reglab/statecodes huggingface dataset:
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.63 - Tax Deferrals for High-Technology Businesses. › 82.63.045 - Repayment not required—Repayment schedule for unqualified investment project—Exceptions.

RCW 82.63.045
Repayment not required—Repayment schedule for unqualified investment project—Exceptions.
(1) Except as provided in subsection (2) of this section and RCW 82.32.534, taxes deferred under this chapter need not be repaid.
(2)(a) If, on the basis of the tax performance report under RCW 82.32.534 or other information, the department finds that an investment project is used for purposes other than qualified research and development or pilot scale manufacturing at any time during the calendar year in which the investment project is certified by the department as having been operationally completed, or at any time during any of the seven succeeding calendar years, a portion of deferred taxes is immediately due according to the following schedule:
Year in which use occurs
% of deferred taxes due
1
100%
2
87.5%
3
75%
4
62.5%
5
50%
6
37.5%
7
25%
8
12.5%
(b) If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.63.010(7), the lessee is responsible for payment to the extent the lessee has received the economic benefit.
(3)(a) Notwithstanding subsection (2) of this section, in the case of an investment project consisting of multiple qualified buildings, the lessee is solely liable for payment of any deferred tax determined by the department to be due and payable under this section beginning on the date the department certifies that the project is operationally complete.
(b) This subsection does not relieve the lessors of its obligation to the lessee under RCW 82.63.010(7) to pass the economic benefit of the deferral to the lessee.
(4) The department must assess interest at the rate provided for delinquent taxes, but not penalties, retroactively to the date of deferral. The debt for deferred taxes will not be extinguished by insolvency or other failure of the recipient. Transfer of ownership does not terminate the deferral. The deferral is transferred, subject to the successor meeting the eligibility requirements of this chapter, for the remaining periods of the deferral.
(5) Notwithstanding subsection (2) of this section or RCW 82.32.534, deferred taxes on the following need not be repaid:
(a) Machinery and equipment, and sales of or charges made for labor and services, which at the time of purchase would have qualified for exemption under RCW 82.08.02565; and
(b) Machinery and equipment which at the time of first use would have qualified for exemption under RCW 82.12.02565.
[ 2017 c 135 § 38; 2010 c 114 § 141; 2009 c 268 § 5; 2004 c 2 § 6; 2000 c 106 § 10; 1995 1st sp.s. c 3 § 13.]
NOTES:
Effective date—2017 c 135: See note following RCW 82.32.534.
Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.
Policy—Application—2009 c 268: See notes following RCW 82.63.090.
Effective date—2000 c 106: See note following RCW 82.32.330.
Findings—Effective date—1995 1st sp.s. c 3: See notes following RCW 82.08.02565.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.63 - Tax Deferrals for High-Technology Businesses. › 82.63.065 - Administration—Department may adopt rules.

RCW 82.63.065
Administration—Department may adopt rules.
The department may adopt rules as may be necessary to administer this chapter.
[ 2009 c 268 § 6.]
NOTES:
Policy—Application—2009 c 268: See notes following RCW 82.63.090.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.63 - Tax Deferrals for High-Technology Businesses. › 82.63.070 - Public disclosure.

RCW 82.63.070
Public disclosure.
Applications approved by the department under this chapter are not confidential and are subject to disclosure.
[ 2010 c 106 § 108; 2004 c 2 § 7; 1994 sp.s. c 5 § 9.]
NOTES:
Effective date—2010 c 106: See note following RCW 35.102.145.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.63 - Tax Deferrals for High-Technology Businesses. › 82.63.900 - Effective date—1994 sp.s. c 5.

RCW 82.63.900
Effective date—1994 sp.s. c 5.
This act shall take effect January 1, 1995.
[ 1994 sp.s. c 5 § 12.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.64 - Syrup Tax. › 82.64.010 - Definitions.

RCW 82.64.010
Definitions.
Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.
(1) "Carbonated beverage" has its ordinary meaning and includes any nonalcoholic liquid intended for human consumption which contains carbon dioxide, whether carbonation is obtained by natural or artificial means.
(2) "Previously taxed syrup" means syrup in respect to which a tax has been paid under this chapter.
(3) "Syrup" means a concentrated liquid which is added to carbonated water to produce a carbonated beverage.
(4) Except for terms defined in this section, the definitions in chapters 82.04, 82.08, and 82.12 RCW apply to this chapter.
[ 1994 sp.s. c 7 § 905 (Referendum Bill No. 43, approved November 8, 1994); 1991 c 80 § 1; 1989 c 271 § 505.]
NOTES:
Construction—1994 sp.s. c 7 §§ 905-908: "Sections 905 through 908, chapter 7, Laws of 1994 sp. sess. shall not be construed as affecting any existing right acquired or liability or obligation incurred, nor as affecting any proceeding instituted under those sections, before July 1, 1995." [ 1994 sp.s. c 7 § 912 (Referendum Bill No. 43, approved November 8, 1994).]
Contingent partial referendum—1994 sp.s. c 7 §§ 901-909: See note following RCW 66.24.210.
Finding—Intent—Severability—Effective dates—Contingent expiration date—1994 sp.s. c 7: See notes following RCW 43.70.540.
Policy—1991 c 80: "The taxes imposed in this act are intended to raise revenue for the enforcement of the drug laws of the state. It is the policy of the state to actively combat the problem of drug abuse by aggressive enforcement of the state's drug laws and by extensive promotion of public education programs designed to increase public and consumer awareness of the state's drug problem and its enforcement measures." [ 1991 c 80 § 6.]
Savings—1991 c 80: "The amendatory sections of this act shall not be construed as affecting any existing right acquired or liability or obligation incurred under those sections as they existed before this act or under any rule or order adopted under those sections, nor as affecting any proceeding instituted under those sections." [ 1991 c 80 § 8.]
Effective date—1991 c 80: "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 shall take effect June 1, 1991." [ 1991 c 80 § 9.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.64 - Syrup Tax. › 82.64.020 - Tax imposed—Wholesale, retail—Revenue deposited in the general fund.

