Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.60 Tax Deferrals For Investment Projects In Rural Counties

82.60.010 Legislative findings and declaration
The legislature finds that there are several areas in the state that are characterized by very high levels of unemployment and poverty. The legislative [legislature] ...

82.60.020 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 ...

82.60.030 Application for deferral -- Contents
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 ...

82.60.040 Issuance of tax deferral 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, ...

82.60.049 Additional eligible projects
(1) For the purposes of this section: (a) "Eligible area" also means a designated community empowerment zone approved under RCW 43.31C.020 or a county containing ...

82.60.050 Expiration of RCW 82.60.030 and 82.60.040
RCW 82.60.030 and 82.60.040 shall expire July 1, 2010.[2004 c 25 § 6; 1994 sp.s. c 1 § 7; 1993 sp.s. c 25 § 404; ...

82.60.060 Repayment schedule
(1) The recipient shall begin paying the deferred taxes in the third year after the date certified by the department as the date on which ...

82.60.065 Tax deferral on construction labor and investment projects -- Repayment forgiven
Except as provided in RCW 82.60.070: (1) Taxes deferred under this chapter on the sale or use of labor that is directly used in the ...

82.60.070 Annual survey by recipients -- Assessment of taxes, interest
(1)(a) The legislature finds that accountability and effectiveness are important aspects of setting tax policy. In order to make policy choices regarding the best use ...

82.60.080 Employment and wage determinations
The employment security department shall make, and certify to the department of revenue, all determinations of employment and wages as requested by the department under ...

82.60.090 Applicability of general administrative provisions
Chapter 82.32 RCW applies to the administration of this chapter.[1985 c 232 § 8.] ...

82.60.100 Applications, reports, and information subject to disclosure
Applications, reports, and any other information received by the department under this chapter shall not be confidential and shall be subject to disclosure.[1987 c 49 ...

82.60.110 Competing projects -- Impact study
If the department determines that an investment project for which an exemption is granted under this chapter competes with an investment project for which a ...

82.60.900 Effective date, applicability -- 1985 c 232
This act is necessary for the immediate preservation of the public peace, health, and safety, the support of the state government and its existing public ...

82.60.901 Effective date -- 1994 sp.s. c 1
This act shall take effect July 1, 1994.[1994 sp.s. c 1 § 10.] ...