RCW 82.85.050

126 words·~1 min read·/wa/title-82/chapter-82-85/82-85-050·

A research copy — for the controlling text, always check the official state or federal source. Not legal advice.

(1)Except as otherwise provided in subsection

(2)of this section, 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, 82.14, and 81.104 RCW on each eligible investment project.

(2)No certificate may be issued for an investment project that has already received a deferral under this part [chapter] or chapter 82.60 RCW.

(3)The department must keep a running total of all deferrals granted under this chapter during each fiscal biennium.

[ 2015 3rd sp.s. c 6 s 405 .]

Notes:

Reviser's note: For information on the expiration of tax preferences, see RCW 82.32.805 .

Effective dates — 2015 3rd sp.s. c 6: See note following RCW 82.04.4266 .