RCW 82.64.020
Tax imposed—Wholesale, retail—Revenue deposited in the general fund.
(1) A tax is imposed on each sale at wholesale of syrup in this state. The rate of the tax shall be equal to one dollar per gallon. Fractional amounts shall be taxed proportionally.
(2) A tax is imposed on each sale at retail of syrup in this state. The rate of the tax shall be equal to the rate imposed under subsection (1) of this section.
(3) Moneys collected under this chapter shall be deposited in the state general fund.
(4) Chapter 82.32 RCW applies to the taxes imposed in this chapter. The tax due dates, reporting periods, and return requirements applicable to chapter 82.04 RCW apply equally to the taxes imposed in this chapter.
[ 2009 c 479 § 72; 1994 sp.s. c 7 § 906 (Referendum Bill No. 43, approved November 8, 1994); 1991 c 80 § 2; 1989 c 271 § 506.]
NOTES:
Effective date—2009 c 479: See note following RCW 2.56.030.
Contingent partial referendum—1994 sp.s. c 7 §§ 901-909: See note following RCW 66.24.210.
Finding—Intent—Severability—Effective dates—Contingent expiration date—1994 sp.s. c 7: See notes following RCW 43.70.540.
Construction—1994 sp.s. c 7 §§ 905-908: See note following RCW 82.64.010.
Policy—Savings—Effective date—1991 c 80: See notes following RCW 82.64.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.64 - Syrup Tax. › 82.64.025 - Tax preferences—Expiration dates.

RCW 82.64.025
Tax preferences—Expiration dates.
See RCW 82.32.805 for the expiration date of new tax preferences for the tax imposed under this chapter.
[ 2013 2nd sp.s. c 13 § 1720.]
NOTES:
Effective date—2013 2nd sp.s. c 13: See note following RCW 82.04.43393.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.64 - Syrup Tax. › 82.64.030 - Exemptions.

RCW 82.64.030
Exemptions.
The following are exempt from the taxes imposed in this chapter:
(1) Any successive sale of a previously taxed syrup.
(2) Any syrup that is transferred to a point outside the state for use outside the state. The department shall provide by rule appropriate procedures and exemption certificates for the administration of this exemption.
(3) Any sale at wholesale of a trademarked syrup by any person to a person commonly known as a bottler who is appointed by the owner of the trademark to manufacture, distribute, and sell such trademarked syrup within a specified geographic territory.
(4) Any sale of syrup in respect to which a tax on the privilege of possession was paid under this chapter before June 1, 1991.
[ 1994 sp.s. c 7 § 907 (Referendum Bill No. 43, approved November 8, 1994); 1991 c 80 § 3; 1989 c 271 § 507.]
NOTES:
Contingent partial referendum—1994 sp.s. c 7 §§ 901-909: See note following RCW 66.24.210.
Finding—Intent—Severability—Effective dates—Contingent expiration date—1994 sp.s. c 7: See notes following RCW 43.70.540.
Construction—1994 sp.s. c 7 §§ 905-908: See note following RCW 82.64.010.
Policy—Savings—Effective date—1991 c 80: See notes following RCW 82.64.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.64 - Syrup Tax. › 82.64.040 - Credit against tax.

RCW 82.64.040
Credit against tax.
(1) Credit shall be allowed, in accordance with rules of the department, against the taxes imposed in this chapter for any syrup tax paid to another state with respect to the same syrup. The amount of the credit shall not exceed the tax liability arising under this chapter with respect to that syrup.
(2) For the purpose of this section:
(a) "Syrup tax" means a tax:
(i) That is imposed on the sale at wholesale of syrup and that is not generally imposed on other activities or privileges; and
(ii) That is measured by the volume of the syrup.
(b) "State" means (i) a state of the United States other than Washington, or any political subdivision of such other state, (ii) the District of Columbia, and (iii) any foreign country or political subdivision thereof.
[ 1994 sp.s. c 7 § 908 (Referendum Bill No. 43, approved November 8, 1994); 1991 c 80 § 7; 1989 c 271 § 508.]
NOTES:
Contingent partial referendum—1994 sp.s. c 7 §§ 901-909: See note following RCW 66.24.210.
Finding—Intent—Severability—Effective dates—Contingent expiration date—1994 sp.s. c 7: See notes following RCW 43.70.540.
Construction—1994 sp.s. c 7 §§ 905-908: See note following RCW 82.64.010.
Policy—Savings—Effective date—1991 c 80: See notes following RCW 82.64.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.64 - Syrup Tax. › 82.64.050 - Wholesaler to collect tax from buyer.

