. Dept. of Revenue (January 2010)
1995 c 318 s 1; 1963 ex.s. c 28 s 1; 1961 c 15 s 82.04.030
How often courts cite this section
Court decisions citing this, by year. The dip in the last several years is a data-coverage gap, not a real trend — our corpus holds fewer opinions from the most recent years, so recent citations are undercounted.
Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.