Washington Revised Code Title 82. Excise Taxes § 82.65A.020. Definitions (Contingent expiration date)

(1) “Gross income” means all income from whatever source derived, including but not limited to gross income of the business as defined in RCW 82.04.080 and moneys received from state appropriations.

(2) “Intermediate care facility for persons with intellectual disabilities” means an intermediate care facility for the mentally retarded, as described by federal law, that is certified by the department of social and health services and the federal department of health and human services to provide residential care under 42 U.S.C. Sec. 1396d(d).