Wash. Rev. Code » Title 82 · Chapter 82.04
Revised Code of Washington

Wash. Rev. Code § 82.04.010 (2026)

Introductory

✓ current as of May 2026
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Unless the context clearly requires otherwise, the definitions set forth in the sections preceding RCW 82.04.220 apply throughout this chapter.
[ 1996 c 93 s 4; 1961 c 15 s 82.04.010. Prior: 1955 c 389 s 2; prior: 1949 c 228 s 2, part; 1945 c 249 s 1, part; 1943 c 156 s 2, part; 1941 c 178 s 2, part; 1939 c 225 s 2, part; 1937 c 227 s 2, part; 1935 c 180 s 5, part; Rem. Supp. 1949 s 8370-5, part.]
Notes of Decisions
Cited in 9 cases, 1960–2010 · leading case: Dot Foods, Inc. v. Dep't of Revenue, 141 Wash. App. 874 (Wash. Ct. App. 2007).
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Dot Foods, Inc. v. Dep't of Revenue, 141 Wash. App. 874 (Wash. Ct. App. 2007). · cites it 4× “030 includes “corporation” in its definition of “person” and that RCW 82.04.010 applies that definition to the entire chapter.”
Smith v. State, 391 P.2d 718 (Wash. 1964). “RCW 82.04.010, et seq., and RCW 82.04.290 particularly.”
Stand. Oil Co. of California v. State, 355 P.2d 349 (Wash. 1960). “RCW 82.04.010 provides: “For the purposes of this chapter [which includes RCW 82.”
Dot Foods, Inc. v. Dep't of Revenue, State, 173 P.3d 309 (Wash. Ct. App. 2007). · cites it 4× “030 includes "corporation" in its definition of "person" and that RCW 82.04.010 applies that definition to the entire chapter.”
Clark Cnty. Pub. Util. Dist. No. 1 v. Dep't of Revenue, 222 P.3d 1232 (Wash. Ct. App. 2009). “See RCW 82.04.010 (“Unless the context clearly requires otherwise, *757 the definitions set forth in the sections preceding RCW 82.”
Lacey Nursing Ctr., Inc. v. Dep't of Revenue, 103 Wash. App. 169 (Wash. Ct. App. 2000). · cites it 2× “RCW 82.04.010. The general directive is followed by specific categories of taxation and specific exemptions and deductions.”
Lacey Nursing Ctr. v. STATE, DEPT. OF REV., 11 P.3d 839 (Wash. Ct. App. 2000). · cites it 2× “RCW 82.04.010. The general directive is followed by specific categories of taxation and specific exemptions and deductions.”
Reynolds Metals Co. v. State, 400 P.2d 310 (Wash. 1965). “However, we are not restricted to the statutory definition of “commercial or industrial use,” in view of RCW 82.04.010, which provides: “For the purposes of this chapter, unless otherwise required by the context, the terms used herein shall have the meaning given to them in RCW…”
CLARK Cnty. PUD v. Dept. of Revenue, 222 P.3d 1232 (Wash. Ct. App. 2010). “See RCW 82.04.010 ("Unless the context clearly requires otherwise, the definitions set forth in the sections preceding RCW 82.”
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