16-09-115

WSR 16-09-115

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE

[Filed April 20, 2016, 8:44 a.m.]

Subject of Possible Rule Making: The department is considering adopting a rule to explain that amounts claimed by taxpayers for any new tax preference is subject to public disclosure, with certain limitations, pursuant to RCW 82.32.808(7). The rule will also explain that the department, under certain circumstances, may waive this public disclosure requirement.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.32.300, 82.01.060(2), and 82.32.808(7).

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: The proposed rule is needed to explain what tax preference information is subject to public disclosure, the reporting requirements of taxpayers claiming a new tax preference, what the good cause waiver standard is, those tax preferences for which a waiver may be claimed, and the procedure for applying for a waiver.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None.

Process for Developing New Rule: Parties interested in this rule making may contact the individual listed below. The public may also participate by providing written comments throughout this rule making or giving oral testimony at the public meeting or public hearing.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication. A preliminary draft of the proposed rule will be available via the department's online rules agenda at dor.wa.gov prior to the CR-101 public meeting.

Written comments may be submitted by mail and should be directed to Leslie Mullin, ITA Division, P.O. Box 47453, Olympia, WA 98504-7453, e-mail [e-mail].

Written and oral comments will be accepted at the public meeting.

Public Meeting Location: Capital Plaza Building, 4th Floor Executive Conference Room, 1025 Union Avenue S.E., Olympia, WA, on May 19, 2016, at 10:00 a.m. Call-in option can be provided upon request no later than three days before the meeting date.

Assistance for Persons with Disabilities: Contact Mary Carol LaPalm, [phone], or Renee Cosare, [phone], no later than ten days before the meeting date. For hearing impaired please contact us via the Washington relay operator at [phone].

April 20, 2016

Kevin Dixon

Rules Coordinator