Revised Code of Washington - RCW Title 82 Excise Taxes - Chapter 82.82 Community Empowerment Zones -- Tax Deferral Program

• 82.82.010 Definitions
  The definitions in this section apply throughout this chapter unless the context clearly requires otherwise. (1) "Applicant" means a person applying for a tax deferral ...
• 82.82.020 Application for deferral -- Annual survey
  (1) Application for deferral of taxes under this chapter can be made at any time prior to completion of construction of a qualified building or ...
• 82.82.030 Deferral certificate
  (1) The department must issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08, 82.12, ...
• 82.82.040 Repayment of deferred taxes
  (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 ...
• 82.82.050 Qualified employment positions -- Requirements
  The qualified employment positions must be filled by the end of the calendar year following the year in which the project is certified as operationally ...

Last modified: April 7, 2009