RCW 82.70.025
Application for tax credit. (Expires July 1,
2013.)
(1) Application for tax credits under this chapter must
be received by the department between the first day of January
and the 31st day of January, following the calendar year in which
the applicant made payments to or on behalf of employees for ride
sharing in vehicles carrying two or more persons, for using
public transportation, for using car sharing, or for using
nonmotorized commuting. The application shall be made to the
department in a form and manner prescribed by the department.
The application shall contain information regarding the number of
employees for which incentives are paid during the calendar year,
the amounts paid to or on behalf of employees for ride sharing in
vehicles carrying two or more persons, for using public
transportation, for using car sharing, or for using nonmotorized
commuting, the amount of credit deferred under RCW 82.70.040(2)(b)(i) to be used, and other information required by
the department. For applications due by January 31, 2006, the
application shall not include amounts paid from January 1, 2005,
through June 30, 2005, to or on behalf of employees for ride
sharing in vehicles carrying two or more persons, for using
public transportation, for using car sharing, or for using
nonmotorized commuting.
(2) The department shall rule on the application within
sixty days of the deadline provided in subsection (1) of this
section.
(3) The department shall disapprove any application not
received by the deadline provided in subsection (1) of this
section regardless of the reason that the application was
received after the deadline.
(4) After an application is approved and tax credit granted,
no increase in the credit shall be allowed.
[2005 c 297 § 2.]
NOTES:
Effective date -- 2005 c 297: "This act is necessary for the immediate preservation of the public peace, health, or safety, or support of the state government and its existing public institutions, and takes effect July 1, 2005." [2005 c 297 § 6.]