WSR 10-23-057

PERMANENT RULES

DEPARTMENT OF REVENUE


[ Filed November 10, 2010, 5:00 p.m. , effective December 11, 2010 ]


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

Purpose: Rule 24002 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. This rule was repealed because the information is no longer needed. Chapter 82.61 RCW was repealed in 2006.

Citation of Existing Rules Affected by this Order: Repealing WAC 458-20-24002 (Rule 24002) Sales and use tax deferral -- New manufacturing and research/development facilities.

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

Adopted under notice filed as WSR 10-18-041 on August 25, 2010.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's Own Initiative: New 0, Amended 0, Repealed 1.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted Using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.

Date Adopted: November 10, 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     The following section of the Washington Administrative Code is repealed: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