Revised Code of Washington

Wash. Rev. Code § 84.12.210 (2026)

Property used but not owned deemed sole operating property of owning company

✓ current as of May 2026

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Property used but not owned by an operating company shall, whether such use be exclusive or jointly with others, be deemed the sole operating property of the owning company.

[ 1961 c 15 s 84.12.210. Prior: 1935 c 123 s 1, subdivision (19); RRS s 11156-1(19). Formerly RCW 84.12.020, part.]

Notes of Decisions

Cited in 3 cases, 2010–2011 · leading case: Flight Options v. State, Dept. of Revenue, 259 P.3d 234 (Wash. 2011).

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Flight Options v. State, Dept. of Revenue, 259 P.3d 234 (Wash. 2011). · cites it 5× “Specifically, Flight Options contends that (1) it is not an "`[a]irplane company,'" as defined by RCW 84.12.”

Flight Options, LLC v. Dep't of Revenue, 172 Wash. 2d 487 (Wash. 2011). · cites it 5× “Specifically, Flight Options contends that (1) it is not an “ ‘[a]irplane company/ ” as defined by RCW 84.12.200(3); (2) the airplanes are not “situate” in Washington, as required by RCW 84.”

Flight Options, LLC v. Dep't of Revenue, 225 P.3d 354 (Wash. Ct. App. 2010). · cites it 3× “The aircraft are clearly Flight Options’ “operating” property under the statutory scheme.”

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