Initiation of construction. (Expires July 1, 2034.)

RCW 82.59.090
in effect
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(1) A conditional recipient must submit an application to the department before initiation of the construction of the investment project. In the case of an investment project involving multiple qualified buildings, applications must be made for, and before the initiation of construction of, each qualified building. The application must be made to the department in a form and manner prescribed by the department. The application must include a copy of the conditional certificate of program approval issued by the city, estimated construction costs, time schedules for completion and operation, and any other information required by the department. The department must rule on the application within 60 days. (2) The department must provide information to the conditional recipient regarding documentation that must be retained by the conditional recipient in order to substantiate the amount of sales and use tax actually deferred under this chapter. (3) The department may not accept applications for the deferral under this chapter after June 30, 2034. (4) The application must include a waiver by the conditional recipient of the four-year limitation under RCW 82.32.100 . (5) This section expires July 1, 2034. (1) A conditional recipient must submit an application to the department before initiation of the construction of the investment project. In the case of an investment project involving multiple qualified buildings, applications must be made for, and before the initiation of construction of, each qualified building. The application must be made to the department in a form and manner prescribed by the department. The application must include a copy of the conditional certificate of program approval issued by the city, estimated construction costs, time schedules for completion and operation, and any other information required by the department. The department must rule on the application within 60 days. (2) The department must provide information to the conditional recipient regarding documentation that must be retained by the conditional recipient in order to substantiate the amount of sales and use tax actually deferred under this chapter. (3) The department may not accept applications for the deferral under this chapter after June 30, 2034. (4) The application must include a waiver by the conditional recipient of the four-year limitation under RCW 82.32.100 . (5) This section expires July 1, 2034.
Source: WA Statutes (Official Site)URL: https://app.leg.wa.gov/RCW/default.aspx?cite=82.59&full=trueFetched: 6/29/2026
RCW 82.59.090 — Initiation of construction. (Expires July 1, 2034.) | Revised Code of Washington | Corpus