61 chapters · 1,445 sections in this title.
RCW 82.63.005 Findings—Intent to create a contract.
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The legislature finds that high-wage, high-skilled jobs are vital to the economic health of the state's citizens, and that targeted tax incentives will encourage the formation of high-wage, high-skilled jobs. The legislature also finds that tax incentives should be subject to the…
RCW 82.63.010 Definitions.
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The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Advanced computing" means technologies used in the designing and developing of computing hardware and software, including innovations in designing the full spectrum o…
RCW 82.63.020 Application—Annual tax performance report—Reports.
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(1) Application for deferral of taxes under this chapter must be made before initiation of construction of, or acquisition of equipment or machinery for the investment project. In the case of an investment project involving multiple qualified buildings, applications must be made …
RCW 82.63.045 Repayment not required—Repayment schedule for unqualified investment project—Exceptions.
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(1) Except as provided in subsection (2) of this section and RCW 82.32.534, taxes deferred under this chapter need not be repaid. (2)(a) If, on the basis of the tax performance report under RCW 82.32.534 or other information, the department finds that an investment project is use…