RCW 82.64.050
Wholesaler to collect tax from buyer.
(1) The tax imposed in RCW 82.64.020(1) shall be paid by the buyer to the wholesaler and each wholesaler shall collect from the buyer the full amount of the tax payable in respect to each taxable sale, unless the wholesaler is prohibited from collecting the tax from the buyer under the Constitution of this state or the Constitution or laws of the United States. Regardless of the obligation to collect the tax from the buyer, the wholesaler is liable to the state for the amount of the tax. The tax imposed in RCW 82.64.020(2) shall be paid by the retailer. The buyer is not obligated to pay or report to the department the taxes imposed in RCW 82.64.020.
(2) The tax required to be collected by the wholesaler shall be stated separately from the selling price in any sales invoice or other instrument of sale.
(3) Any wholesaler who fails or refuses to collect tax under this section, with intent to violate the provisions of this chapter or to gain some advantage or benefit, either direct or indirect, is guilty of a misdemeanor.
(4) The amount of tax required to be collected under this section shall constitute a debt from the buyer to the wholesaler until paid by the buyer to the wholesaler.
[ 1991 c 80 § 4.]
NOTES:
Policy—Savings—Effective date—1991 c 80: See notes following RCW 82.64.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.65A - Intermediate Care Facilities for Persons With Intellectual Disabilities. › 82.65A.010 - Expiration date defined.

RCW 82.65A.010
Expiration date defined.
As used in this chapter, "expiration date" means the earliest of:
(1) The effective date that federal medicaid matching funds for the purposes specified in *section 7 of this act become unavailable or are substantially reduced, as such date is certified by the secretary of social and health services;
(2) The effective date that federal medicaid matching funds for the purposes specified in *section 7 of this act become unavailable or are substantially reduced, as determined by a permanent injunction, court order, or final court decision; or
(3) The effective date of a permanent injunction, court order, or final court decision that prohibits in whole or in part the collection of taxes under RCW 82.65A.030.
[ 1992 c 80 § 1.]
NOTES:
*Reviser's note: "Section 7 of this act" was originally an appropriation section, however a senate amendment removed the appropriation section, and the corresponding internal and substantive references were not corrected.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.65A - Intermediate Care Facilities for Persons With Intellectual Disabilities. › 82.65A.020 - Definitions.

RCW 82.65A.020
Definitions. (Contingent expiration date.)
Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.
(1) "Gross income" means all income from whatever source derived, including but not limited to gross income of the business as defined in RCW 82.04.080 and moneys received from state appropriations.
(2) "Intermediate care facility for persons with intellectual disabilities" means an intermediate care facility for the mentally retarded, as described by federal law, that is certified by the department of social and health services and the federal department of health and human services to provide residential care under 42 U.S.C. Sec. 1396d(d).
[ 2010 c 94 § 30; 1992 c 80 § 2.]
NOTES:
Purpose—2010 c 94: See note following RCW 44.04.280.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.65A - Intermediate Care Facilities for Persons With Intellectual Disabilities. › 82.65A.030 - Tax imposed.

RCW 82.65A.030
Tax imposed. (Contingent expiration date.)
In addition to any other tax, a tax is imposed on every intermediate care facility for persons with developmental disabilities for the act or privilege of engaging in business within this state. The tax is equal to the gross income attributable to services for the persons with developmental disabilities, multiplied by the rate of six percent.
[ 2010 c 94 § 31; 1993 c 276 § 1; 1992 c 80 § 3.]
NOTES:
Purpose—2010 c 94: See note following RCW 44.04.280.
Contingent effective date—1993 c 276: "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 shall take *effect on such date as shall be certified by the secretary of social and health services by which states must modify health care related taxes to prevent the loss of federal medicaid participation in the cost of the tax." [ 1993 c 276 § 2.]
*Reviser's note: 1993 c 276 took effect in 1993. See RCW 82.65A.900 for the contingent expiration of this section.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.65A - Intermediate Care Facilities for Persons With Intellectual Disabilities. › 82.65A.040 - Administration.

RCW 82.65A.040
Administration. (Contingent expiration date.)
Chapter 82.32 RCW applies to the tax imposed in this chapter. The tax due dates, reporting periods, and return requirements applicable to chapter 82.04 RCW apply equally to the tax imposed in this chapter, except the department may not permit returns for taxes under this chapter to cover periods longer than one month. The appropriations in *section 7 of this act shall not be construed as modifying in any manner the obligation of the taxpayer to pay taxes on an accrual basis as ordinarily required under chapter 82.04 RCW.
[ 1992 c 80 § 4.]
NOTES:
*Reviser's note: See note following RCW 82.65A.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.65A - Intermediate Care Facilities for Persons With Intellectual Disabilities. › 82.65A.900 - Expiration date—Savings—Application—1992 c 80.

