RCW 82.62.010 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 credit under this chapter. (2) “Department” means the department of revenue. (3) “Eligible area” means a “rural county” as defined in RCW 82.14.370. (4)(a) “Eligible business project” means […]
RCW 82.62.020 Application for tax credits—Contents. Application for tax credits under this chapter must be made within ninety consecutive days after the first qualified employment position is filled. The application shall be made to the department in a form and manner prescribed by the department. The application shall contain information regarding the location of the […]
RCW 82.62.030 Allowance of tax credits—Limitations—Expiration. (1)(a) A person shall be allowed a credit against the tax due under chapter 82.04 RCW as provided in this section. The credit shall equal: (i) Four thousand dollars for each qualified employment position with wages and benefits greater than forty thousand dollars annually that is directly created in […]
RCW 82.62.045 Tax credits for eligible business projects in designated community empowerment zones. (1) For the purposes of this section “eligible area” also means a designated community empowerment zone approved under RCW 43.31C.020. (2) An eligible business project located within an eligible area as defined in this section qualifies for a credit under this chapter […]
RCW 82.62.050 Tax credit recipients to report to department—Payment of taxes and interest by ineligible recipients. (1) Each recipient shall submit a report to the department by the last day of the month immediately following the end of the four consecutive full calendar quarter period for which a credit under this chapter is earned. The […]
RCW 82.62.060 Employment and wage determinations. The employment security department shall make, and certify to the department of revenue, all determinations of employment and wages requested by the department under this chapter. [ 2000 c 106 § 7; 1986 c 116 § 19.] NOTES: Effective date—2000 c 106: See note following RCW 82.32.330.
RCW 82.62.070 Applicability of general administrative provisions. Chapter 82.32 RCW applies to the administration of this chapter. [ 1986 c 116 § 20.]
RCW 82.62.080 Applications, reports, and other 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 § 107; 1987 c 49 § 3.] NOTES: Effective date—2010 c 106: See […]
RCW 82.62.901 Effective date—1986 c 116 §§ 15-20. Sections 15 through 20 of this act are necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public institutions, and shall take effect April 1, 1986. [ 1986 c 116 § 24.]
