WSR 06-16-094

PERMANENT RULES

DEPARTMENT OF REVENUE


[ Filed July 31, 2006, 3:58 p.m. , effective August 31, 2006 ]


Effective Date of Rule: Thirty-one days after filing.

Purpose: WAC 458-40-690 explains how a taxpayer may claim a credit, or obtain a refund, for property taxes paid upon harvested public timber. The rule is no longer needed because chapter 177, Laws of 2004 (ESHB 2693) changed the law so that standing timber located on public land that is purchased by a private person is exempt from property tax. The department had retained the rule until this time in case someone with a past claim for refund or credit wanted to file for the credit or claim a refund.

Citation of Existing Rules Affected by this Order: Repealing WAC 458-40-690 Timber excise tax -- Credit for property tax.

Statutory Authority for Adoption: RCW 82.32.330, 82.01.060(1), and 84.33.096.

Adopted under notice filed as WSR 06-11-014 on May 4, 2006.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 1.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 1.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: July 31, 2006.

Janis P. Bianchi

Assistant Director

Interpretations and

Technical Advice Division


REPEALER

     The following section of the Washington Administrative Code is repealed:
WAC 458-40-690 Timber excise tax -- Credit for property tax.

Washington State Code Reviser's Office