Washington § 82.74.020 - Application for tax deferral.

Full text of Washington Revised Code of Washington § 82.74.020 — Application for tax deferral., with citation guidance and answers to common questions.

§ 82.74.020. Application for tax deferral.

(1) Application for deferral of taxes under this chapter must be made before initiation of the construction of the investment project or acquisition of equipment or machinery. The application shall be made to the department in a form and manner prescribed by the department. The application shall contain information regarding the location of the investment project, the applicant's average employment in the state for the prior year, estimated or actual new employment related to the project, estimated or actual wages of employees related to the project, estimated or actual costs, time schedules for completion and operation, and other information required by the department.
(2) The department shall rule on the application within sixty days. The department shall keep a running total of all deferrals granted under this chapter during each fiscal biennium.
(3) No application may be made under this chapter for a project for which a refund is requested under RCW 82.08.820 or 82.12.820.
[ 2005 c 513 s 5.]

Notes

Effective dates—2005 c 513: See note following RCW 82.04.4266.

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Frequently Asked Questions About Washington § 82.74.020

What does Revised Code of Washington § 82.74.020 cover?

Section 82.74.020 ("Application for tax deferral.") 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 § 82.74.020?

A common citation format is "Revised Code of Washington § 82.74.020" (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 § 82.74.020 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.