Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.75.030 Issuance of certificate.

§ 82.75.030. Issuance of certificate.

(1) The department shall 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 for each eligible investment project.

(2) No certificate may be issued for an investment project that has already received a deferral under chapter 82.60 or 82.63 RCW or this chapter.

(3) The department shall keep a running total of all deferrals granted under this chapter during each fiscal biennium.

(4) This section expires January 1, 2017.

[2006 c 178 § 4.]

Notes:
     Effective date -- Severability -- 2006 c 178: See notes following RCW 82.75.010.

Sections:  Previous  82.75.005  82.75.010  82.75.020  82.75.030  82.75.040  82.75.050  82.75.060  Next

Last modified: April 7, 2009