Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.75.005 Findings—Intent.
2.3K chars
The legislature finds that the state's economy is increasingly dependent on the expansion of knowledge-based sectors, including the life sciences. The legislature also finds that commercial enterprises in the life sciences create high-wage, high-skilled jobs that are part of the …
RCW 82.75.010 Definitions.
5.9K chars
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) "Biotechnology" means a technology based on the science of biology, microbiology, molecula…
RCW 82.75.020 Application for tax deferral.
0.9K chars
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 must be made to the department in a form and manner prescribed by the department. The applic…
RCW 82.75.040 Repayment of deferred taxes.
2.2K chars
(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 82.75.050 Application of chapter 82.32 RCW.
0.2K chars
Chapter 82.32 RCW applies to the administration of this chapter.[ 2006 c 178 s 6.]Notes:Effective date—Severability—2006 c 178: See notes following RCW 82.75.010.
RCW 82.75.060 Confidentiality of applications.
0.3K chars
Applications approved by the department under this chapter are not confidential and are subject to disclosure.[ 2010 c 106 s 110; 2006 c 178 s 7.]Notes:Effective date—2010 c 106: See note following RCW 35.102.145.Effective date—Severability—2006 c 178: See notes following RCW 82.…
RCW 82.75.070 Annual tax performance report requirement.
1.0K chars
(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 82.75.010(5), the lessee must file a…