RCW 82.73.025 — Approved contribution deadline for tax credit

(Expires January 1, 2032.) (1) A person that was approved for credit as provided in RCW 82.73.020 must send the total approved contribution by November 15th of the calendar year in which the application is approved. If November 15th falls upon a Saturday, Sunday, or legal holiday, the payment of the contribution will be considered timely if sent on the next business day. (2)(a) A person that does not make a contribution as required in subsection (1) of this section forfeits all credits for the approved contribution. (b) The department must make credits forfeited as provided in (a) of this subsection available to new applicants. (3) A person that was approved for credit as provided in RCW 82.73.020 after November 15th must make the total approved contribution by the end of the calendar year in which the contribution was approved. [ 2023 c 96 s 2 ; 2017 3rd sp.s. c 37 s 104 .] Notes: Effective date — 2017 3rd sp.s. c 37 ss 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 .