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RCW 84.12.210

Property used but not owned deemed sole operating property of owning company.

Applied in 3 court decisions — leading case Flight Options v. State, Dept. of Revenue (2011)

Most recently applied in Flight Options, LLC v. Department of Revenue (August 2011)

1961 c 15 s 84.12.210

Property used but not owned by an operating company shall, whether such use be exclusive or jointly with others, be deemed the sole operating property of the owning company.

Official source: Washington State Legislature. Reproduced from public-domain Washington statutes; confirm against the official source for the current text. Not legal advice.