Title 82 — Title 82 EXCISE TAXES
62 chapters · 1,436 sections in this title.
RCW 82.94.005 Findings—Intent.
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(1) The legislature finds that there are counties in the state that face additional economic development challenges beyond the challenges faced by counties located in the central Puget Sound region. The legislature further finds that these regions do not experience the same degre…
RCW 82.94.010 Definitions.
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Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.(1) "Applicant" means a person applying for a tax deferral under this chapter.(2) "Department" means the department of revenue.(3) "Eligible area" means a qualifying count…
RCW 82.94.020 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 or acquisition of equipment or machinery. The application must be made to the department in a form and manner prescribed by the department. The ap…
RCW 82.94.030 Tax deferral certificates.
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(1) 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.(2) The department must keep a running total of all deferrals granted under this chapt…
RCW 82.94.040 Requirements for recipients—Meaningful construction.
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(1) The recipient of a deferral certificate under RCW 82.94.030 must begin meaningful construction on an eligible investment project within two years of receiving a deferral certificate, unless construction was delayed due to circumstances beyond the recipient's control. Lack of …
RCW 82.94.050 Annual tax preference performance report—Repayment of deferred taxes.
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(1)(a) 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 during the period covered by the schedule under subsection (2) of this section. If the economic benefits of the defer…
RCW 82.94.060 List of qualifying counties.
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The department must establish a list of qualifying counties, effective July 1, 2022. The list of qualifying counties is effective for a 24-month period and must be updated by July 1st of the year that is two calendar years after the list was established or last updated, as the ca…
RCW 82.94.070 Conditions for lessors.
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The lessor or owner of a qualified building is not eligible for a deferral unless:(1) The underlying ownership of the buildings, machinery, and equipment vests exclusively in the same person; or(2)(a) The lessor by written contract agrees to pass the economic benefit of the defer…
RCW 82.94.080 Applicability of general administrative provisions.
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Chapter 82.32 RCW applies to the administration of this chapter.[ 2022 c 257 s 109.]
RCW 82.94.090 Applications, reports, and information subject to disclosure.
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Applications, reports, and any other information received by the department under this chapter, except applications not approved by the department, are not confidential and are subject to disclosure.[ 2022 c 257 s 110.]
RCW 82.94.900 Effective date—2022 c 257.
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This act takes effect July 1, 2022.[ 2022 c 257 s 206.]