Washington § 82.90.080 - Conditions for lessors.

Full text of Washington Revised Code of Washington § 82.90.080 — Conditions for lessors., with citation guidance and answers to common questions.

§ 82.90.080. Conditions for lessors.

A lessor or owner of an eligible investment project is not eligible for a deferral under this chapter unless:
(1) The underlying ownership of the qualified solar canopy vests exclusively in the same person; or
(2)(a) The lessor by written contract agrees to pass the economic benefit of the deferral to the lessee;
(b) The lessee that receives the economic benefit of the deferral agrees in writing with the department to complete the annual tax performance report required under RCW 82.32.534; and
(c) The economic benefit of the deferral passed to the lessee is no less than the amount of tax deferred by the lessor and is evidenced by written documentation of any type of payment, credit, or other financial arrangement between the lessor or owner of the eligible investment project and the lessee.
[ 2023 c 374 s 20; 2022 c 161 s 8.]

Notes

Tax preference performance statement—Automatic tax preference expiration—Exception—2022 c 161: See notes following RCW 82.90.040.

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Frequently Asked Questions About Washington § 82.90.080

What does Revised Code of Washington § 82.90.080 cover?

Section 82.90.080 ("Conditions for lessors.") 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 § 82.90.080?

A common citation format is "Revised Code of Washington § 82.90.080" (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 § 82.90.080 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

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