14-03-139

WSR 14-03-139

AGENDA

DEPARTMENT OF REVENUE

[Filed January 22, 2014, 11:21 a.m.]

Semi-Annual Rule-Making Agenda

(January 1 - June 30, 2014)

Listed below is the department of revenue's (department) semi-annual rule-making agenda for publication in the Washington State Register. This list identifies rules under development by the department, and those rules for which the department at this time anticipates initiating some rule-making action during the next six months.

The department's rule-making agenda is also available on its web site. The information on this site is continually updated as the department files rule-making notices, or as it otherwise adds or deletes rules that it anticipates some action over the next six months. This includes rules that are added or deleted as a result of resource allocation, legislation, court decisions, or changes in rule-making priorities.

Subject of Rule Making	Rule Drafter	Preliminary Rule Proposal (CR-101 filing)	Proposed Rule (CR-102 or CR-105 filing)	Rule Adoption (CR-103 filing)	Description of Anticipated Changes
458-18-220 Rates of interest. 458-30-262 Farm and agricultural land values. 458-30-590 Rate of inflation.	Marilou Rickert		Anticipated	WSR 14-01-059 effective January 1, 2014	Must be amended by the 1st of January each year
458-40-540 Timber excise tax-Forest land values.	Mark Bohe	Anticipated		WSR 12-01-097 effective January 1, 2014	Must be amended by the 1st of January each year
458-40-660 Timber excise tax-Stumpage value tables-Stumpage value adjustments.	Mark Bohe	Anticipated		WSR 14-01-097 effective January 1, 2014	Must be updated by the 1st of January and July of each year
458-07-015 Revaluation fo [of] real property-Annual counties.	Jay Jetter	Anticipated			Update
458-12-010 Definition-Property-Real.	Jay Jetter		Anticipated		Correct citation
458-14-026 Assessment roll corrections agreed to by taxpayer.	Jay Jetter		Anticipated		Update
458-14-066 Requests for valuation information-Duty to exchange documentary information-Time limits.	Jay Jetter	Anticipated			Update
458-14-095 Record of hearings.	Jay Jetter	Anticipated			Update
458-16-300 Public meeting hall-Public meeting place-Community meeting hall.	Jay Jetter	Anticipated			Update
458-16A-240 Senior citizen, disabled person, and one hundred percent disabled veteran exemption-Exemption described-Exemption granted-Exemption denied-Freezing property values.	Jay Jetter	Anticipated			Recognize 2013 legislation
458-19-050 Port district levies.	Jay Jetter	Anticipated			Update
458-19-060 EMS levies. 458-19-070 $5.90 limitation. 458-19-075 Constitutional 1% limitation.	Jay Jetter		Anticipated		Update
458-19-045 Lid lifts.	Jay Jetter		Anticipated		Update
458-19-055 Levy limit-Proration of earmarked funds. 458-19-085 Refunds-Procedures-Applicable limits.	Jay Jetter		Anticipated		Recognize 2013 legislation
458-20-10004 Brief adjudicative proceedings for matters related to assessments and warrants for unpaid fees issued under chapter 59.30 RCW for manufactured and mobile home communities.	Mark Bohe	WSR 14-02-107	Anticipated	WSR 13-23-052 emergency rule effective November 15, 2013	Adopted emergency rule to explain brief adjudicated [adjudicative] proceedings. Started permanent rule-making efforts.
458-20-101 Tax registration and tax reporting.	Gayle Carlson		Anticipated		Recognize 2013 legislation
458-20-146 National and state banks, mutual savings banks, savings and loan associations and other financial institutions.	Gayle Carlson		Anticipated		Recognize 2013 legislation
