Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.75 Tax Deferrals For Biotechnology And Medical Device Manufacturing Businesses

• 82.75.005 Findings -- Intent
  The legislature finds that the state's economy is increasingly dependent on the expansion of knowledge-based sectors, including the life sciences. The legislature also finds that ...
• 82.75.010 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 deferral ...
• 82.75.020 Application for tax deferral
  Application for deferral of taxes under this chapter must be made and approved before initiation of the construction of the investment project or acquisition of ...
• 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, ...
• 82.75.040 Repayment of deferred taxes
  (1) Except as provided in subsection (2) of this section and RCW 82.32.645, taxes deferred under this chapter need not be repaid. (2)(a) If, on ...
• 82.75.050 Application of chapter 82.32 RCW
  Chapter 82.32 RCW applies to the administration of this chapter.[2006 c 178 § 6.]Notes:      Effective date -- Severability -- 2006 c 178: See notes following ...
• 82.75.060 Confidentiality of applications
  Applications received by the department under this chapter are not confidential and are subject to disclosure.[2006 c 178 § 7.]Notes:      Effective date -- Severability -- ...