WSR 18-17-054
AGENDA
DEPARTMENT OF REVENUE
[Filed August 9, 2018, 8:28 a.m.]
Semi-Annual Rule-Making Agenda
(July 1 - December 31, 2018)
Following is the department of revenue's (department) semi-annual rule-making agenda for publication in the Washington State Register. This list identifies rules the department is currently working on and rules the department anticipates working on during the next six months.
The department's rule-making agenda is also available on its web site. The information on this site is continually updated as the department files rule-making notices, or as it otherwise adds or deletes rules that it anticipates some action over the next six months. This includes rules that are added or deleted as a result of resource allocation, legislation, court decisions, or changes in rule-making priorities.
Rule Number and Title
Rule Drafter
Preproposal
(CR-101)
Proposal
(CR-102 orCR-105)
Adoption
(CR-103)
Reason for Anticipated Changes
WAC 458-16-266 Homeownership development
Leslie Mullin
Anticipate
CR-101 and public meeting in the third quarter of 2018
Anticipate CR-102 and public hearing in the fourth quarter of 2018
Anticipate adoption in the first quarter of 2019
Recognize 2018 legislation
WAC 458-61A-XXX Developmentally disabled persons—Housing—Transfers and improvements
Brenton Madison
Anticipate
CR-101 and public meeting in the third quarter of 2018
Anticipate CR-102 and public hearing in the fourth quarter of 2018
Anticipate adoption in the first quarter of 2019
New rule to recognize 2018 legislation
WAC 458-14-127 Reconvened boards—Authority
Leslie Mullin
CR-101 filed
12/6/2017
WSR 17-24-126
CR-102 filed 4/3/2018
WSR 18-08-077
Anticipate filing second
CR-102 and conducting additional public hearing in the third quarter of 2018
Anticipate adoption in the fourth quarter of 2018
General updates and to recognize 2015 and 2016 legislation
WAC 458-16-210 Nonprofit organizations or associations organized and conducted for nonsectarian purposes
Leslie Mullin
CR-101 filed
11/1/2017
WSR 17-22-127
CR-102 filed 4/26/2018
WSR 18-10-051
Anticipate filing second
CR-102 and conducting additional public hearing in the third quarter of 2018
Anticipate adoption in the fourth quarter of 2018
General updates
WAC 458-16-260
Nonprofit child day care centers, libraries, orphanages, homes for sick or infirm, hospitals, outpatient dialysis facilities
Leslie Mullin
CR-101 filed
11/1/2017
WSR 17-22-127
CR-102 filed 4/26/2018
WSR 18-10-051
Anticipate filing second
CR-102 and conducting additional public hearing in the third quarter of 2018
Anticipate adoption in the fourth quarter of 2018
General updates
WAC 458-16-XXX
Exemption for multipurpose senior citizen centers
Leslie Mullin
Anticipate CR-101 and public meeting in the third quarter of 2018
Anticipate CR-102 and public hearing in the fourth quarter of 2018
Anticipate adoption in the first quarter of 2019
New rule to recognize 2017 legislation
WAC 458-19-045 Levy limit—Removal of limit (lid lift)
Leslie Mullin
N/A -  Anticipate CR-105
Anticipate CR-105 in the third quarter of 2018
Anticipate adoption in the fourth quarter of 2018.
Recognize 2018 legislation
WAC 458-19-085 Refunds—Procedures—Applicable limits
Leslie Mullin
Anticipate CR-101 in the third quarter of 2018
Anticipate CR-102 in the fourth quarter of 2018
Anticipate adoption in the first quarter of 2019
Recognize 2017 and 2018 legislation
WAC 458-19-090 Fire protection district formation—Cities and towns
Leslie Mullin
CR-101 filed 3/19/2018
WSR 18-07-072
CR-102 filed 5/22/2018
WSR 18-11-111
Anticipate adoption in the fourth quarter of 2018
Recognize 2017 legislation
WAC 458-19-550 State levy—Apportionment between cities
Leslie Mullin
Anticipate CR-101 in the third quarter of 2018
Anticipate CR-102 in the fourth quarter of 2018
Anticipate adoption in the first quarter of 2019
Recognize 2017 and 2018 legislation
WAC 458-20-166 Hotels, motels, boarding houses, rooming houses, resorts, hostels, trailer camps, and similar lodging businesses
Tim Danforth
Anticipate CR-101 and public meeting in the fourth quarter of 2018
Anticipate CR-102 and public hearing in the first quarter of 2019
Anticipate adoption in the second quarter of 2019
Recognize 2018 legislation
WAC 458-20-136 Manufacturing, processing for hire, fabricating
Matthew Largent
Anticipate CR-101 and public meeting in the fourth quarter of 2018
Anticipate CR-102 and public hearing in the first quarter of 2019
Anticipate adoption in the second quarter of 2019
General updates
WAC 458-20-13601 Manufacturers and processors for hire—Sales and use tax exemptions for machinery and equipment
Rex Munger
CR-101 filed
4/4/2017
WSR 17-08-077
CR-102 filed 5/19/2017
WSR 17-11-090
Anticipate second CR-102 filing and additional public hearing in the fourth quarter of 2018
Anticipate adoption in the second quarter of 2019
General updates
WAC 458-20-252 Hazardous substance tax
Darius Massoudi
CR-101 filed 4/25/2015
WSR 18-10-038
CR-102 filed 7/13/2018
WSR 18-15-023
public hearing 9/12/2018 at 10:00 a.m.
