RCW 82.62.020
Application for tax credits—Contents.
Application for tax credits under this chapter must be made within ninety consecutive days after the first qualified employment position is filled. 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 business project, the applicant's average employment, if any, at the facility for the four consecutive full calendar quarters immediately preceding the earlier of the calendar quarter during which the application required by this section is submitted to the department or the first qualified employment position is filled, 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 shall prescribe a method for calculating a seasonal employer's average employment levels. The department shall rule on the application within sixty days.
[ 2007 c 485 § 2; 1986 c 116 § 16.]
NOTES:
Application—2007 c 485: "This act applies prospectively only, except that section 4 of this act applies both prospectively and retroactively." [ 2007 c 485 § 6.]
Effective date—2007 c 485: "This act takes effect January 1, 2008." [ 2007 c 485 § 8.]
Application—2007 c 485: See note following RCW 82.62.010.
Structure Revised Code of Washington
Chapter 82.62 - Tax Credits for Eligible Business Projects in Rural Counties.
82.62.020 - Application for tax credits—Contents.
82.62.030 - Allowance of tax credits—Limitations—Expiration.
82.62.045 - Tax credits for eligible business projects in designated community empowerment zones.
82.62.060 - Employment and wage determinations.
82.62.070 - Applicability of general administrative provisions.
82.62.080 - Applications, reports, and other information subject to disclosure.