Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.74 Tax Deferrals For Fruit And Vegetable Businesses

• 82.74.010 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 ...
• 82.74.020 Application for tax deferral
  (1) Application for deferral of taxes under this chapter must be made before initiation of the construction of the investment project or acquisition of equipment ...
• 82.74.030 Issuance of certificate
  (1) The department shall issue a sales and use tax deferral certificate for state and local sales and use taxes imposed or authorized under chapters ...
• 82.74.040 Annual survey
  (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 ...
• 82.74.050 Repayment of deferred taxes
  (1) Except as provided in subsection (2) of this section, taxes deferred under this chapter need not be repaid. (2) If, on the basis of ...
• 82.74.060 Application of chapter 82.32 RCW
  Chapter 82.32 RCW applies to the administration of this chapter.[2005 c 513 § 9.]Notes:      Effective dates -- 2005 c 513: See note following RCW 82.04.4266. ...
• 82.74.070 Confidentiality of applications
  Applications received by the department under this chapter are not confidential and are subject to disclosure.[2005 c 513 § 10.]Notes:      Effective dates -- 2005 c ...

Last modified: April 7, 2009