Revised Code of Washington

Wash. Rev. Code § 51.08.177 (2026)

"Successor."

✓ current as of May 2026

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"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.

[ 2004 c 243 s 1; 1986 c 9 s 3.]

Notes:

Adoption of rules—2004 c 243: "The department shall adopt rules to implement this act." [ 2004 c 243 s 10.]

Notes of Decisions

Cited in 3 cases, 2009–2015 · leading case: Orca Logistics, Inc. v. Dep't of Labor, 216 P.3d 412 (Wash. Ct. App. 2009).

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Orca Logistics, Inc. v. Dep't of Labor, 216 P.3d 412 (Wash. Ct. App. 2009). · cites it 4× “11 RCW 51.08.177 defines “successor” as “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…”

Orca v. State, Dept. of Labor & Indus., 216 P.3d 412 (Wash. Ct. App. 2009). · cites it 6× “¶ 5 L & I determined that Orca qualified as Madsen Trucking's successor under RCW 51.08.177 and was therefore liable for Madsen Trucking's unpaid premiums under RCW 51.”

Fire Control Resources, LLC dba v. State Of Washington, Dept. of L & I (Wash. Ct. App. 2015). “1 The department'sprincipal basis for contending that Fire Control is a successor to FCR is that 1 RCW 51.”

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