Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.63 Tax Deferrals For High Technology Businesses

• 82.63.005 Findings -- Intent to create a contract
  The legislature finds that high-wage, high-skilled jobs are vital to the economic health of the state's citizens, and that targeted tax incentives will encourage the ...
• 82.63.010 Definitions
  Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter. (1) "Advanced computing" means technologies used in the designing and ...
• 82.63.020 Application -- Annual survey--Reports
  (1) Application for deferral of taxes under this chapter must be made before initiation of construction of, or acquisition of equipment or machinery for the ...
• 82.63.030 Sales and use tax deferral certificate -- Eligible investment projects and pilot scale manufacturing
  (1) Except as provided in subsection (2) of this section, the department shall issue a sales and use tax deferral certificate for state and local ...
• 82.63.045 Repayment not required -- Repayment schedule for unqualified investment project -- Exceptions
  (1) Except as provided in subsection (2) of this section, taxes deferred under this chapter need not be repaid. (2)(a) If, on the basis of ...
• 82.63.060 Administration
  Chapter 82.32 RCW applies to the administration of this chapter.[1994 sp.s. c 5 § 8.] ...
• 82.63.070 Public disclosure
  Applications received by the department under this chapter are not confidential and are subject to disclosure.[2004 c 2 § 7; 1994 sp.s. c 5 § ...
• 82.63.900 Effective date -- 1994 sp.s. c 5
  This act shall take effect January 1, 1995.[1994 sp.s. c 5 § 12.] ...

Last modified: April 7, 2009