61 chapters · 1,445 sections in this title.
RCW 82.90.010 Findings—Intent.
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(1) The legislature finds that while Washington state has significant solar resources and increasing electricity generation from solar installations, these are concentrated in rooftop installations and in utility-scale solar projects on rural lands that could otherwise be devoted…
RCW 82.90.020 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) "Eligible area" means a qualifying commercial center. (3) "Eligible investment project" …
RCW 82.90.030 Applications.
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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. The application must be made to the department in a form and manner prescribed by the department. The application must contain information regard…
RCW 82.90.040 Tax deferral certificates.
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The department must issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08, 82.12, and 82.14 RCW on each eligible investment project. [ 2022 c 161 s 4.] Notes: Tax preference performance statement—2022 c 161: "This section …