82.94.080 – Applicability of general administrative provisions.
RCW 82.94.080 Applicability of general administrative provisions. Chapter 82.32 RCW applies to the administration of this chapter. [ 2022 c 257 § 109.]
82.94.090 – Applications, reports, and information subject to disclosure.
RCW 82.94.090 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. [ 2022 c 257 § 110.]
82.94.020 – Applications.
RCW 82.94.020 Applications. (Expires July 1, 2032.) (1) Application for deferral of taxes under this chapter must be made before initiation of the construction of the investment project or acquisition of equipment or machinery. The application must be made to the department in a form and manner prescribed by the department. The application must contain […]
82.94.030 – Tax deferral certificates.
RCW 82.94.030 Tax deferral certificates. (Expires July 1, 2032.) (1) 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, and 82.14 RCW on each eligible investment project. (2) The department must keep a running total of all deferrals granted under […]
82.94.040 – Requirements for recipients—Meaningful construction.
RCW 82.94.040 Requirements for recipients—Meaningful construction. (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 […]
82.92.080 – Annual report by conditional recipient—Annual tax performance report—Report by city.
RCW 82.92.080 Annual report by conditional recipient—Annual tax performance report—Report by city. (1) Thirty days after the anniversary of the date of issuance of the certificate of occupancy and each year thereafter for 10 years, the conditional recipient must file with a designated authorized representative of the city an annual report indicating the following: (a) […]
82.92.090 – Application to department.
RCW 82.92.090 Application to department. (Expires July 1, 2032.) (1) A conditional recipient must submit an application to the department before initiation of the construction of the investment project. In the case of an investment project involving multiple qualified buildings, applications must be made for, and before the initiation of construction of, each qualified building. […]
82.92.100 – Tax deferral certificates.
RCW 82.92.100 Tax deferral certificates. (Expires July 1, 2032.) (1) After receiving the conditional certificate of program approval issued by the city and provided to the department by the applicant, 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, and […]
82.92.110 – Discontinued compliance with program requirements—Payment of taxes, interest, and penalties.
RCW 82.92.110 Discontinued compliance with program requirements—Payment of taxes, interest, and penalties. (1) If a conditional recipient voluntarily opts to discontinue compliance with the requirements of this chapter, the recipient must notify the city and department within 60 days of the change in use or intended discontinuance. (2) If, after the department has issued a […]
82.92.120 – Transfer of project ownership.
RCW 82.92.120 Transfer of project ownership. (1) Transfer of investment project ownership does not terminate the deferral. The deferral is transferred subject to the successor meeting the eligibility requirements of this chapter. (2) The transferor of an eligible project must notify the city and the department of such transfer. The city must certify to the […]