WSR 04-21-090

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed October 20, 2004, 10:03 a.m. ]

Subject of Possible Rule Making: WAC 458-20-228 Returns, remittances, penalties, extensions, interest, stay of collection.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.32.300 and 82.01.060(2).

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: This rule discusses the responsibility of taxpayers to timely pay their tax liabilities, and the acceptable methods of payment. The rule explains the statutory due dates for persons remitting excise tax returns, and the interest and penalties imposed by law when a taxpayer fails to pay the correct amount of tax on time. The department is only authorized to waive interest or penalties under limited circumstances. The rule provides examples of circumstances that qualify for a waiver of interest or penalties, and explains how a taxpayer may request a waiver. A revision of this rule is currently being considered to incorporate provisions of chapter 13, Laws of 2003, 1st sp.s., which changed the due date for persons filing monthly excise tax returns with the department from the 25th to the 20th of the following month. This legislation also made changes to the penalty provisions for the delinquent payment of taxes.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None.

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, fax, or at the public meeting. Oral comments will be accepted at the public meeting. A preliminary draft of the proposed changes is available upon request. Written comments on and/or requests for copies of the rule may be directed to Pat Moses, Interpretations and Technical Advice Unit, P.O. Box 47453, Olympia, WA 98504-47453 [98504-7453], phone (360) 570-6116, fax (360) 586-5543, e-mail PatM@dor.wa.gov.

Public Meeting Location: Capital Plaza Building, 4th Floor, L&P Large Conference Room, 1025 Union Avenue S.E., Olympia, WA, on November 30, 2004, at 1:30 p.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) 725-7499.

October 20, 2004

Alan R. Lynn

Rules Coordinator

Legislature Code Reviser 

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Washington State Code Reviser's Office