Jurisdiction to determine operating, nonoperating property.

In all matters relating to assessment and taxation the department of revenue shall have jurisdiction to determine what is operating property and what is nonoperating property.

[1975 1st ex.s. c 278 § 160; 1961 c 15 § 84.12.220. Prior: 1935 c 123 § 2; RRS § 11156-2. Formerly RCW 84.12.020, part.]

Notes: Construction -- Severability -- 1975 1st ex.s. c 278: See notes following RCW 11.08.160.