14-15-152  

  • WSR 14-15-152
    AGENDA
    DEPARTMENT OF REVENUE
    [Filed July 23, 2014, 11:11 a.m.]
    Semi-Annual Rule-Making Agenda
    (July 1 - December 31, 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 the department is currently working on and rules the department anticipates working on during the next six months.
    The information on this site is continually updated as the department files rule-making notices, or as it otherwise deletes rules or adds rules that it anticipates working on 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
    458-12-010 Definition-Property-Real.
    Jay Jetter
    N/A - expedited
    Filed CR-105
    comments due September 2, 2014
    Anticipate adoption in fall 2014
    Correct citation
    458-16-056 Petitions-Time limits-Waiver of filing deadline for good cause.
    Jay Jetter
    N/A - anticipate expedited
    Anticipate CR-105 in fall/winter 2014
    Anticipate adoption in winter 2014/15
    Recognize 2014 legislation
    458-16-1000 Property belonging to federally recognized Indian tribes-Definitions-Exemption-Declaration process-Appeal rights.
    Jay Jetter
    Anticipate CR-101 and public meeting in winter 2014
    Anticipate CR-102 and public hearing in spring 2015
    Anticipate adoption in summer/fall 2015
    Recognize 2014 legislation
    458-16-300 Public meeting hall-Public meeting place-Community meeting hall.
    Leslie Mullin
    Anticipate CR-101 and public meeting in fall/winter 2014
    Anticipate CR-102 and public hearing in winter 2015
    Anticipate adoption in spring 2015
    Recognize 2014 legislation
    458-16-165 Conditions under which nonprofit organizations, associations, or corporations may obtain a property tax exemption.
    458-16-190 Churches, parsonages and convents.
    458-16-200 Land upon which a church or parsonage shall be built.
    458-16-210 Nonprofit organizations or associations organized and conducted for nonsectarian purposes.
    Leslie Mullin
    N/A - anticipate expedited
    Anticipate CR-105 in fall 2014
    Anticipate adoption in winter 2014/15
    Recognize 2014 legislation
    458-16-215 Nonprofit organizations that solicit, collect, and distribute gifts, donations, or grants.
    458-16-220 Church camps.
    458-16-230 Character building organizations.
    458-16-240 Veterans organizations.
    458-16-260 Nonprofit day care centers, libraries, orphanages, home for sick or infirm, hospitals, outpatient dialysis facilities.
    458-16-270 Schools and colleges.
     
     
     
     
     
     
     
     
     
     
    458-16-280 Art, scientific, and historical collections.
    458-16-282 Musical, dance, artistic, dramatic and literary associations.
    458-16-286 Humane societies.
    458-16-290 Nature conservancy lands.
    458-16-320 Emergency or transitional housing.
    458-16-330 Sheltered workshops for the handicapped.
     
     
     
     
     
     
     
     
     
     
    458-17-101 Assessment and taxation of ships and vessels.
    Leslie Mullin
    N/A - anticipate expedited
    Anticipate CR-105 in fall 2014
    Anticipate adoption in winter 2014/15
    Recognize 2014 legislation
    458-19-005 Definitions.
    458-19-020 Levy limit-Method of calculation.
    458-19-025 Restoration of regular levy.
    458-19-030 Levy limit-Consolidation of districts.
    458-19-035 Levy limit-Annexation.
    Leslie Mullin
    N/A - anticipate expedited
    Anticipate CR-105 in winter 2014/15
    Anticipate adoption in spring 2015
    Recognize 2014 legislation
    458-19-060 Emergency medical service levy.
    458-19-065 Levy limit-Protection of future levy capacity.
    458-19-085 Refunds-Procedures-Applicable limits.
    458-19-550 State levy-Apportionment between counties.
     
     
     
     
     
     
     
     
     