458-20-153 Funeral directors. 458-20-154 Cemeteries, crematories and columbaria.	Rich Cason	WSR 09-07-088	WSR 13-14-107 Anticipate refilling [refiling] CR-102 for a new Public Hearing		Update
458-20-15503 Digital products.	Caleb Allen		Anticipated		Recognize 2013 legislation
458-20-168 Hospitals, nursing homes, boarding homes, adult family homes and similar health care facilities.	Gayle Carlson	Anticipated			Update
458-20-169 Nonprofit organizations.	Gayle Carlson		Anticipated		Recognize 2013 legislation
458-20-178 Use tax.	Gayle Carlson	WSR 12-19-075	WSR 13-24-112	Anticipated	Update
458-20-185 Tobacco products tax. 458-20-186 Cigarette tax.	Dave Hesford	WSR 13-17-103	Anticipated		Update, recognize 2012 legislation
458-20-18801 Prescription drugs, prosthetics, and medically prescribed oxygen.	Gayle Carlson	Anticipated			Update
458-20-210 Sales of tangible personal property for farming-Sales of agricultural products by farmers.	Gayle Carlson		Anticipated		Recognize 2013 legislation
458-20-241 Radio and television broadcasting.	Rich Cason	WSR 13-15-146	Anticipated		Amend consistent with JLARC finding
458-20-245 Telephone business, telephone service.	Mark Bohe	WSR 14-02-108	Anticipated		Update, recognize 2013 legislation
458-20-255 Syrup tax.	Gayle Carlson	WSR 12-18-073	WSR 14-01-081	Anticipated	Update
458-20-257 Warranties and maintenance agreements.	Gayle Carlson	WSR 12-06-072	WSR 12-23-051 Anticipate refilling [refiling] CR-102 for a new Public Hearing	Anticipated	Update
458-20-261 Commute trip reduction incentives.	Gayle Carlson		Anticipated		Recognize 2013 legislation
458-20-263 Sales and use tax exemptions for qualifying electric generating and heat producing systems using renewable energy sources.	Mark Bohe	Anticipated			Update, recognize 2013 legislation
Chapter 458-20 WAC, new tax avoidance transactions.	Melinda Mandell	Anticipated			Recognize 2010 legislation
458-29A-600 Leasehold.	Marilou Rickert		Anticipated		Recognize 2013 legislation
458-30-200 Definitions. 458-30-300 Additional Tax-Withdrawal or removal from classification. 458-30-550 Exemption-Removal or withdrawal. 458-30-560 Partial special benefit assessment-Computation.	Jay Jetter	Anticipated			Recognize 2013 legislation
458-57-105 Nature of estate tax, definitions. 458-57-115 Valuation of property, property subject to estate tax, and how to calculate the tax. 458-57-125 Apportionment of tax when there are out-of-state assets. 458-57-175 Family-owned business interest deduction.	Mark Bohe	WSR 13-22-069	Anticipated		Recognize 2013 legislation
Real estate excise tax 458-61A-105 Mobile and floating home sales. 458-61A-202 Inheritance or devise. 458-61A-205 Governmental transfers. 458-61A-206 Condemnation proceedsings [proceedings]. 458-61A-207 Bankruptcy. 458-61A-208 Foreclosure-Deeds in lieu of foreclosure-Sales pursuant to court order. 458-61A-210 Irrevocable trusts. 458-61A-213 IRS "tax deferred" exchange. 458-61A-215 Clearing or exiting title, and additions to title. 458-61A-301 Payment of tax, collection responsibility, audit responsibility, and tax rulings. 458-61A-303 Affidavit. 458-61A-304 Supplemental statements.	Dave Hesford	WSR 13-12-077	WSR 13-23-109 CR-102 does not include chapter 61A-208 WAC	Anticipated	Consider amending REET affidavit requirements for conveyances
458-02-100 to 458-02-300 (new) for repeal: WAC 458-20-10101 and chapter 308-30 WAC, Consolidated licensing service.	Wan Chen	WSR 13-20-123	WSR 14-02-127	Anticipated	Repeal chapter and readopt needed information into another chapter.