WSR 02-20-060

INTERPRETIVE OR POLICY STATEMENT

DEPARTMENT OF REVENUE


[ Filed September 27, 2002, 2:21 p.m. ]


CANCELLATION OF INTERPRETIVE AND/OR POLICY STATEMENT


This announcement of the cancellation of this interpretive statement is being published in the Washington State Register pursuant to the requirements of RCW 34.05.230(4).

The Department of Revenue has cancelled the following Excise Tax Advisory effective September 26, 2002.


ETA 552.99.29A Leasehold Excise Tax -- Exemption for public employees -- Condition of employment. ETA 552 explains how the leasehold excise tax exemption provided by RCW 82.29A.130(5) for leasehold interests in public employee housing applies when a public employer may not, as a condition of employment, require an employee to reside in a public residence. This document is being cancelled because this issue is addressed in the latest revision of WAC 458-29A-400 Leasehold excise tax -- Exemptions, which became effective September 26, 2002.


Questions regarding the cancellation of this document may be directed to Alan R. Lynn, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6125, fax (360) 664-0693, Internet alanl@dor.wa.gov.

Alan R. Lynn

Rules Coordinator

Washington State Code Reviser's Office