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

Wash. Rev. Code § 82.04.180 (2026)

"Successor."

✓ current as of May 2026
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(1) "Successor" means:
(a) 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, more than fifty percent of the fair market value of either the (i) tangible assets or (ii) intangible assets of the taxpayer; or
(b) A surviving corporation of a statutory merger.
(2) Any person obligated to fulfill the terms of a contract shall be deemed a successor to any contractor defaulting in the performance of any contract as to which such person is a surety or guarantor.
[ 2003 1st sp.s. c 13 s 11; 1985 c 414 s 6; 1961 c 15 s 82.04.180. Prior: 1955 c 389 s 19; 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:

Effective dates—2003 1st sp.s. c 13: See note following RCW 82.32.045.
Notes of Decisions
Cited in 5 cases, 1972–2009 · leading case: Harbor Air Serv., Inc. v. Bd. of Tax Appeals, 560 P.2d 1145 (Wash. 1977).
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Harbor Air Serv., Inc. v. Bd. of Tax Appeals, 560 P.2d 1145 (Wash. 1977). “" We note that there is no issue that respondent in this case is a successor as that term is defined in RCW 82.04.180. 2 "(1) Except as provided with respect to auction sales (RCW 62A.”
Palmer v. Dep't of Revenue, 917 P.2d 1120 (Wash. Ct. App. 1996). · cites it 7× “140 and as defined in RCW 82.04.180 and WAC 458-20-216, and assessed Palmer’s liability at the amount of $10,750.”
Tri-Fin. Corp. v. Dep't of Revenue, 495 P.2d 690 (Wash. Ct. App. 1972). · cites it 2× “140 is found in RCW 82.04.180: “Successor” means any person who, through direct or mesne conveyance, purchases or succeeds to the business, or portion thereof, or the whole or any part of the stock of goods, wares, merchandise, or fixtures or any interest *640 therein of a…”
Orca Logistics, Inc. v. Dep't of Labor, 216 P.3d 412 (Wash. Ct. App. 2009). “See RCW 82.04.180(1) (“ ‘Successor’ means: (a) 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 course of the taxpayer’s business, more than fifty percent of the…”
Orca v. State, Dept. of Labor & Indus., 216 P.3d 412 (Wash. Ct. App. 2009). “See RCW 82.04.180(1) ("`Successor' means: (a) 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 course of the taxpayer's business, more than fifty percent of the…”
Wash. Rev. Code § 82.04.180(1): 2 cases
Orca Logistics, Inc. v. Dep't of Labor, 216 P.3d 412 (Wash. Ct. App. 2009). “See RCW 82.04.180(1) (“ ‘Successor’ means: (a) 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 course of the taxpayer’s business, more than fifty percent of the…”
Orca v. State, Dept. of Labor & Indus., 216 P.3d 412 (Wash. Ct. App. 2009). “See RCW 82.04.180(1) ("`Successor' means: (a) 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 course of the taxpayer's business, more than fifty percent of the…”
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