Full text of Washington Revised Code of Washington § 82.60.049 — Additional eligible projects., with citation guidance and answers to common questions.
§ 82.60.049. Additional eligible projects.
(1) For the purposes of this section:
(a) "Eligible area" also means a designated community empowerment zone approved under RCW
43.31C.020.
(b) "Eligible investment project" also means an investment project in an eligible area as defined in this section.
(2) Until July 1, 2020, 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, on each eligible investment project that is located in an eligible area, if the applicant establishes that at the time the project is operationally complete:
(a) The applicant will hire at least one qualified employment position for each $750,000 of investment for which a deferral is requested; and
(b) The positions will be filled by persons who at the time of hire are residents of the community empowerment zone. As used in this subsection, "resident" means the person makes his or her home in the community empowerment zone or the county in which the zone is located. A mailing address alone is insufficient to establish that a person is a resident for the purposes of this section. The persons must be hired after the date the application is filed with the department.
(3) All other provisions and eligibility requirements of this chapter apply to applicants eligible under this section.
(4) The qualified employment position must be filled by the end of the calendar year following the year in which the project is certified as operationally complete. If a person does not meet the requirements for qualified employment positions by the end of the second calendar year following the year in which the project is certified as operationally complete, all deferred taxes are immediately due.
Notes
Effective date—2010 1st sp.s. c 16: See note following RCW
82.60.010.
Effective date—2004 c 25: See note following RCW
82.60.020.
Effective date—2000 c 106: See note following RCW
82.32.330.
Findings—Intent—Part headings and subheadings not law—Effective date—Severability—1999 c 164: See notes following RCW
43.160.010.
Frequently Asked Questions About Washington § 82.60.049
What does Revised Code of Washington § 82.60.049 cover?
Section 82.60.049 ("Additional eligible projects.") 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 § 82.60.049?
A common citation format is "Revised Code of Washington § 82.60.049" (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 § 82.60.049 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.
