Washington Revised Code Title 82. Excise Taxes § 82.42.010. Definitions

(1) “Air carrier” means any airline, air cargo carrier, air taxi, air commuter, or air charter operator, that provides routine air service to the general population for compensation or hire, and operates at least fifteen round trips per week between two or more points and publishes flight schedules which specify the times, days of the week, and points between which it operates. Where it is doubtful that an operation is for “compensation or hire,” the test applied is whether the air service is merely incidental to the person's other business or is, in itself, a major enterprise for profit.

(2) “Aircraft” means every contrivance now known or hereafter invented, used or designed for navigation of or flight in the air, operated or propelled by the use of aircraft fuel.

(3) “Aircraft fuel” means gasoline and any other inflammable liquid, by whatever name such liquid is known or sold, the chief use of which is as fuel for the propulsion of aircraft, except gas or liquid, the chief use of which as determined by the director, is for purposes other than the propulsion of aircraft.

(4) “Dealer” means any person engaged in the retail sale of aircraft fuel.

(5) “Deny” means to decline acceptance of an application for licensure or reinstatement.

(6) “Department” means the department of licensing.

(7) “Director” means the director of licensing.

(8) “Distributor” means any person engaged in the sale of aircraft fuel to any dealer and includes any dealer from whom the tax hereinafter imposed has not been collected.

(9) “Local service commuter” means an air taxi operator who operates at least five round-trips per week between two or more points; publishes flight schedules which specify the times, days of the week, and points between which it operates; and whose aircraft has a maximum capacity of 60 passengers or 18,000 pounds of useful load.

(10) “Person” means every natural person, firm, partnership, association, or private or public corporation.

(11) “Refuse” has the same meaning as “deny” in subsection (5) of this section.

(12) “Revoke” means to prohibit all authority granted by this chapter, including the display and use of credentials issued by the department for a period of one year or greater or for an indefinite period.

(13) “Suspend” means to restrict the grant of authority under this chapter for a period of less than one year.