WSR 03-07-065

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed March 17, 2003, 11:39 a.m. ]

Subject of Possible Rule Making: WAC 458-61-100 Refunds of tax paid.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.45.150 and 82.32.300.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: WAC 458-61-100 explains how and when a person may petition for a refund of real estate excise taxes. Subsection (5) of the rule explains in part that a refund of tax is authorized for "transactions that are completely rescinded as defined in WAC 458-61-590." This broad statement appears to conflict with Perkins v. King County, 51 W.2d 761, 321 P.2d 903 (1958) (Refund of real estate excise tax not allowed on initial transfer because of later rescission). The department anticipates amending the rule to clarify when and to what conveyance any tax refunds may be made in the case of a rescission.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: No other federal or state agency regulates Washington state's taxes upon sales of real estate. The county offices that process this tax will be provided the opportunity to provide comment during the rule-making process.

Process for Developing New Rule: Modified negotiated rule making.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication. Written comments may be submitted by mail, e-mail, fax, or at the public meeting. Oral comments will be accepted at the public meeting. A preliminary discussion draft of a possible new or revised rule(s) is available upon request. Written comments on and/or requests for copies of the draft may be directed to Ed Ratcliffe, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 570-6126, e-mail EdR@dor.wa.gov, fax (360) 664-0693.

Date and Location of Public Meeting: Capital Plaza Building, 4th Floor Large Conference Room, 1025 Union Avenue S.E., Olympia, WA, on April 23, 2003, at 10 a.m.

Assistance for Persons with Disabilities: Contact Sandy Davis no later than ten days before the hearing date, TTY 1-800-451-7985 or (360) 570-6175.

March 17, 2003

Alan R. Lynn

Rules Coordinator

Legislation and Policy Division

Legislature Code Reviser 

Register

Washington State Code Reviser's Office