On page 49, after line 16, insert the following:
"Part XII
Assisted living facility refunds for certain overpaid taxes
NEW SECTION. Sec. 1201. (1) The department of revenue may provide a refund of taxes overpaid by any assisted living facility that is:
(a) Licensed under chapter
18.20 RCW with a medicaid contract under chapter
74.39A RCW; and
(b) Located in a county that has a population of less than one hundred fifty thousand persons and is bordered by Puget Sound and the Cascade mountain range.
(2) In order to receive a refund under this section, a refund request must be made to the department of revenue by March 31, 2016.
(3) This section expires December 31, 2016."
EFFECT: The department of revenue may provide refunds to certain assisted living facilities for taxes that were overpaid between July 31, 2004, and July 31, 2010.