WSR 01-13-074

PERMANENT RULES

DEPARTMENT OF REVENUE


[ Filed June 18, 2001, 3:53 p.m. ]

     Date of Adoption: June 18, 2001.

     Purpose: Title 175 WAC implemented chapter 43.31A RCW, the Economic Assistance Act of 1972. This act created the Economic Assistance Authority to foster development through the stimulation of investment and job opportunity. The act provided sales and use tax deferrals for eligible investment projects, and loans or grants to political subdivisions of the state and federally recognized Indian tribes for the construction of public facilities.

     Chapter 76, Laws of 1981, abolished the Economic Assistance Authority effective June 30, 1982. This legislation provided that no new tax investment deferrals under the program could be approved after March 1, 1982, and no new grants or loans could be made after June 30, 1982. Any remaining duties of the authority were transferred to the Department of Revenue. The rules provided in Title 175 WAC are being repealed because they no longer serve any useful purpose.

     Citation of Existing Rules Affected by this Order: Repealing Chapter 175-08 WAC, Uniform procedural rules, WAC 175-08-010 Uniform procedural rules and 175-08-990 Appendix A--Relating to chapter 117, Laws of 1972 1st ex. sess. as codified in chapter 43.31A RCW.

     Chapter 175-12 WAC, General operating rules, WAC 175-12-005 Appearance and practice before agency--Who may appear, 175-12-010 Authority organization, 175-12-015 Definitions, 175-12-020 Notice of pending authority action, 175-12-025 Consistency with local and state government policies, plans and programs, 175-12-030 Intervention, 175-12-035 Private hearings, 175-12-040 Petition for reconsideration, 175-12-045 Contested case hearings, and 175-12-050 Judicial review.

     Chapter 175-16 WAC, Investment tax deferrals applications and procedures, WAC 175-16-010 Application, 175-16-030 Definitions, 175-16-020 Application processing, 175-16-040 Deferral period and repayment schedule, 175-16-050 Responsibility of department of revenue, 175-16-060 Official forms and instruction materials applied on request, and 175-16-990 Appendix A -- Application form and instructions -- Investment tax deferral for manufacturers.

     Chapter 175-20 WAC, Grants and loans application and procedures, WAC 175-20-010 Public facilities loans and grants, 175-20-020 Eligibility for public facilities grants or loans, 175-20-030 Division of funding between economic assistance areas and other areas, 175-20-040 Loan terms, 175-20-050 Project funding priorities, 175-20-060 Application dates, 175-20-070 Application for grants or loans, 175-20-080 Appearance before the authority, 175-20-090 General conditions of aid, 175-20-100 Special conditions of aid, 175-20-110 Offer of aid, 175-20-120 Refusal or acceptance of offer of aid, 175-20-130 Contract, 175-20-140 Disbursement of grant and/or loan funds, 175-20-145 Investment of authority funds, 175-20-150 Cost overruns, 175-20-155 Final inspection, 175-20-160 Audits, 175-20-170 Decisions of authority final, 175-20-990 Appendix A -- Application form and instructions public facilities grant/loan program, 175-20-99001 Appendix B -- Sample form -- Attorney's certificate public facilities grant/loan program, 175-20-99002 Appendix C -- Sample ordinance and resolution public facilities grant/loan program, 175-20-99003 Appendix D -- Offer of financial aid and instructions public facilities grant/loan program, and 175-20-99004 Appendix E -- Final contractual agreement public facilities grant/loan program.

     Statutory Authority for Adoption: RCW 82.32.300.

     Other Authority: RCW 43.21A.400.

     Adopted under preproposal statement of inquiry filed as WSR 01-10-111 on May 2, 2001.

     Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 43.

     Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

     Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0;      Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 43.
     Effective Date of Rule: Thirty-one days after filing.

June 18, 2001

Claire Hesselholt

Rules Manager

Legislation and Policy Division

© Washington State Code Reviser's Office