15-18-028

WSR 15-18-028

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE

[Filed August 25, 2015, 12:54 p.m.]

INTERPRETIVE STATEMENT ISSUED

The department of revenue has issued the following excise tax advisory (ETA):

ETA 3197.2015 - Renewable Energy System Cost Recovery Incentive and Condominiums

This ETA addresses how a condominium unit owner can meet the unity of ownership requirement under WAC 458-20-273 to qualify for the renewable energy system cost recovery program set forth in RCW 82.16.110 to [82.16].130.

A copy of this document is available via the internet at Recent Rule and Interpretive Statements, Adoptions, and Repeals.

Kevin Dixon

Tax Policy Manager

ETAs and Special Projects