RCW 51.08.177
89 words·~1 min read·
/wa/title-51/chapter-51-08/51-08-177·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
"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 .]