RCW 82.85.050 — Deferral certificate — Issued by the department

(1) Except as otherwise provided in subsection (2) of this section, the department must issue a sales and use tax deferral certificate for state and local sales and use taxes due under chapters 82.08 , 82.12, 82.14, and 81.104 RCW on each eligible investment project. (2) No certificate may be issued for an investment project that has already received a deferral under this part [chapter] or chapter 82.60 RCW. (3) The department must keep a running total of all deferrals granted under this chapter during each fiscal biennium. [ 2015 3rd sp.s. c 6 s 405 .] Notes: Reviser's note: For information on the expiration of tax preferences, see RCW 82.32.805 . Effective dates — 2015 3rd sp.s. c 6: See note following RCW 82.04.4266 .