Washington § 82.92.100 - Tax deferral certificates. (Expires July 1, 2032.)

Full text of Washington Revised Code of Washington § 82.92.100 — Tax deferral certificates. (Expires July 1, 2032.), with citation guidance and answers to common questions.

§ 82.92.100. Tax deferral certificates. (Expires July 1, 2032.)

(1) After receiving the conditional certificate of program approval issued by the city and provided to the department by the applicant, 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.
(2) The department must keep a running total of all estimated sales and use tax deferrals provided under this chapter during each fiscal biennium.
(3) The deferral certificate is valid during active construction of a qualified investment project and expires on the day the city issues a certificate of occupancy for the investment project for which a deferral certificate was issued.
(4) This section expires July 1, 2032.
[ 2022 c 241 s 12.]

Notes

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

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

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Frequently Asked Questions About Washington § 82.92.100

What does Revised Code of Washington § 82.92.100 cover?

Section 82.92.100 ("Tax deferral certificates. (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 § 82.92.100?

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Is this the official text of Washington law?

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