Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.74.010 Definitions.
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The definitions in this section apply throughout this chapter unless the context clearly requires otherwise.(1) "Applicant" means a person applying for a tax deferral under this chapter.(2) "Cold storage warehouse" means a storage warehouse owned or operated by a wholesaler or th…
RCW 82.74.020 Application for tax deferral.
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(1) Application for deferral of taxes under this chapter must be made before initiation of the construction of the investment project or acquisition of equipment or machinery. The application shall be made to the department in a form and manner prescribed by the department. The a…
RCW 82.74.040 Annual tax performance report.
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(1) Each recipient of a deferral of taxes granted under this chapter must file a complete annual tax performance report with the department under RCW 82.32.534. If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.74.010(6), the lessee must file a…
RCW 82.74.050 Repayment of deferred taxes.
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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 82.74.060 Application of chapter 82.32 RCW.
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Chapter 82.32 RCW applies to the administration of this chapter.[ 2005 c 513 s 9.]Notes:Effective dates—2005 c 513: See note following RCW 82.04.4266.
RCW 82.74.070 Confidentiality of applications.
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Applications approved by the department under this chapter are not confidential and are subject to disclosure.[ 2010 c 106 s 109; 2005 c 513 s 10.]Notes:Effective date—2010 c 106: See note following RCW 35.102.145.Effective dates—2005 c 513: See note following RCW 82.04.4266.