Exemptions—Certain leasehold interests related to the manufacture of superefficient airplanes.

(1) All leasehold interests in port district facilities exempt from tax under RCW 82.08.980 or 82.12.980 and used by a manufacturer engaged in the manufacturing of superefficient airplanes, as defined in RCW 82.32.550, are exempt from tax under this chapter. A person claiming the credit under RCW 82.04.4463 is not eligible for the exemption under this section.(2) In addition to all other requirements under this title, a person claiming the exemption under this section must file a complete annual tax performance report with the department under RCW 82.32.534.(3) This section expires July 1, 2040.[ 2017 c 135 s 35; 2013 3rd sp.s. c 2 s 13; 2010 c 114 s 134; 2003 2nd sp.s. c 1 s 13.]Notes:Effective date—2017 c 135: See note following RCW 82.32.534.Contingent effective date—2013 3rd sp.s. c 2: See RCW 82.32.850.Findings—Intent—2013 3rd sp.s. c 2: See note following RCW 82.32.850.Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.Finding—2003 2nd sp.s. c 1: See note following RCW 82.04.4461.