BILL REQ. #:  S-1058.1 

Read first time 02/06/13.   Referred to Committee on Trade & Economic Development.

     AN ACT Relating to requiring the department of revenue to publish their determinations; and amending RCW 82.32.410.

BE IT ENACTED BY THE LEGISLATURE OF THE STATE OF WASHINGTON:

Sec. 1   RCW 82.32.410 and 2005 c 274 s 362 are each amended to read as follows:
     (1) ((The director may designate certain written determinations as precedents.
     (a) By rule adopted pursuant to chapter 34.05 RCW, the director shall adopt criteria which he or she shall use to decide whether a determination is precedential. These criteria shall include, but not be limited to, whether the determination clarifies an unsettled interpretation of Title 82 RCW or where the determination modifies or clarifies an earlier interpretation.
     (b) Written determinations designated as precedents by the director shall be made available for public inspection and shall be published by the department.
     (c))) To provide transparency, ensure consistent treatment, and assist taxpayers in understanding department rules and interpretations, the director must publish all determinations in a timely manner.
     (a) Written determinations must be made available for public inspection and must be published by the department within no more than ninety days after the matter is finalized.
     (b) The department ((shall)) must disclose any written determination upon which it relies to support any assessment of tax, interest, or penalty against such taxpayer, after making the deletions provided by subsection (2) of this section.
     (2) Before making a written determination available for public inspection under subsection (1) of this section, the department ((shall)) must delete:
     (a) The names, addresses, and other identifying details of the person to whom the written determination pertains and of another person identified in the written determination; and
     (b) Information the disclosure of which is specifically prohibited by any statute applicable to the department of revenue, and the department may also delete other information exempted from disclosure by chapter 42.56 RCW or any other statute applicable to the department of revenue.
     (3) The department must establish a stakeholder process to review determinations and make recommendations if changes to a law or rule would provide greater technical clarity to assist taxpayers. The recommendations developed in a stakeholder review process created under this subsection must also include recommendations for improving the redaction process in a manner that ensures taxpayer confidentiality and is efficient for the department to implement.