Washington § 82.60.065 - Tax deferral on construction labor and investment projects — Repayment forgiven.

Full text of Washington Revised Code of Washington § 82.60.065 — Tax deferral on construction labor and investment projects — Repayment forgiven., with citation guidance and answers to common questions.

§ 82.60.065. Tax deferral on construction labor and investment projects — Repayment forgiven.

Except as provided in RCW 82.60.070:
(1) Taxes deferred under this chapter on the sale or use of labor that is directly used in the construction of an investment project for which a deferral has been granted under this chapter after June 11, 1986, and prior to July 1, 1994, need not be repaid.
(2) Taxes deferred under this chapter on an investment project for which a deferral has been granted under this chapter after June 30, 1994, need not be repaid.
(3) Taxes deferred under this chapter need not be repaid on machinery and equipment for lumber and wood products industries, and sales of or charges made for labor and services, of the type which qualifies for exemption under RCW 82.08.02565 or 82.12.02565 to the extent the taxes have not been repaid before July 1, 1995.
[ 1995 1st sp.s. c 3 s 8; 1994 sp.s. c 1 s 6; 1986 c 116 s 14.]

Notes

Findings—Effective date—1995 1st sp.s. c 3: See notes following RCW 82.08.02565.

Source: official Washington text · Last verified 2026-08-27

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Frequently Asked Questions About Washington § 82.60.065

What does Revised Code of Washington § 82.60.065 cover?

Section 82.60.065 ("Tax deferral on construction labor and investment projects — Repayment forgiven.") 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 § 82.60.065?

A common citation format is "Revised Code of Washington § 82.60.065" (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.

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