61 chapters · 1,445 sections in this title.
RCW 82.62.010 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 credit under this chapter. (2) "Department" means the department of revenue. (3) "Eligible area" means a "rural county" …
RCW 82.62.020 Application for tax credits—Contents.
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Application for tax credits under this chapter must be made within ninety consecutive days after the first qualified employment position is filled. The application shall be made to the department in a form and manner prescribed by the department. The application shall contain inf…
RCW 82.62.030 Allowance of tax credits—Limitations—Expiration.
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(1)(a) A person shall be allowed a credit against the tax due under chapter 82.04 RCW as provided in this section. The credit shall equal: (i) Four thousand dollars for each qualified employment position with wages and benefits greater than forty thousand dollars annually that is…
RCW 82.62.045 Tax credits for eligible business projects in designated community empowerment zones.
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(1) For the purposes of this section "eligible area" also means a designated community empowerment zone approved under RCW 43.31C.020. (2) An eligible business project located within an eligible area as defined in this section qualifies for a credit under this chapter for those e…