WSR 02-18-006

INTERPRETIVE STATEMENT

DEPARTMENT OF REVENUE


[ Filed August 21, 2002, 3:58 p.m. ]


Issuance of Interpretive Statement


ETA 2009 -- BTA nonacquiescences



This announcement of the issuance of this interpretive statement is published in the Washington State Register pursuant to the requirements of RCW 34.05.230.

The Board of Tax Appeals (BTA) is a separate agency from the Department of Revenue (department) that decides appeals from determinations made by the department. A BTA decision binds the department only for the individual taxpayer's case and for the time period under appeal. In some cases the department needs to inform the public, tax practitioners, and the department's employees as to whether it agrees or disagrees with an adverse BTA decision in order to avoid misunderstandings about how the department will apply the BTA decision to other taxpayer's situations.

ETA 2009 has been issued to identify three recent BTA decisions to which the department does not acquiesce.

A copy of this advisory is available via the Internet at http://dor.wa.gov/docs/rules/eta/2009.pdf. Alternatively, a request for a copy of this advisory may be directed to Roseanna Hodson, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6119, fax (360) 664-0693.

Alan R. Lynn

Rules Coordinator

Washington State Code Reviser's Office