RCW 82.65A.900
Expiration date—Savings—Application—1992 c 80.
(1) RCW 82.65A.020 through 82.65A.040 shall expire on the expiration date determined under RCW 82.65A.010.
(2) The expiration of RCW 82.65A.020 through 82.65A.040 shall not be construed as affecting any existing right acquired or liability or obligation incurred under those sections or under any rule or order adopted under those sections, nor as affecting any proceeding instituted under those sections.
(3) Taxes that have been paid under RCW 82.65A.020 through 82.65A.040, but are properly attributable to taxable events occurring after the expiration of those sections, shall be credited or refunded as provided in RCW 82.32.060.
[ 1992 c 80 § 6.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.65A - Intermediate Care Facilities for Persons With Intellectual Disabilities. › 82.65A.901 - Effective date—1992 c 80.

RCW 82.65A.901
Effective date—1992 c 80.
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 shall take effect April 1, 1992.
[ 1992 c 80 § 7.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.70 - Commute Trip Reduction Incentives. › 82.70.010 - Definitions.

RCW 82.70.010
Definitions. (Expires July 1, 2024.)
The definitions in this section apply throughout this chapter and *RCW 70.94.996 unless the context clearly requires otherwise.
(1) "Applicant" means a person applying for a tax credit under this chapter.
(2) "Car sharing" means a membership program intended to offer an alternative to car ownership under which persons or entities that become members are permitted to use vehicles from a fleet on an hourly basis.
(3) "Nonmotorized commuting" means commuting to and from the workplace by an employee by walking or running or by riding a bicycle or other device not powered by a motor.
(4) "Public agency" means any county, city, or other local government agency or any state government agency, board, or commission.
(5) "Public transportation" means the same as "public transportation service" as defined in RCW 36.57A.010 and includes passenger services of the Washington state ferries.
(6) "Ride sharing" means the same as "ride sharing" as defined in RCW 46.74.010, including ride sharing on Washington state ferries.
(7) "Telework" means a program where work functions that are normally performed at a traditional workplace are instead performed by an employee at his or her home at least one day a week for the purpose of reducing the number of trips to the employee's workplace.
[ 2021 c 135 § 10; 2005 c 297 § 1; 2003 c 364 § 1.]
NOTES:
Reviser's note: *(1) RCW 70.94.996 expired January 1, 2014.
(2) The definitions in this section have been alphabetized pursuant to RCW 1.08.015(2)(k).
Effective date—2021 c 135: See note following RCW 46.18.285.
Effective date—2005 c 297: See note following RCW 82.70.025.
Effective date—Contingency—Captions not law—2003 c 364: See notes following RCW 82.70.020.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.70 - Commute Trip Reduction Incentives. › 82.70.025 - Application for tax credit.

RCW 82.70.025
Application for tax credit. (Expires July 1, 2024.)
(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 must be made to the department in a form and manner prescribed by the department. The application must 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, and other information required by the department.
(2) The department must rule on the application within sixty days of the deadline provided in subsection (1) of this section.
(3)(a) The department must disapprove any application not received by the deadline provided in subsection (1) of this section except that the department may accept applications received up to fifteen calendar days after the deadline if the application was not received by the deadline because of circumstances beyond the control of the taxpayer.
(b) In making a determination whether the failure of a taxpayer to file an application by the deadline was the result of circumstances beyond the control of the taxpayer, the department must be guided by rules adopted by the department for the waiver or cancellation of penalties when the underpayment or untimely payment of any tax was due to circumstances beyond the control of the taxpayer.
(4) After an application is approved and tax credit granted, no increase in the credit is allowed.
(5) To claim a credit under this chapter, a person must electronically file with the department all returns, forms, and other information the department requires in an electronic format as provided or approved by the department. Any return, form, or information required to be filed in an electronic format under this section is not filed until received by the department in an electronic format. As used in this subsection, "returns" has the same meaning as "return" in RCW 82.32.050.
[ 2015 3rd sp.s. c 44 § 417; 2005 c 297 § 2.]
NOTES:
Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.
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.]
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.70 - Commute Trip Reduction Incentives. › 82.70.030 - False statement in application—Penalty.

RCW 82.70.030
False statement in application—Penalty. (Expires July 1, 2024.)
Any person who knowingly makes a false statement of a material fact in the application required under RCW 82.70.025 for a credit under RCW 82.70.020 is guilty of a gross misdemeanor.
[ 2005 c 297 § 4; 2003 c 364 § 3.]
NOTES:
Effective date—2005 c 297: See note following RCW 82.70.025.
Effective date—Contingency—Captions not law—2003 c 364: See notes following RCW 82.70.020.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.70 - Commute Trip Reduction Incentives. › 82.70.040 - Tax credit limitations.