     
    458-20-126 Sales of motor vehicle fuel, special fuels, and nonpollutant fuel.
    Mark Bohe
    N/A - anticipate expedited
    Anticipate CR-105 in fall 2014
    Anticipate adoption in winter 2014/15
    Recognize 2014 legislation
    458-20-135 Extracting natural products.
    Mark Bohe
    N/A - anticipate expedited
    Anticipate CR-105 in fall 2014
    Anticipate adoption in winter 2014/15
    Recognize 2014 legislation
    458-20-136 Manufacturing, processing for hire, fabricating.
    Mark Bohe
    N/A - anticipate expedited
    Anticipate CR-105 in fall 2014
    Anticipate adoption in winter 2014/15
    Recognize 2014 legislation
    458-20-13601 Manufacturers and processors for hire-Sales and use tax exemption for machinery and equipment.
    Mark Bohe
    N/A - anticipate expedited
    Anticipate CR-105 in fall 2014
    Anticipate adoption in winter 2014
    Recognize 2014 legislation
    458-20-146 National and state banks, mutual savings banks, savings and loan associations and other financial institutions.
    Gayle Carlson
    Anticipate CR-101 with public meeting in winter 2014/15
    Anticipate CR-102 and public hearing in winter/spring 2015
    Anticipate adoption in spring 2015
    Update
    458-20-153 Funeral directors.
    458-20-154 Cemeteries, crematories and columbaria.
    Rich Cason
    Completed
    WSR 09-07-088
    153 Rule draft
    154 Rule draft
    WSR 13-14-107
    anticipate refilling [refiling] CR-102 in fall 2014 for a new public hearing
    Anticipate adoption in winter 2014/15
    Update
    458-20-168 Hospitals, nursing homes, boarding homes, adult family homes and similar health care facilities.
    Gayle Carlson
    Public meeting held March 11, 2014,
    WSR 14-04-126
    Public hearing held June 24, 2014,
    WSR 14-11-085
    Anticipate adoption in summer 2014
    Update and recognize 2014 legislation
    458-20-177 Sales of motor vehicles, campers, and trailers to nonresident consumers.
    Gayle Carlson
    Public meeting scheduled for August 21, 2014,
    WSR 14-14-129
    Anticipate CR-102 and public hearing in fall 2014
    Anticipate adoption in winter 2014/15
    Update
    458-20-17802 Collection of use tax by county auditors and department of licensing-Measure of tax.
    Gayle Carlson
    WSR 14-09-084
    draft will be available at a later time
    Anticipate CR-102, proposed draft rule, and public hearing in fall 2014
    Anticipate adoption in winter 2014/15
    Update
    458-20-179 Public utility tax.
    Gayle Carlson
    N/A - anticipate expedited
    Anticipate CR-105 in fall/winter 2014
    Anticipate adoption in winter 2014/15
    Recognize 2014 legislation
    458-20-17902 Brokered natural gas-Use tax.
    Gayle Carlson
    N/A - anticipate expedited
    Anticipate CR-105 in fall/winter 2014
    Anticipate adoption in winter 2014/15
    Recognize 2014 legislation
    458-20-185 Tobacco products tax.
    458-20-186 Cigarette tax.
    Dave Hesford
    Public meeting held October 1, 2013,
    WSR 13-17-103
    Anticipate CR-102 and public hearing in winter 2014/15
    Anticipate adoption in winter/spring 2015
    Update
    458-20-18801 Prescription drugs, prosthetics, and medically prescribed oxygen.
    Gayle Carlson
    Public meeting held March 11, 2014,
    WSR 14-04-126
    Public hearing held June 24, 2014,
    WSR 14-11-085
    Anticipate adoption in summer 2014
    Update
    458-20-193 Inbound and outbound interstate sales of tangible personal property.
    Dave Hesford
    Anticipate new CR-101 and public meeting in summer/fall 2014.
    Previous CR-101
    WSR 12-03-007
    Anticipate CR-102 and public hearing in winter/spring 2015
    Anticipate adoption in summer/fall 2015
    Update
    458-20-19405 CPI-U adjustments to minimum nexus thresholds for apportionment-Generally.
    Mark Bohe
    N/A - anticipate expedited
    Anticipate repealing via CR-105 in fall 2014
    Anticipate repealing in winter 2014/15
    Recognize 2014 legislation
    458-20-210 Sales of tangible personal property for farming-Sales of agricultural products by farmers.
    Gayle Carlson
    N/A - anticipate expedited
    Anticipate CR-105 in fall 2014
    Anticipate adoption in winter 2014/15
    Recognize 2014 legislation
    458-20-217 Lien for taxes.
    Mark Bohe
    Anticipate CR-101 and public meeting in winter 2014/15
    Anticipate CR-102 and public hearing in summer 2015
    Anticipate adoption in fall 2015
    Update
    458-20-24001 Sales and use tax deferral-Manufacturing and R&D activities in rural counties.
    Gayle Carlson
    Anticipate CR-101 and public meeting in summer/fall 2014
    Anticipate CR-102 and public hearing in winter 2014/15
    Anticipate adoption in spring 2015
    Update
    458-20-241 Radio and television broadcasting.
    Rich Cason
    CR-101 filed and comments due August 15, 2013,
    WSR 13-15-146
    Anticipate CR-102 and public hearing in summer/fall 2014
    Anticipate adoption in fall/winter 2014
    Amend consistent with JLARC finding
    458-20-244 Food and food ingredients.
    Gayle Carlson
    N/A - anticipate expedited
    Anticipate CR-105 in fall 2014
    Anticipate adoption in winter 2014/15
    Recognize 2014 legislation
    458-20-257 Warranties and maintenance agreements.
    Gayle Carlson
    Public meeting held April 17, 2012,
    WSR 12-06-072
    WSR 12-23-051 public hearing held January 3, 2013.
    Anticipate refilling [refiling] CR-102 for a new public hearing in summer/fall 2014
    Anticipate adoption in winter 2014/15
    Update - a second public hearing will be scheduled
    458-20-261 Commute trip
    reduction incentives.
    Mark Bohe
    N/A - anticipate expedited
    Anticipate CR-105 in fall 2014
    Anticipate adoption in winter 2014/15
    Recognize 2014 legislation
    458-20-267 Annual reports for certain tax adjustments.
    Mark Bohe
    N/A - anticipate expedited
    Anticipate CR-105 in summer 2014
    Anticipate adoption in winter 2014/15
    Recognize 2014 legislation
    458-20-268 Annual surveys for certain tax adjustments.
    Mark Bohe
    N/A - anticipate expedited
    Anticipate CR-105 in summer 2014
    Anticipate adoption in winter 2014/15
    Recognize 2014 legislation
    458-20-XXX Tax avoidance-General rule.
    458-20-XXX Tax avoidance-Sales and use tax.
    458-20-XXX Tax avoidance-Construction joint ventures.
    458-20-XXX Tax avoidance-Disguised income arrangements.
    Melinda Mandell
    Public meeting held July 1, 2014.
    Comments due July 15, 2014,
    WSR 14-11-084
    Anticipate CR-102 and public hearing in fall/winter 2014
    Anticipate adoption in spring 2015
    Recognize 2010 legislation
    458-29A-400 Leasehold excise tax-Exemptions.
    Mark Bohe
    N/A - anticipate expedited
    Anticipate CR-105 in fall/winter 2014
     
