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61 chapters · 1,445 sections in this title.
RCW 82.60.010 Legislative findings and declaration.
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The legislature finds that there are several areas in the state that are characterized by very high levels of unemployment and poverty. The legislature further finds that economic stagnation is the primary cause of this high unemployment rate and poverty; that new state policies …
RCW 82.60.020 Definitions.
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Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter. (1) "Applicant" means a person applying for a tax deferral under this chapter. (2) "Department" means the department of revenue. (3) "Eligible area" means: (a) Through Ju…
RCW 82.60.025 Deferral eligibility requirements.
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The lessor or owner of a qualified building is not eligible for a deferral unless: (1) The underlying ownership of the buildings, machinery, and equipment vests exclusively in the same person; or (2)(a) The lessor by written contract agrees to pass the economic benefit of the def…
RCW 82.60.049 Additional eligible projects.
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(1) For the purposes of this section: (a) "Eligible area" also means a designated community empowerment zone approved under RCW 43.31C.020. (b) "Eligible investment project" also means an investment project in an eligible area as defined in this section. (2) Until July 1, 2020, t…
