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82.75.020  <<  82.75.030 >>   82.75.040

RCW 82.75.030

Issuance of certificate. (Expires January 1, 2017.)

(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, and 82.14 RCW for each eligible investment project.

     (2) No certificate may be issued for an investment project that has already received a deferral under chapter 82.60 or 82.63 RCW or this chapter.

     (3) The department shall keep a running total of all deferrals granted under this chapter during each fiscal biennium.

     (4) This section expires January 1, 2017.

[2006 c 178 § 4.]


     Effective date -- Severability -- 2006 c 178: See notes following RCW 82.75.010.