2015 Revised Code of Washington
Title 82 - EXCISE TAXES
82.75 Tax deferrals for biotechnology and medical device manufacturing businesses.
82.75.070 Annual survey requirement.
RCW 82.75.070 Annual survey requirement.
(1) Each recipient of a deferral of taxes granted under this chapter must file a complete annual survey with the department under RCW 82.32.585. If the economic benefits of the deferral are passed to a lessee as provided in RCW 82.75.010(5), the lessee must file a complete annual survey, and the applicant is not required to file the annual survey.
(2) A recipient who must repay deferred taxes under RCW 82.75.040(2) because the department has found that an investment project is used for purposes other than qualified biotechnology product manufacturing or medical device manufacturing activities is no longer required to file annual surveys under RCW 82.32.585 beginning on the date an investment project is used for nonqualifying purposes.
[2010 c 114 § 144.]
NOTES:
Application—Finding—Intent—2010 c 114: See notes following RCW 82.32.585.
Disclaimer: These codes may not be the most recent version. Washington may have more current or accurate information. We make no warranties or guarantees about the accuracy, completeness, or adequacy of the information contained on this site or the information linked to on the state site. Please check official sources.