RCW 82.70.040
Tax credit limitations. (Expires July 1, 2024.)
(1)(a) The department must keep a running total of all credits allowed under RCW 82.70.020 during each fiscal year. The department may not allow any credits that would cause the total amount allowed to exceed $2,750,000 in any fiscal year.
(b) If the total amount of credit applied for by all applicants in any year exceeds the limit in this subsection, the department must ratably reduce the amount of credit allowed for all applicants so that the limit in this subsection is not exceeded. If a credit is reduced under this subsection, the amount of the reduction may not be carried forward and claimed in subsequent fiscal years.
(2)(a) Tax credits under RCW 82.70.020 may not be claimed in excess of the amount of tax otherwise due under chapter 82.04 or 82.16 RCW.
(b) Through June 30, 2005, a person with taxes equal to or in excess of the credit under RCW 82.70.020, and therefore not subject to the limitation in (a) of this subsection, may elect to defer tax credits for a period of not more than three years after the year in which the credits accrue. For credits approved by the department through June 30, 2015, the approved credit may be carried forward and used for tax reporting periods through December 31, 2016. Credits approved after June 30, 2015, must be used for tax reporting periods within the calendar year for which they are approved by the department and may not be carried forward to subsequent tax reporting periods. Credits carried forward as authorized by this subsection are subject to the limitation in subsection (1)(a) of this section for the fiscal year for which the credits were originally approved.
(3) No person may be approved for tax credits under RCW 82.70.020 in excess of $100,000 in any fiscal year. This limitation does not apply to credits carried forward from prior years under subsection (2)(b) of this section.
(4) No person may claim tax credits after June 30, 2024.
[ 2022 c 182 § 311; 2016 c 32 § 3; 2015 3rd sp.s. c 44 § 414; 2015 1st sp.s. c 10 § 709; 2014 c 222 § 705; 2013 c 306 § 719; 2005 c 297 § 5; 2003 c 364 § 4.]
NOTES:
Expiration date—2022 c 182 §§ 311 and 403: "Sections 311 and 403 of this act expire July 1, 2024." [ 2022 c 182 § 503.]
Intent—Effective date—2022 c 182: See notes following RCW 70A.65.240.
Intent—Retroactive application—Effective date—2016 c 32: See notes following RCW 46.20.202.
Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.
Effective date—2015 1st sp.s. c 10: See note following RCW 43.19.642.
Effective date—2014 c 222: See note following RCW 47.28.030.
Effective date—2013 c 306: See note following RCW 47.64.170.
Effective date—2005 c 297: See note following RCW 82.70.025.
Effective date—Contingency—Captions not law—2003 c 364: See notes following RCW 82.70.020.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.70 - Commute Trip Reduction Incentives. › 82.70.060 - Commute trip reduction board.

RCW 82.70.060
Commute trip reduction board. (Expires July 1, 2024.)
The commute trip reduction board must determine the effectiveness of the tax credit under RCW 82.70.020 as part of its ongoing evaluation of the commute trip reduction law. The department must provide requested information to the commute trip reduction board for its assessment.
[ 2015 3rd sp.s. c 44 § 418; 2005 c 319 § 138; 2003 c 364 § 6.]
NOTES:
Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.
Expiration date—2005 c 319 § 138: "Section 138 of this act expires July 1, 2013." [ 2005 c 319 § 146.]
Findings—Intent—Part headings—Effective dates—2005 c 319: See notes following RCW 43.17.020.
Effective date—Contingency—Captions not law—2003 c 364: See notes following RCW 82.70.020.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.70 - Commute Trip Reduction Incentives. › 82.70.070 - Administration.

RCW 82.70.070
Administration. (Expires July 1, 2024.)
Chapter 82.32 RCW applies to the administration of this chapter.
[ 2003 c 364 § 7.]
NOTES:
Effective date—Contingency—Captions not law—2003 c 364: See notes following RCW 82.70.020.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.70 - Commute Trip Reduction Incentives. › 82.70.900 - Expiration of chapter.

RCW 82.70.900
Expiration of chapter. (Expires July 1, 2024.)
This chapter expires July 1, 2024.
[ 2023 c 374 § 18; 2015 3rd sp.s. c 44 § 416; 2015 1st sp.s. c 10 § 711; 2014 c 222 § 707; 2013 c 306 § 720; 2003 c 364 § 8.]
NOTES:
Effective date—2015 3rd sp.s. c 44: See note following RCW 46.68.395.
Effective date—2015 1st sp.s. c 10: See note following RCW 43.19.642.
Effective date—2014 c 222: See note following RCW 47.28.030.
Effective date—2013 c 306: See note following RCW 47.64.170.
Effective date—Contingency—Captions not law—2003 c 364: See notes following RCW 82.70.020.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.73 - Washington Main Street Program Tax Incentives. › 82.73.010 - Definitions.

