WSR 02-17-078

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed August 19, 2002, 3:48 p.m. ]

Subject of Possible Rule Making: WAC 458-40-660 Timber excise tax--Stumpage value tables.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.32.330 and 84.33.096.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: RCW 84.33.091 requires that the stumpage value tables be revised every six months. The department establishes the stumpage values so that timber harvesters are apprised of the timber values on which the timber excise tax is calculated. The stumpage values provided in a revised Rule 660 will apply for the period of January-June, 2003.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: Although the U.S. Forest Service and Washington State Department of Natural Resources both regulate forest practices, they are not involved in valuation for purposes of taxation. The nontax processes and definitions are coordinated with these agencies to avoid conflict, but there should be no need to involve them in the valuation revisions provided in this rule.

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 the proposed changes is available upon request. Written comments on and/or requests for copies of the rule may be directed to Ed Ratcliffe, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, e-mail EdR@dor.wa.gov, phone (360) 570-6126, fax (360) 664-0693.

Location of Public Meeting: Department of Revenue Conference Room, Target Place Building No. 4, 2735 Harrison Avenue N.W., Olympia, WA, on October 16, 2002, at 10 a.m.

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

August 19, 2002

Alan R. Lynn, Rules Coordinator

Legislation and Policy Division

Washington State Code Reviser's Office