Washington § 82.92.090 - Application to department. (Expires July 1, 2032.)

Full text of Washington Revised Code of Washington § 82.92.090 — Application to department. (Expires July 1, 2032.), with citation guidance and answers to common questions.

§ 82.92.090. Application to department. (Expires July 1, 2032.)

(1) A conditional recipient must submit an application to the department before initiation of the construction of the investment project. In the case of an investment project involving multiple qualified buildings, applications must be made for, and before the initiation of construction of, each qualified building. The application must be made to the department in a form and manner prescribed by the department. The application must include a copy of the conditional certificate of program approval issued by the city, estimated construction costs, time schedules for completion and operation, and any other information required by the department. The department must rule on the application within 60 days.
(2) The department must provide information to the conditional recipient regarding documentation that must be retained by the conditional recipient in order to substantiate the amount of sales and use tax actually deferred under this chapter.
(3) The department may not accept applications for the deferral under this chapter after June 30, 2032.
(4) The application must include a waiver by the conditional recipient of the four-year limitation under RCW 82.32.100.
(5) This section expires July 1, 2032.
[ 2022 c 241 s 11.]

Notes

Tax preference performance statement—2022 c 241: See note following RCW 82.92.030.

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

Related Washington Legal Topics

Frequently Asked Questions About Washington § 82.92.090

What does Revised Code of Washington § 82.92.090 cover?

Section 82.92.090 ("Application to department. (Expires July 1, 2032.)") 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 § 82.92.090?

A common citation format is "Revised Code of Washington § 82.92.090" (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 § 82.92.090 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.