Washington Statutes
§ 82.85.050 — Deferral certificate—Issued by the department.
Washington § 82.85.050
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.85JOB CREATION AND ECONOMIC DEVELOPMENT INVESTMENT INCENTIVES—PILOT PROGRAM
This text of Washington § 82.85.050 (Deferral certificate—Issued by the department.) 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 § 82.85.050 (2026).
Text
(1)Except as otherwise provided in subsection (2) of this section, 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, 82.14, and 81.104 RCW on each eligible investment project.
(2)No certificate may be issued for an investment project that has already received a deferral under this part [chapter] or chapter 82.60 RCW.
(3)The department must keep a running total of all deferrals granted under this chapter during each fiscal biennium.
Reviser's note: For information on the expiration of tax preferences, see RCW 82.32.805 .
Effective dates — 2015 3rd sp.s. c 6: See note following RCW 82.04.4266 .
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Related
§ 82.32.805
Washington § 82.32.805
§ 82.04.4266
Washington § 82.04.4266
Legislative History
[2015 3rd sp.s. c 6 s 405.]
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 § 82.85.050, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.85.050.