INTERPRETIVE STATEMENT
The Department of Revenue has repealed the following audit directives effective June 30, 1999.
AD 8102.1 (Equitable recoupment--Tax paid at source)
The reporting instructions provided in this directive are incorrect. (See Det. 90-175, 9 WTD 286.69.)
AD 8106.1A (Sales by a taxpayer who is discontinuing business)
The reporting instructions provided in this directive are incorrect. (See Det. 93-303, 14 WTD 054.)
AD 8119.1 (Promotional meals)
The reporting instructions provided in this directive are incorrect. WAC 458-20-119 (Sales of meals) currently explains the taxability of promotional meals.
AD 8193D.1 (Public utility tax on air transportation income)
The information provided in this directive is currently provided in WAC 458-20-179.
AD 8211.1 (Leased equipment purchased beyond the statute of limitations)
The reporting instructions provided in this directive are incorrect. (See Det. 90-175, 9 WTD 286.69.)
AD 8252.1 (Audit procedures for hazardous substances)
The instructions provided in this directive are directed to Department of Revenue staff, and are unnecessary for a tax program that has now been in existence for over ten years.
AD 8252.2 (Hazardous substance tax)
The information provided in this directive is currently provided in WAC 458-20-252 (Hazardous substance tax and petroleum product tax).
Questions regarding the repeal of this directive may be directed to Alan R. Lynn, Legislation and
Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 586-9040, fax (360) 664-0693,
Internet alanl@dor.wa.gov.
Claire Hesselholt
Policy Counsel/Rules Manager