RCW 82.73.010
Definitions. (Expires January 1, 2032.)
Unless the context clearly requires otherwise, the definitions in this section apply throughout this chapter.
(1) "Applicant" means a person applying for a tax credit under this chapter.
(2) "Contribution" means cash contributions.
(3) "Department" means the department of revenue.
(4) "Main street trust fund" means the Washington main street trust fund account under RCW 43.360.050.
(5) "Person" has the meaning given in RCW 82.04.030.
(6) "Program" means a nonprofit organization under internal revenue code sections 501(c)(3) or 501(c)(6), with the sole mission of revitalizing a downtown or neighborhood commercial district area, that is designated by the department of archaeology and historic preservation as described in RCW 43.360.010 through 43.360.050.
[ 2010 c 30 § 4. Prior: 2009 c 565 § 55; 2005 c 514 § 902.]
NOTES:
Finding—Effective date—2010 c 30: See notes following RCW 43.360.010.
Short title—2005 c 514 §§ 901-912: See note following RCW 43.360.005.
Effective date—2005 c 514: See note following RCW 83.100.230.
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.73 - Washington Main Street Program Tax Incentives. › 82.73.020 - Application for credit.

RCW 82.73.020
Application for credit. (Expires January 1, 2032.)
(1) Application for tax credits under this chapter must be submitted to the department before making a contribution to a program or the main street trust fund. The application must be made to the department in a form and manner prescribed by the department. The application must contain information regarding the proposed amount of contribution to a program or the main street trust fund, and other information required by the department to determine eligibility under this chapter. The department must rule on the application within forty-five days. Except as provided in RCW 82.73.030(5), applications must be approved on a first-come basis.
(2) The department may not accept any applications before the second Monday in January of each calendar year.
[ 2017 3rd sp.s. c 37 § 102; 2005 c 514 § 903.]
NOTES:
Effective date—2017 3rd sp.s. c 37 §§ 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404.
Short title—2005 c 514 §§ 901-912: See note following RCW 43.360.005.
Effective date—2005 c 514: See note following RCW 83.100.230.
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.73 - Washington Main Street Program Tax Incentives. › 82.73.025 - Approved contribution deadline for tax credit.

RCW 82.73.025
Approved contribution deadline for tax credit. (Expires January 1, 2032.)
(1) A person that was approved for credit as provided in RCW 82.73.020 must send the total approved contribution by November 15th of the calendar year in which the application is approved. If November 15th falls upon a Saturday, Sunday, or legal holiday, the payment of the contribution will be considered timely if sent on the next business day.
(2)(a) A person that does not make a contribution as required in subsection (1) of this section forfeits all credits for the approved contribution.
(b) The department must make credits forfeited as provided in (a) of this subsection available to new applicants.
(3) A person that was approved for credit as provided in RCW 82.73.020 after November 15th must make the total approved contribution by the end of the calendar year in which the contribution was approved.
[ 2023 c 96 § 2; 2017 3rd sp.s. c 37 § 104.]
NOTES:
Effective date—2017 3rd sp.s. c 37 §§ 101-104, 403, 503, 506, 508, 510, 512, 514, 516, 518, 520, 522, 524, 526, 703, 705, 707, and 801-803: See note following RCW 82.04.2404.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.73 - Washington Main Street Program Tax Incentives. › 82.73.040 - Filing requirements.

RCW 82.73.040
Filing requirements. (Expires January 1, 2032.)
To claim a credit under this chapter, a person must electronically file with the department all returns, forms, and other information the department requires in an electronic format as provided or approved by the department. Any return, form, or information required to be filed in an electronic format under this section is not filed until received by the department in an electronic format. As used in this section, "returns" has the same meaning as "return" in RCW 82.32.050.
[ 2005 c 514 § 905.]
NOTES:
Short title—2005 c 514 §§ 901-912: See note following RCW 43.360.005.
Effective date—2005 c 514: See note following RCW 83.100.230.
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.73 - Washington Main Street Program Tax Incentives. › 82.73.050 - Administrative assistance by archaeology and historic preservation.

RCW 82.73.050
Administrative assistance by archaeology and historic preservation. (Expires January 1, 2032.)
The department of archaeology and historic preservation shall provide information to the department to administer this chapter, including a list of designated programs that shall be updated as necessary.
[ 2010 c 30 § 5; 2005 c 514 § 906.]
NOTES:
Finding—Effective date—2010 c 30: See notes following RCW 43.360.010.
Short title—2005 c 514 §§ 901-912: See note following RCW 43.360.005.
Effective date—2005 c 514: See note following RCW 83.100.230.
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.73 - Washington Main Street Program Tax Incentives. › 82.73.060 - Application of chapter 82.32 RCW.

RCW 82.73.060
Application of chapter 82.32 RCW. (Expires January 1, 2032.)
Chapter 82.32 RCW applies to the administration of this chapter.
[ 2005 c 514 § 907.]
NOTES:
Short title—2005 c 514 §§ 901-912: See note following RCW 43.360.005.
Effective date—2005 c 514: See note following RCW 83.100.230.
Part headings not law—Severability—2005 c 514: See notes following RCW 82.12.808.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.73 - Washington Main Street Program Tax Incentives. › 82.73.900 - Expiration of chapter.

RCW 82.73.900
Expiration of chapter.
This chapter expires January 1, 2032.
[ 2021 c 112 § 3.]
NOTES:
Finding—Intent—Effective date—2021 c 112: See notes following RCW 82.73.030.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.74 - Tax Deferrals for Fruit and Vegetable Businesses. › 82.74.020 - Application for tax deferral.

