{"data":{"id":"us-wa/rcw-82.94.040","jurisdiction":"us-wa","citation":"RCW 82.94.040","heading":"Requirements for recipients—Meaningful construction.","body":"(1) The recipient of a deferral certificate under RCW 82.94.030 must begin meaningful construction on an eligible investment project within two years of receiving a deferral certificate, unless construction was delayed due to circumstances beyond the recipient's control. Lack of funding is not considered a circumstance beyond the recipient's control.\n(2) If the recipient does not begin meaningful construction on an eligible investment project within two years of receiving a deferral certificate, the deferral certificate issued under RCW 82.94.030 is invalid and taxes deferred under this chapter are due immediately.","path":["Title 82","Chapter 82.94"],"source_url":"https://app.leg.wa.gov/rcw/default.aspx?cite=82.94.040","current_through":"July 15, 2026","vintage":"","retrieved_at":"2026-09-06T04:31:55Z","sha256":"130924134e5fc86aee7e8472bc37a182a76391b77ea10e69c85b3705aec0179c","source_id":"us-wa","stale":false,"prev":"us-wa/rcw-82.94.030","next":"us-wa/rcw-82.94.050"},"notice":"GroundRules: Original legal text. Not legal advice."}