Washington § 82.73.010 - Definitions. (Expires January 1, 2032.)

Full text of Washington Revised Code of Washington § 82.73.010 — Definitions. (Expires January 1, 2032.), with citation guidance and answers to common questions.

§ 82.73.010. Definitions. (Expires January 1, 2032.)

Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.
(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.
[ 2010 c 30 s 4. Prior: 2009 c 565 s 55; 2005 c 514 s 902.]

Notes

Finding—Effective date—2010 c 30: See notes following RCW 43.360.010.
Short title—2005 c 514 ss 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.

Source: official Washington text · Last verified 2026-08-27

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What does Revised Code of Washington § 82.73.010 cover?

Section 82.73.010 ("Definitions. (Expires January 1, 2032.)") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.

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