82.60.030  <<  82.60.040 >>   82.60.049

RCW 82.60.040

Issuance of tax deferral certificate. (Expires July 1, 2020.)

(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, and 82.14 RCW on each eligible investment project.
(2) The department must keep a running total of all deferrals granted under this chapter during each fiscal biennium.
(3) This section expires July 1, 2020.
NOTES:
Effective date2010 1st sp.s. c 16: See note following RCW 82.60.010.
Effective date2004 c 25: See note following RCW 82.04.4483.
FindingsIntentPart headings and subheadings not lawEffective dateSeverability1999 c 164: See notes following RCW 43.160.010.
Savings1999 c 164 §§ 301-303, 305, 306, and 601-603: See note following RCW 82.60.020.
Expiration date1997 c 156 § 5: "Section 5 of this act expires July 1, 2004." [ 1997 c 156 § 12.]
FindingsEffective date1995 1st sp.s. c 3: See notes following RCW 82.08.02565.
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