RCW 82.73.010 Definitions. (Expires January 1, 2032.) 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) “Contribution” means cash contributions. (3) “Department” means the department of revenue. (4) “Main street trust fund” means the Washington […]
RCW 82.73.020 Application for credit. (Expires January 1, 2032.) (1) Application for tax credits under this chapter must be submitted to the department before making a contribution to a program or the main street trust fund. The application must be made to the department in a form and manner prescribed by the department. The application […]
RCW 82.73.025 Approved contribution deadline for tax credit. (Expires January 1, 2032.) (1) A person that was approved for credit as provided in RCW 82.73.020 must make the total approved contribution by November 15th of the calendar year in which the application is approved. If November 15th falls upon a Saturday, Sunday, or legal holiday, […]
RCW 82.73.030 Credit authorized—Limitations. (Expires January 1, 2032.) (1) Subject to the limitations in this chapter, a credit is allowed against the tax imposed by chapters 82.04 and 82.16 RCW for approved contributions that are made by a person to a program or the main street trust fund. (2)(a) Except as provided in (b) of […]
RCW 82.73.040 Filing requirements. (Expires January 1, 2032.) To claim a credit under this chapter, a person must electronically file with the department all returns, forms, and other information the department requires in an electronic format as provided or approved by the department. Any return, form, or information required to be filed in an electronic […]
RCW 82.73.050 Administrative assistance by archaeology and historic preservation. (Expires January 1, 2032.) The department of archaeology and historic preservation shall provide information to the department to administer this chapter, including a list of designated programs that shall be updated as necessary. [ 2010 c 30 § 5; 2005 c 514 § 906.] NOTES: Finding—Effective […]
RCW 82.73.060 Application of chapter 82.32 RCW. (Expires January 1, 2032.) Chapter 82.32 RCW applies to the administration of this chapter. [ 2005 c 514 § 907.] NOTES: Short title—2005 c 514 §§ 901-912: See note following RCW 43.360.005. Effective date—2005 c 514: See note following RCW 83.100.230. Part headings not law—Severability—2005 c 514: See […]
RCW 82.73.900 Expiration of chapter. This chapter expires January 1, 2032. [ 2021 c 112 § 3.] NOTES: Finding—Intent—Effective date—2021 c 112: See notes following RCW 82.73.030.
