RCW 82.60.010 Legislative findings and declaration. The legislature finds that there are several areas in the state that are characterized by very high levels of unemployment and poverty. The legislature further finds that economic stagnation is the primary cause of this high unemployment rate and poverty; that new state policies are necessary in order to […]
RCW 82.60.020 Definitions. 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) Through June 30, 2010, a rural county as defined in RCW 82.14.370; […]
RCW 82.60.025 Deferral eligibility requirements. 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 deferral to the lessee; […]
RCW 82.60.049 Additional eligible projects. (1) For the purposes of this section: (a) “Eligible area” also means a designated community empowerment zone approved under RCW 43.31C.020. (b) “Eligible investment project” also means an investment project in an eligible area as defined in this section. (2) In addition to the provisions of *RCW 82.60.040, the department […]
RCW 82.60.060 Repayment schedule. (1) The recipient must begin paying the deferred taxes in the third year after the date certified by the department as the date on which the investment project has been operationally completed. The first payment will be due on December 31st of the third calendar year after such certified date, with […]
RCW 82.60.063 Repayment of deferred taxes—Relief. (1) Subject to the conditions in this section, a person is not liable for the amount of deferred taxes outstanding for an investment project when the person temporarily ceases to use its qualified buildings and qualified machinery and equipment for manufacturing or research and development activities in a county […]
RCW 82.60.065 Tax deferral on construction labor and investment projects—Repayment forgiven. Except as provided in RCW 82.60.070: (1) Taxes deferred under this chapter on the sale or use of labor that is directly used in the construction of an investment project for which a deferral has been granted under this chapter after June 11, 1986, […]
RCW 82.60.070 Annual tax performance report by recipients—Assessment of taxes, interest. (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. If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.60.025, the […]
RCW 82.60.080 Employment and wage determinations. The employment security department shall make, and certify to the department of revenue, all determinations of employment and wages as requested by the department under this chapter. [ 2000 c 106 § 6; 1985 c 232 § 7.] NOTES: Effective date—2000 c 106: See note following RCW 82.32.330.
RCW 82.60.090 Applicability of general administrative provisions. Chapter 82.32 RCW applies to the administration of this chapter. [ 1985 c 232 § 8.]
RCW 82.60.100 Applications, reports, and information subject to disclosure. 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. [ 2010 c 106 § 106; 1987 c 49 § 1.] NOTES: Effective date—2010 c 106: See note […]
RCW 82.60.120 Qualifying county list—2010 1st sp.s. c 16. The department, with the assistance of the employment security department, must establish a list of qualifying counties effective July 1, 2010. The list of qualifying counties is effective for a twenty-four month period and must be updated by July 1st of the year that is two […]
