Revised Code of Washington - RCW Title 82 Excise Taxes - Section 82.62.020 Application for tax credits -- Contents

§ 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 business project, the applicant's average employment, if any, at the facility for the four consecutive full calendar quarters immediately preceding the earlier of the calendar quarter during which the application required by this section is submitted to the department or the first qualified employment position is filled, estimated or actual new employment related to the project, estimated or actual wages of employees related to the project, estimated or actual costs, time schedules for completion and operation, and other information required by the department. The department shall prescribe a method for calculating a seasonal employer's average employment levels. The department shall rule on the application within sixty days.

[2007 c 485 § 2; 1986 c 116 § 16.]

Notes:
     Application -- 2007 c 485: "This act applies prospectively only, except that section 4 of this act applies both prospectively and retroactively." [2007 c 485 § 6.]

     Effective date -- 2007 c 485: "This act takes effect January 1, 2008." [2007 c 485 § 8.]

     Application -- 2007 c 485: See note following RCW 82.62.010.

Sections:  Previous  82.62.010  82.62.020  82.62.030  82.62.045  82.62.050  82.62.060  82.62.070  82.62.080  82.62.900  82.62.901  Next

Last modified: April 7, 2009