(1) All leasehold interests in port district facilities exempt from tax under RCW 82.08.980 or 82.12.980 and used by a manufacturer engaged in the manufacturing of superefficient airplanes, as defined in RCW 82.32.550, are exempt from tax under this chapter. A person taking the credit under RCW 82.04.4463 is not eligible for the exemption under this section.

     (2) In addition to all other requirements under this title, a person taking the exemption under this section must report as required under RCW 82.32.545.

     (3) This section expires July 1, 2024.

[2003 2nd sp.s. c 1 § 13.]

NOTES:

     Contingent effective date -- 2003 2nd sp.s. c 1: See RCW 82.32.550.

     Finding -- 2003 2nd sp.s. c 1: See note following RCW 82.04.4461.