Wash. Rev. Code § 51.08.177
Current through Chapters 1-163 and 165-376 of the 2024 Regular Session
"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
Adoption of rules-2004 c 243: "The department shall adopt rules to implement this act." [ 2004 c 243 § 10.]