Wash. Rev. Code § 82.29A.137

Current through 2024

Section 82.29A.137 - [Expires 7/1/2040] Exemptions-Certain leasehold interests related to the manufacture of superefficient airplanes

(1) All leasehold interests in port district facilities exempt from tax under RCW 82.08.980 or 82.12.980 and used by a manufacturer engaged in the manufacturing of superefficient airplanes, as defined in RCW 82.32.550, are exempt from tax under this chapter. A person claiming the credit under RCW 82.04.4463 is not eligible for the exemption under this section.

(2) In addition to all other requirements under this title, a person claiming the exemption under this section must file a complete annual tax performance report with the department under RCW 82.32.534.

(3) This section expires July 1, 2040.

RCW 82.29A.137

Amended by 2017 c 135,§ 35, eff. 1/1/2018.

Amended by 2013SP3 c 2,§ 13, eff. 7/9/2014.

Amended by 2010 c 114, § 134, eff. 6/10/2010.

2003 2nd sp.s. c 1 § 13.

Effective date- 2017 c 135 : See note following RCW 82.32.534.

Contingent effective date-2013 3rd sp.s. c 2: See RCW 82.32.850.

Findings-Intent-2013 3rd sp.s. c 2: See note following RCW 82.32.850.

Application-Finding-Intent- 2010 c 114 : See notes following RCW 82.32.534.

Finding-2003 2nd sp.s. c 1: See note following RCW 82.04.4461.