Home/Washington/Statutes/Title 82: EXCISE TAXES/Ch. 82.92: TAX DEFERRALS FOR UNDERDEVELOPED URBAN LAND REDEVELOPMENT/§ 82.92.100
Washington Statutes

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

Washington § 82.92.100
JurisdictionWashington
Title 82EXCISE TAXES
Ch. 82.92TAX DEFERRALS FOR UNDERDEVELOPED URBAN LAND REDEVELOPMENT

This text of Washington § 82.92.100 (Tax deferral certificates.(Expires July 1, 2032.)) 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 § 82.92.100 (2026).

Text

(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. Tax preference performance statement — 2022 c

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Related

§ 82.92.030
Washington § 82.92.030

Legislative History

[2022 c 241 s 12.]

Nearby Sections

15
§ 82.01.050
Department established—Director of revenue.
§ 82.01.060
Director—Powers and duties—Rule-making authority.
§ 82.01.070
Director—General supervision—Appointment of assistant director, personnel—Personal service contracts for out-of-state auditing services.
§ 82.01.080
Director—Delegation of powers and duties—Responsibility.
§ 82.01.090
Director—Exercise of powers, duties and functions formerly vested in tax commission.
§ 82.01.100
Assistance to other state agencies in administration and collection of taxes.
§ 82.01.115
Listing of reduction in revenues from tax exemptions to be submitted to legislature by department of revenue—Periodic review and submission of recommendations to legislature by governor.
§ 82.02.010
Definitions.
§ 82.02.020
State preempts certain tax fields—Fees prohibited for the development of land or buildings—Voluntary payments by developers authorized—Limitations—Exceptions.(Effective until January 1, 2028.)
§ 82.02.030
Additional tax rates.
§ 82.02.040
Authority of operating agencies to levy taxes.
§ 82.02.050
Impact fees—Intent—Limitations.
§ 82.02.060
Impact fees—Local ordinances—Required provisions—Exemptions.
§ 82.02.070
Impact fees—Retained in special accounts—Limitations on use—Administrative appeals.
§ 82.02.080
Impact fees—Refunds.
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Bluebook (online)
Washington § 82.92.100, Counsel Stack Legal Research, https://law.counselstack.com/statute/wa/82.92.100.