Washington § 82.74.040 - Annual tax performance report.

Full text of Washington Revised Code of Washington § 82.74.040 — Annual tax performance report., with citation guidance and answers to common questions.

§ 82.74.040. Annual tax performance report.

(1) Each recipient of a deferral of taxes granted under this chapter must file a complete annual tax performance report with the department under RCW 82.32.534. If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.74.010(6), the lessee must file a complete annual tax performance report, and the applicant is not required to file the annual tax performance report.
(2) A recipient who must repay deferred taxes under RCW 82.74.050(2) because the department has found that an investment project is used for purposes other than fresh fruit and vegetable processing, dairy product manufacturing, seafood product manufacturing, cold storage warehousing, or research and development is no longer required to file annual tax performance reports under RCW 82.32.534 beginning on the date an investment project is used for nonqualifying purposes.
[ 2017 c 135 s 39; 2010 c 114 s 142; 2006 c 354 s 8; 2005 c 513 s 7.]

Notes

Effective date—2017 c 135: See note following RCW 82.32.534.
Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.
Effective dates—2006 c 354: See note following RCW 82.04.4268.
Effective dates—2005 c 513: See note following RCW 82.04.4266.

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Frequently Asked Questions About Washington § 82.74.040

What does Revised Code of Washington § 82.74.040 cover?

Section 82.74.040 ("Annual tax performance report.") 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 § 82.74.040?

A common citation format is "Revised Code of Washington § 82.74.040" (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 § 82.74.040 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.