WSR 10-18-041

EXPEDITED RULES

DEPARTMENT OF REVENUE


[ Filed August 25, 2010, 4:34 p.m. ]

Title of Rule and Other Identifying Information: WAC 458-20-24002 (Rule 24002) Sales and use tax deferral -- New manufacturing and research/development facilities, explains the sales and use tax deferral program for certain manufacturing or research and development investment projects that was provided by chapter 82.61 RCW.

NOTICE

THIS RULE IS BEING PROPOSED UNDER AN EXPEDITED RULE-MAKING PROCESS THAT WILL ELIMINATE THE NEED FOR THE AGENCY TO HOLD PUBLIC HEARINGS, PREPARE A SMALL BUSINESS ECONOMIC IMPACT STATEMENT, OR PROVIDE RESPONSES TO THE CRITERIA FOR A SIGNIFICANT LEGISLATIVE RULE. IF YOU OBJECT TO THIS USE OF THE EXPEDITED RULE-MAKING PROCESS, YOU MUST EXPRESS YOUR OBJECTIONS IN WRITING AND THEY MUST BE SENT TO Bridget N. McBryde, Department of Revenue, P.O. Box 47453, Olympia, WA 98504-7453, e-mail BridgetM@dor.wa.gov , AND RECEIVED BY November 1, 2010.


Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: The department proposes to repeal this Rule 24002 because the information is no longer needed. Chapter 82.61 RCW was repealed in 2006.

Copies of draft rules are available for viewing and printing on our web site at http://dor.wa.gov/content/FindALawOrRule/RuleMaking/agenda.aspx.

Reasons Supporting Proposal: This information is no longer needed.

Statutory Authority for Adoption: RCW 82.32.300 and 82.01.060(2).

Statute Being Implemented: Chapter 82.61 RCW.

Rule is not necessitated by federal law, federal or state court decision.

Name of Proponent: [Department of revenue], governmental.

Name of Agency Personnel Responsible for Drafting: Bridget N. McBryde, 1025 Union Avenue S.E., Suite #544, Olympia, WA, (360) 570-6117; Implementation: Alan R. Lynn, 1025 Union Avenue S.E., Suite #544, Olympia, WA, (360) 570-6125; and Enforcement: Gilbert Brewer, 1025 Union Avenue S.E., Suite #544, Olympia, WA, (360) 570-6147.

August 25, 2010

Alan R. Lynn

Rules Coordinator

OTS-3608.1


REPEALER

     The following section of the Washington Administrative Code is repealed:
WAC 458-20-24002 Sales and use tax deferral -- New manufacturing and research/development facilities.

Washington State Code Reviser's Office