A person is not eligible to receive a credit under this section if the person is receiving credit for the same position under chapter 82.62 RCW or RCW 82.04.44525. No refunds may be granted for credits under this section. The eligibility period is from July 1st of each year to June 30th of the next year. A person taking tax credits under this section shall make an annual report to the department. The report must be filed by January 30th of each year for which credit was claimed during the previous year.
Manufacturing includes the activities of both manufacturers and processors for hire.
This excludes administrative, professional, service, executive, and other similar positions. If an employee is either voluntarily or involuntarily separated from employment, the employment position is considered filled on a full-time basis if the employer is either training or actively recruiting a replacement employee. 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, 1999.