Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 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 of…
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 used…
RCW 82.63.060 Administration.
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Chapter 82.32 RCW applies to the administration of this chapter.[ 1994 sp.s. c 5 s 8.]
RCW 82.63.065 Administration—Department may adopt rules.
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The department may adopt rules as may be necessary to administer this chapter.[ 2009 c 268 s 6.]Notes:Policy—Application—2009 c 268: See notes following RCW 82.63.090.
RCW 82.63.070 Public disclosure.
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Applications approved by the department under this chapter are not confidential and are subject to disclosure.[ 2010 c 106 s 108; 2004 c 2 s 7; 1994 sp.s. c 5 s 9.]Notes:Effective date—2010 c 106: See note following RCW 35.102.145.
RCW 82.63.090 Multiple qualified buildings.
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(1) In the case of multiple qualified buildings, if the lessee who will conduct the qualified research and development or pilot scale manufacturing within the multiple qualified buildings desires to treat the multiple qualified buildings as a single investment project, the lessee…
RCW 82.63.900 Effective date—1994 sp.s. c 5.
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This act shall take effect January 1, 1995.[ 1994 sp.s. c 5 s 12.]