WSR 05-02-010

PERMANENT RULES

DEPARTMENT OF REVENUE


[ Filed December 27, 2004, 9:46 a.m. , effective January 27, 2005 ]


Purpose: This rule is being repealed because of 2004 legislation that changed the taxation of timber on publicly owned land; see chapter 177, Laws of 2004 (otherwise know as ESHB 2693). As a direct result of ESHB 2693 as of January 1, 2005, a timber harvester will have to pay timber excise tax on the timber harvested from public lands instead of personal property tax. With the elimination of personal property tax owed because of a sale of public timber, which was the focus of WAC 458-12-320, the rule is no longer necessary.

Citation of Existing Rules Affected by this Order: Repealing WAC 458-12-320 Timber -- Ownership -- Valuations -- Roads -- Easements.

Statutory Authority for Adoption: RCW 84.04.080.

Other Authority: RCW 84.33.040 and 84.33.078.

Adopted under notice filed as WSR 04-21-091 on October 20, 2004.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 1.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 1.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 1.

Date Adopted: December 27, 2004.

Janis P. Bianchi, Manager

Interpretations and Technical Advice Unit

Washington State Code Reviser's Office