RCW 82.74.020
Application for tax deferral.
(1) Application for deferral of taxes under this chapter must be made before initiation of the construction of the investment project or acquisition of equipment or machinery. The application shall be made to the department in a form and manner prescribed by the department. The application shall contain information regarding the location of the investment project, the applicant's average employment in the state for the prior year, estimated or actual new employment related to the project, estimated or actual wages of employees related to the project, estimated or actual costs, time schedules for completion and operation, and other information required by the department.
(2) The department shall rule on the application within sixty days. The department shall keep a running total of all deferrals granted under this chapter during each fiscal biennium.
(3) No application may be made under this chapter for a project for which a refund is requested under RCW 82.08.820 or 82.12.820.
[ 2005 c 513 § 5.]
NOTES:
Effective dates—2005 c 513: See note following RCW 82.04.4266.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.74 - Tax Deferrals for Fruit and Vegetable Businesses. › 82.74.040 - Annual tax performance report.

RCW 82.74.040
Annual tax performance report.
(1) Each recipient of a deferral of taxes granted under this chapter must file a complete annual tax performance report with the department under RCW 82.32.534. If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.74.010(6), the lessee must file a complete annual tax performance report, and the applicant is not required to file the annual tax performance report.
(2) A recipient who must repay deferred taxes under RCW 82.74.050(2) because the department has found that an investment project is used for purposes other than fresh fruit and vegetable processing, dairy product manufacturing, seafood product manufacturing, cold storage warehousing, or research and development is no longer required to file annual tax performance reports under RCW 82.32.534 beginning on the date an investment project is used for nonqualifying purposes.
[ 2017 c 135 § 39; 2010 c 114 § 142; 2006 c 354 § 8; 2005 c 513 § 7.]
NOTES:
Effective date—2017 c 135: See note following RCW 82.32.534.
Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.
Effective dates—2006 c 354: See note following RCW 82.04.4268.
Effective dates—2005 c 513: See note following RCW 82.04.4266.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.74 - Tax Deferrals for Fruit and Vegetable Businesses. › 82.74.050 - Repayment of deferred taxes.

RCW 82.74.050
Repayment of deferred taxes.
(1) Except as provided in subsection (2) of this section and RCW 82.32.534, taxes deferred under this chapter need not be repaid.
(2)(a) If, on the basis of the tax performance report under RCW 82.32.534 or other information, the department finds that an investment project is used for purposes other than fresh fruit and vegetable processing, dairy product manufacturing, seafood product manufacturing, cold storage warehousing, or research and development at any time during the calendar year in which the investment project is certified by the department as having been operationally completed, or at any time during any of the seven succeeding calendar years, a portion of deferred taxes is immediately due according to the following schedule:
Year in which nonqualifying use occurs
% of deferred taxes due
1
100%
2
87.5%
3
75%
4
62.5%
5
50%
6
37.5%
7
25%
8
12.5%
(b) If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.74.010(6), the lessee is responsible for payment to the extent the lessee has received the economic benefit.
(3) The department must assess interest, but not penalties, on the deferred taxes under subsection (2) of this section. The interest must be assessed at the rate provided for delinquent taxes under chapter 82.32 RCW, retroactively to the date of deferral, and will accrue until the deferred taxes are repaid. The debt for deferred taxes will not be extinguished by insolvency or other failure of the recipient. Transfer of ownership does not terminate the deferral. The deferral is transferred, subject to the successor meeting the eligibility requirements of this chapter, for the remaining periods of the deferral.
(4) Notwithstanding subsection (2) of this section or RCW 82.32.534, deferred taxes on the following need not be repaid:
(a) Machinery and equipment, and sales of or charges made for labor and services, which at the time of purchase would have qualified for exemption under RCW 82.08.02565; and
(b) Machinery and equipment which at the time of first use would have qualified for exemption under RCW 82.12.02565.
[ 2017 c 135 § 40; 2010 c 114 § 143; 2006 c 354 § 9; 2005 c 513 § 8.]
NOTES:
Effective date—2017 c 135: See note following RCW 82.32.534.
Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.
Effective dates—2006 c 354: See note following RCW 82.04.4268.
Effective dates—2005 c 513: See note following RCW 82.04.4266.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.74 - Tax Deferrals for Fruit and Vegetable Businesses. › 82.74.060 - Application of chapter 82.32 RCW.

RCW 82.74.060
Application of chapter 82.32 RCW.
Chapter 82.32 RCW applies to the administration of this chapter.
[ 2005 c 513 § 9.]
NOTES:
Effective dates—2005 c 513: See note following RCW 82.04.4266.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.74 - Tax Deferrals for Fruit and Vegetable Businesses. › 82.74.070 - Confidentiality of applications.

RCW 82.74.070
Confidentiality of applications.
Applications approved by the department under this chapter are not confidential and are subject to disclosure.
[ 2010 c 106 § 109; 2005 c 513 § 10.]
NOTES:
Effective date—2010 c 106: See note following RCW 35.102.145.
Effective dates—2005 c 513: See note following RCW 82.04.4266.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.75 - Tax Deferrals for Biotechnology and Medical Device Manufacturing Businesses. › 82.75.005 - Findings—Intent.

