WSR 14-05-036

PREPROPOSAL STATEMENT OF INQUIRY

[Filed February 12, 2014, 11:03 a.m.]

Subject of Possible Rule Making: WAC 314-02-109 What are the quarterly reporting and payment requirements for a spirits retailer license?, 314-19-015 What are the reporting and tax payment requirements? (for wine and beer), 314-23-020 What are the reporting and tax payment requirements for a spirits distributor licensee?, 314-23-041 What are the monthly reporting and payment requirements for a spirits certificate of approval licensee?, and 314-28-080 What if a distillery or craft distillery licensee fails to report or pay, or reports or pays late?

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 66.24.055, 66.24.160, 66.24.630, 66.24.640, and 66.08.030.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: The United States Post Office doesn't use postmarks on mail that has a bar code. The current rules need to address how the board will assess penalties on late payments when there is no postmark on the envelope.

Process for Developing New Rule: Interested parties can participate in the discussions formulating this rule change by contacting or sending written comments to the agency staff listed below.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication by contacting Karen McCall, Agency Rules Coordinator, P.O. Box 43080, Olympia, WA 98504-3080, (360) 664-1631, fax (360) 664-9689, e-mail rules@liq.wa.gov.

February 12, 2014

Sharon Foster

Chairman