Washington Statutes
§ 82.60.065 — Tax deferral on construction labor and investment projects—Repayment forgiven.
Washington § 82.60.065
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.60TAX DEFERRALS FOR INVESTMENT PROJECTS IN RURAL COUNTIES
This text of Washington § 82.60.065 (Tax deferral on construction labor and investment projects—Repayment forgiven.) is published on Counsel Stack Legal Research, covering Washington primary law. Counsel Stack provides free access to over 12 million legal documents including statutes, case law, regulations, and constitutions.
Bluebook
Wash. Rev. Code § 82.60.065 (2026).
Text
Except as provided in RCW 82.60.070 :
(1)Taxes deferred under this chapter on the sale or use of labor that is directly used in the construction of an investment project for which a deferral has been granted under this chapter after June 11, 1986, and prior to July 1, 1994, need not be repaid.
(2)Taxes deferred under this chapter on an investment project for which a deferral has been granted under this chapter after June 30, 1994, need not be repaid.
(3)Taxes deferred under this chapter need not be repaid on machinery and equipment for lumber and wood products industries, and sales of or charges made for labor and services, of the type which qualifies for exemption under RCW 82.08.02565 or 82.12.02565 to the extent the taxes have not been repaid before July 1, 1995.
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Related
§ 82.60.070
Washington § 82.60.070
§ 82.08.02565
Washington § 82.08.02565
Legislative History
[1995 1st sp.s. c 3 s 8;1994 sp.s. c 1 s 6;1986 c 116 s 14.]
Nearby Sections
15
§ 82.01.050
Department established—Director of revenue.§ 82.02.010
Definitions.§ 82.02.030
Additional tax rates.§ 82.02.050
Impact fees—Intent—Limitations.§ 82.02.080
Impact fees—Refunds.Cite This Page — Counsel Stack
Bluebook (online)
Washington § 82.60.065, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.60.065.