Full text of Washington Revised Code of Washington § 47.46.060 — Deferral of taxes — Application — Repayment., with citation guidance and answers to common questions.
§ 47.46.060. Deferral of taxes — Application — Repayment.
(1) Any person, including the department of transportation and any private entity or entities, may apply for deferral of taxes on the site preparation for, the construction of, the acquisition of any related machinery and equipment that becomes a part of, and the rental of equipment for use in the state route number 16 corridor improvements project under this chapter. Application must be made to the department of revenue in a form and manner prescribed by the department of revenue. The application must contain information regarding estimated or actual costs, time schedules for completion and operation, and other information required by the department of revenue. The department of revenue must approve the application within 60 days if it meets the requirements of this section.
(2) The department of revenue 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 the project.
(3) The department of transportation or a private entity granted a tax deferral under this section must complete paying the deferred taxes by June 30, 2026. It is the intent of the legislature that any nontoll accounts used to pay the deferred sales and use taxes will be reimbursed by toll revenues no later than December 31, 2032, which reflects prior legislative intent regarding the use of toll revenues for this purpose.
(4) The department of revenue may authorize an accelerated repayment schedule upon request of the department of transportation or a private entity granted a deferral under this section.
(5) Interest may not be charged on any taxes deferred under this section for the period of deferral, although all other penalties and interest applicable to delinquent excise taxes may be assessed and imposed for delinquent payments under this section. The debt for deferred taxes is not extinguished by insolvency or other failure of the private entity. Transfer of ownership does not terminate the deferral.
(6) Applications and any other information received by the department of revenue under this section are not confidential and are subject to disclosure. Chapter
82.32 RCW applies to the administration of this section.
Notes
Effective date—2015 3rd sp.s. c 44: See note following RCW
46.68.395.
Finding—Intent—2002 c 114: See RCW
47.46.011.
Captions not law—2002 c 114: See note following RCW
47.46.011.
Finding—1998 c 179: See note following RCW
35.21.718.
Source: official Washington text · Last verified 2026-08-27
Frequently Asked Questions About Washington § 47.46.060
What does Revised Code of Washington § 47.46.060 cover?
Section 47.46.060 ("Deferral of taxes — Application — Repayment.") is part of the Revised Code of Washington, the codified statutory law of Washington. It sets out the legal rule or procedure described in the text above. Statutes are amended regularly, so always verify against the official source.
How do I cite Washington § 47.46.060?
A common citation format is "Revised Code of Washington § 47.46.060" (Washington). Legal writing may require the code abbreviation, section number, and year or edition. Match the style required by your court, professor, or publisher.
Is this the official text of Washington law?
No. This page is for research and education and may not include the most recent amendments. For official current law, check the Washington official source linked on this page or consult a licensed Washington attorney.
How does Washington § 47.46.060 apply to my situation?
Statutes are interpreted in context, and application depends on your specific facts. Only a licensed attorney in Washington can advise on how this section applies to you. Contact your state or local bar association for a referral.
Sources & Verification
Not legal advice. Verify against the official source and consult a licensed attorney in Washington.
