Washington Statutes
§ 82.82.030 — Deferral certificate.
Washington § 82.82.030
This text of Washington § 82.82.030 (Deferral certificate.) 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 § 82.82.030 (2026).
Text
(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
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Related
§ 82.82.010
Washington § 82.82.010
Legislative History
[2008 c 15 s 3.]
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 § 82.82.030, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.82.030.