WSR 02-13-081

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed June 17, 2002, 1:41 p.m. ]

Subject of Possible Rule Making: WAC 458-20-185 Tax on tobacco products.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.32.300.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: Chapter 82.26 RCW imposes a tax on the sale, use, consumption, handling, or distribution of tobacco products in Washington. WAC 458-20-185 provides information about the tax-reporting responsibilities of distributors and subjobbers of tobacco products under this chapter. The rule explains the record-keeping and filing requirements. It also provides a sample certificate for purpose of claiming a credit to tax paid on products destroyed or returned to the manufacturer.

The department is considering a revision to this rule to incorporate chapter 325, Laws of 2002, which amended chapter 82.26 RCW, Tax on tobacco products, by adding definitions, adding a new class of tobacco distributor, and explaining the obligations applicable to the new class of tobacco distributor. (The department has adopted an emergency rule to incorporate these changes while this rule making is being conducted for a revision to the permanent rule.) The department is also considering an updating and restructuring of the rule to present the information in a more useful manner.

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

Process for Developing New Rule: Modified negotiated rule making.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication. Written comments may be submitted by mail, fax, or at the public meeting. Oral comments will be accepted at the public meeting. A preliminary draft of possible rule changes will be available via the Department of Revenue's website at www.dor.wa.gov after August 1, 2002. Written comments on and/or requests for copies of the preliminary draft may be directed to Anne Solwick, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6129, fax (360) 664-0693, e-mail annes@dor.wa.gov.

Location and Date of Public Meeting: Capital Plaza Building, 4th Floor Large Conference Room, 1025 Union Avenue S.E., Olympia, WA 98501, on Thursday, September 5, 2002, at 9:30 a.m.

Assistance for Persons with Disabilities: Contact Sandy Davis no later than ten days before the public meeting date, TTY 1-800-451-7985, or (360) 570-6175.

June 17, 2002

Alan R. Lynn, Rules Coordinator

Legislation and Policy Division

Washington State Code Reviser's Office