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.
Structure Revised Code of Washington
Chapter 82.73 - Washington Main Street Program Tax Incentives.
82.73.020 - Application for credit.
82.73.025 - Approved contribution deadline for tax credit.
82.73.030 - Credit authorized—Limitations.
82.73.040 - Filing requirements.
82.73.050 - Administrative assistance by archaeology and historic preservation.