Washington § 82.82.030 - Deferral certificate.

Full text of Washington Revised Code of Washington § 82.82.030 — Deferral certificate., with citation guidance and answers to common questions.

§ 82.82.030. Deferral certificate.

(1) The department 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 each eligible investment project meeting the requirements of this chapter.
(2) No certificate may be issued for an investment project that has already received a deferral under chapter 82.60 or 82.63 RCW or this chapter, except that an investment project for qualified research and development that has already received a deferral may also receive an additional deferral certificate for adapting the investment project for use in pilot scale manufacturing.
(3) The department must keep a running total of all deferrals granted under this chapter during each fiscal biennium.
(4) The number of eligible investment projects for which the benefits of this chapter will be allowed is limited to two per biennium. The department must approve deferral certificates for completed applications on a first-in-time basis. During any biennium, only one deferral certificate may be issued per community empowerment zone.
[ 2008 c 15 s 3.]

Notes

Effective date—2008 c 15: See note following RCW 82.82.010.

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Frequently Asked Questions About Washington § 82.82.030

What does Revised Code of Washington § 82.82.030 cover?

Section 82.82.030 ("Deferral certificate.") 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.

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A common citation format is "Revised Code of Washington § 82.82.030" (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?

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