RCW 82.94.040
97 words·~1 min read·
/wa/title-82/chapter-82-94/82-94-040·A research copy — for the controlling text, always check the official state or federal source. Not legal advice.
(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 funding is not considered a circumstance beyond the recipient's control.
(2)If the recipient does not begin meaningful construction on an eligible investment project within two years of receiving a deferral certificate, the deferral certificate issued under RCW 82.94.030 is invalid and taxes deferred under this chapter are due immediately.
[ 2022 c 257 s 105 .]