    Recognize 2014 legislation
    458-30-200 Definitions.
    Leslie Mullin
    Anticipate CR-101 and public meeting in fall/winter 2014
    Anticipate CR-102 and public hearing in winter 2015
    Anticipate adoption in spring 2015
    Recognize 2014 legislation
    458-30-210 Classifications of land under chapter 84.34 RCW.
    458-30-232 Application for timber land classification.
    458-30-240 Agreement relating to open space and timber land classifications.
    458-30-275 Continuing classification upon sale or transfer of ownership of classified land-Actions of landowner and county officials to be taken prior to recording a conveyance of classified land.
    Leslie Mullin
    N/A - anticipate expedited
    Anticipate CR-105 in fall/winter 2014
    Anticipate adoption in winter/spring 2015
    Recognize 2014 legislation
    458-30-280 Notice to withdraw from classification.
    458-30-285 Withdrawal from classification.
    458-30-295 Removal of classification
    458-30-300 Additional tax-Withdrawal or removal from classification.
    458-30-305 Due date of additional tax, interest, and penalty upon withdrawal or removal.
    458-30-325 Transfers between classifications-Application for reclassification.
     
     
     
     
     
     
     
     
     
     
    458-30-500 Definitions of terms used in WAC 458-30-500 through 458-30-590.
    458-30-520 Notification of district-Certification by assessor-Estimate by district.
    458-30-550 Exemption-Removal or withdrawal.
    458-30-700 Designated forest land-Removal-Change in status-Compensating tax.
     
     
     
     
     
     
     
     
     
     
    458-61A-202 Inheritance or devise.
    458-61A-303 Affidavit.
    David Hesford
    Anticipate CR-101 and public meeting in summer 2014
    Anticipate CR-102 and public hearing in fall 2014
    Anticipate adoption of permanent rule in winter 2014.
    Adopted emergency rule effective June 12, 2014,
    WSR 14-13-022
    Recognize 2014 legislation
    Chapter 458-276 WAC, Public records rules.
    Repeal ten rules and amend five rules.
    Mark Bohe
    Anticipate CR-101 and public meeting in winter 2014/15
    Anticipate CR-102 and public hearing in winter/spring 2015
    Anticipate adoption in spring/summer 2015
    Update
    Rules Requiring Periodic Updates
    458-18-220 Rates of interest.
    458-30-262 Farm and agricultural land values.
    458-30-590 Rate of inflation.
    Gayle Carlson
    N/A - anticipate expedited
    Anticipate CR-105 in fall 2014
    Anticipate adopting updated rule to be effective January 1, 2015.
    Recently adopted latest version of rule via WSR 14-01-059 effective January 1, 2014
    Must be amended by the first of January each year
    458-40-540 Timber excise tax-Forest land values.
    Mark Bohe
    Anticipate CR-101 and public meeting in fall 2014
    Anticipate CR-102 and public hearing in fall/winter 2014
    Will adopt updated rule by January 1, 2015.
    Recently adopted latest version of rule via WSR 12-01-097 effective January 1, 2014
    Must be amended by the first of January each year
    458-40-660 Timber excise tax-Stumpage value tables-Stumpage value adjustments.
    Mark Bohe
    Anticipate CR-101 and public meeting in fall 2014.
    No draft provided at this time
    Anticipate filing CR-102 and public hearing in fall/winter 2014
    Will adopt updated rule effective January 1, 2015.
    Recently adopted latest version of rule via WSR 14-01-097 effective January 1, 2014
    Must be updated by the first of January and July of each year

Document Information

Effective Date:
6/12/2014