RCW 82.60.040
Issuance of tax deferral certificate. (Expires July 1, 2010.)

(1) The department shall 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 that is located in an eligible area as defined in RCW 82.60.020.

     (2) The department shall keep a running total of all deferrals granted under this chapter during each fiscal biennium.

     (3) This section expires July 1, 2010.

[2004 c 25 § 4; 1999 c 164 § 302; 1997 c 156 § 5; 1995 1st sp.s. c 3 § 6; 1994 sp.s. c 1 § 3; 1986 c 116 § 13; 1985 c 232 § 4.]

NOTES:

     Effective date -- 2004 c 25: See note following RCW 82.04.4483.

     Findings -- Intent -- Part headings and subheadings not law -- Effective date -- Severability -- 1999 c 164: See notes following RCW 43.160.010.

     Savings -- 1999 c 164 §§ 301-303, 305, 306, and 601-603: See note following RCW 82.60.020.

     Expiration date -- 1997 c 156 § 5: "Section 5 of this act expires July 1, 2004." [1997 c 156 § 12.]

     Findings -- Effective date -- 1995 1st sp.s. c 3: See notes following RCW 82.08.02565.

     Expiration of RCW 82.60.030 and 82.60.040: See RCW 82.60.050.

     Severability -- 1986 c 116: See RCW 82.62.900.