RCW 82.75.005
Findings—Intent.
The legislature finds that the state's economy is increasingly dependent on the expansion of knowledge-based sectors, including the life sciences. The legislature also finds that commercial enterprises in the life sciences create high-wage, high-skilled jobs that are part of the state's effort to encourage economic diversification and stability. However, the legislature also finds that commercial life sciences businesses, particularly in biotechnology product and medical device manufacturing, incur significant costs associated with capital infrastructure and job training often years before a product is licensed for marketing or a facility is licensed for manufacturing by governmental agencies in the United States and abroad. The legislature also finds that current state tax policy discourages the growth of these companies in two ways: (1) Washington state's higher rate of taxation compared with other states and nations encourages the export of intellectual property and commercial operations out of Washington; and (2) taxing these businesses before facilities, or products produced therein, are licensed for marketing by regulatory agencies.
The legislature further finds that targeted tax incentives may encourage the formation, expansion, and retention of commercial operations within the life sciences sector. The legislature also finds that tax incentives should be subject to the same rigorous requirements for efficiency and accountability as are other expenditure programs, and that tax incentives should therefore be focused to provide the greatest possible return on the state's investment.
For these reasons, the legislature hereby establishes a tax deferral program for commercial manufacturing facilities in this sector. The legislature declares that these limited programs serve the vital public purposes of incenting expenditures in commercial life science operations and the development of employment opportunities in this state. The legislature further declares its intent to create a contract within the meaning of Article I, section 23 of the state Constitution as to those businesses that make capital investments in consideration of the tax deferral program established in this chapter.
[ 2006 c 178 § 1.]
NOTES:
Effective date—Severability—2006 c 178: See notes following RCW 82.75.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.75 - Tax Deferrals for Biotechnology and Medical Device Manufacturing Businesses. › 82.75.020 - Application for tax deferral.

RCW 82.75.020
Application for tax deferral.
Application for deferral of taxes under this chapter must be made before initiation of the construction of the investment project or acquisition of equipment or machinery. The application must be made to the department in a form and manner prescribed by the department. The application must contain information regarding the location of the investment project, the applicant's average employment in the state for the prior year, estimated or actual new employment related to the project, estimated or actual wages of employees related to the project, estimated or actual costs, time schedules for completion and operation, and other information required by the department. The department must rule on the application within sixty days.
[ 2010 c 114 § 146; 2006 c 178 § 3.]
NOTES:
Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.
Effective date—Severability—2006 c 178: See notes following RCW 82.75.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.75 - Tax Deferrals for Biotechnology and Medical Device Manufacturing Businesses. › 82.75.040 - Repayment of deferred taxes.

RCW 82.75.040
Repayment of deferred taxes.
(1) Except as provided in subsection (2) of this section and RCW 82.32.534, taxes deferred under this chapter need not be repaid.
(2)(a) If, on the basis of the tax performance report under RCW 82.32.534 or other information, the department finds that an investment project is used for purposes other than qualified biotechnology product manufacturing or medical device manufacturing activities at any time during the calendar year in which the eligible investment project is certified by the department as having been operationally completed, or at any time during any of the seven succeeding calendar years, a portion of deferred taxes is immediately due and payable according to the following schedule:
Year in which use occurs
% of deferred taxes due
1
100%
2
87.5%
3
75%
4
62.5%
5
50%
6
37.5%
7
25%
8
12.5%
(b) If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.75.010, the lessee is responsible for payment to the extent the lessee has received the economic benefit.
(3) For a violation of subsection (2)(a) of this section, the department must assess interest at the rate provided for delinquent taxes, but not penalties, retroactively to the date of deferral. The debt for deferred taxes will not be extinguished by insolvency or other failure of the recipient. Transfer of ownership does not terminate the deferral. The deferral is transferred, subject to the successor meeting the eligibility requirements of this chapter, for the remaining periods of the deferral.
(4) Notwithstanding subsection (2) of this section or RCW 82.32.534, deferred taxes on the following need not be repaid:
(a) Machinery and equipment, and sales of or charges made for labor and services, which at the time of purchase would have qualified for exemption under RCW 82.08.02565; and
(b) Machinery and equipment which at the time of first use would have qualified for exemption under RCW 82.12.02565.
[ 2017 c 135 § 41; 2010 c 114 § 147; 2006 c 178 § 5.]
NOTES:
Effective date—2017 c 135: See note following RCW 82.32.534.
Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.534.
Effective date—Severability—2006 c 178: See notes following RCW 82.75.010.
2023 Revised Code of Washington › Title 82 - Excise Taxes › Chapter 82.75 - Tax Deferrals for Biotechnology and Medical Device Manufacturing Businesses. › 82.75.050 - Application of chapter 82.32 RCW.

RCW 82.75.050
Application of chapter 82.32 RCW.
Chapter 82.32 RCW applies to the administration of this chapter.
[ 2006 c 178 § 6.]
NOTES:
Effective date—Severability—2006 c 178: See notes following RCW 82.75.010.