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Washington Revised Code Title 82. Excise Taxes § 82.32.850. Significant commercial airplane manufacturing--Tax preference--Contingent effective date

Current as of January 01, 2025 | Updated by Findlaw Staff

(1) Chapter 2, Laws of 2013 3rd sp. sess. takes effect contingent upon the siting of a significant commercial airplane manufacturing program in the state of Washington. If a significant commercial airplane manufacturing program is not sited in the state of Washington by June 30, 2017, chapter 2, Laws of 2013 3rd sp. sess. does not take effect.

(2) The definitions in this subsection apply throughout this section unless the context clearly requires otherwise.

(a) “Commercial airplane” has the same meaning provided in RCW 82.32.550.

(b) “New model, or any version or variant of an existing model, of a commercial airplane” means a commercial airplane manufactured with a carbon fiber composite fuselage or carbon fiber composite wings or both.

(c) “Significant commercial airplane manufacturing program” means an airplane program in which the following products, including final assembly, will commence manufacture at a new or existing location within Washington state on or after July 9, 2014:

(i) The new model, or any version or variant of an existing model, of a commercial airplane; and

(ii) Fuselages and wings of a new model, or any version or variant of an existing model, of a commercial airplane.

(d) “Siting” means a final decision, made on or after November 1, 2013, by a manufacturer to locate a significant commercial airplane manufacturing program in Washington state.

(3) The department must make a determination regarding whether the contingency in subsection (1) of this section occurs and must provide written notice of the date on which such contingency occurs and chapter 2, Laws of 2013 3rd sp. sess. takes effect. If the department determines that the contingency in subsection (1) of this section has not occurred by June 30, 2017, the department must provide written notice stating that chapter 2, Laws of 2013 3rd sp. sess. does not take effect. Written notice under this subsection (3) must be provided to affected parties, the chief clerk of the house of representatives, the secretary of the senate, the office of the code reviser, and others as deemed appropriate by the department.

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Cite this article: FindLaw.com - Washington Revised Code Title 82. Excise Taxes § 82.32.850. Significant commercial airplane manufacturing--Tax preference--Contingent effective date - last updated January 01, 2025 | https://codes.findlaw.com/wa/title-82-excise-taxes/wa-rev-code-82-32-850/

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