Anticipate adoption in the fourth quarter of 2018
General updates
WAC 458-20-15503 Digital products
Aaron Deggs
CR-101 filed 2/6/2018
WSR 18-04-093
Anticipate CR-102 and public hearing in the fourth quarter of 2018
Anticipate adoption in the second quarter of 2019
General updates
WAC 458-20-179 Public utility tax
Rex Munger
N/A - Anticipate CR-105
Anticipate CR-105 in the third quarter of 2018
Anticipate adoption in the fourth quarter of 2018
Recognize 2018 legislation
WAC 458-20-18301 Athletic and fitness facilities
Leslie Mullin
Anticipate CR-101 and public meeting in fourth quarter of 2018
Anticipate CR-102 and public hearing in the first quarter of 2019
Anticipate adoption in the second quarter of 2019
New rule to recognize 2015 and 2017 legislation
WAC 458-20-19402 Single factor receipts apportionment—Generally
Wan Chen
CR-101 filed
7/31/2017
WSR 17-16-113
Anticipate second public meeting in the fourth quarter of 2018
Anticipate CR-102 and public hearing in the second quarter of 2019
Anticipate adoption in the third quarter of 2019
General updates
WAC 458-20-210 Sales of tangible personal property for farming—Sales of agricultural products by farmers
Jay Jetter
N/A - Anticipate CR-105
Anticipate CR-105 in the fourth quarter of 2018.
Anticipate adoption in the fourth quarter of 2018
Recognize 2018 legislation
WAC 458-29A-400 Leasehold excise tax exemptions
Jay Jetter
N/A - Anticipate CR-105
Anticipate CR-105 in the fourth quarter of 2018.
Anticipate adoption in the fourth quarter of 2018
Recognize 2018 legislation
WAC 458-20-244 Food and food ingredients
Sam Thompson
N/A - Anticipate CR-105
Anticipate CR-105 in the fourth quarter of 2018.
Anticipate adoption in the first quarter of 2019
Recognize 2017 legislation
WAC 458-20-263 Exemptions from retail sales and use taxes for qualifying electric generating and thermal heat producing systems using renewable energy sources
Jay Jetter
N/A - Anticipate CR-105
Anticipate CR-105 in the fourth quarter of 2018
Anticipate adoption in the first quarter of 2019
Recognize 2017 and 2018 legislation
WAC 458-20-273 Renewable energy system cost recovery
Jay Jetter
N/A - Anticipate CR-105
Anticipate CR-105 in the fourth quarter of 2018
Anticipate adoption in the first quarter of 2019
Recognize 2017 and 2018 legislation
WAC 458-20-279 Clean alternative fuel vehicles and high gas mileage vehicles
Rex Munger
Anticipate CR-101 and public meeting in the fourth quarter of 2018
Anticipate CR-102 and public hearing in the first quarter of 2019
Anticipate adoption in the second quarter of 2019
Recognize 2015 and 2016 legislation
WAC 458-20-XXX Marketplace fairness collecting and reporting
Adam Wolfson
CR-101 filed
1/18/2018
WSR 18-03-126
Anticipate CR-102 and public hearing in the fourth quarter of 2018
Anticipate adoption in the first quarter of 2019
New rule to recognize 2017 legislation
WAC 458-57-135 Washington estate tax return to be filed—Penalty for late filing—Interest on late payments—Waiver or cancellation of penalty—Application of payment
Sam Thompson
Anticipate CR-101 and public meeting in the fourth quarter of 2018
Anticipate CR-102 in the first quarter of 2019
Anticipate adoption in the second quarter of 2019
Recognize 2017 legislation and general updates
WAC 458-12-055 Taxable situs—Real property
Leslie Mullin
N/A - Anticipate CR-105
CR-105 filed 7/12/2018
WSR 18-15-022
Anticipate adoption in the fourth quarter of 2018
Recognize 2018 legislation
WAC 458-16A-140 Emergency medical service levy
Leslie Mullin
N/A - Anticipate CR-105
Anticipate CR-105 in the third quarter of 2018
Anticipate adoption in the fourth quarter of 2018
Recognize 2018 legislation
WAC 458-12-360 Notice of change in value of real property
Leslie Mullin
N/A - Anticipate CR-105
Anticipate CR-105 in the third quarter of 2018
Anticipate adoption in the fourth quarter of 2018
Recognize 2017 legislation
WAC 458-61A-XXX Low income housing
Rex Munger
N/A - Anticipate CR-105
Anticipate CR-105 in the third quarter of 2018
Anticipate adoption in the fourth quarter of 2018
Recognize 2018 legislation
WAC 458-20-260 Oil spill response and administration tax
Rex Munger
N/A - Anticipate CR-105
CR-105 filed 7/18/2018
WSR 18-15-082
Anticipate adoption in the fourth quarter of 2018
Recognize 2018 legislation
WAC 458-16A-130 Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Qualifications for exemption
Leslie Mullin
N/A - Anticipate CR-105
Anticipate CR-105 in the third quarter of 2018
Anticipate adoption in the fourth quarter of 2018
Recognize 2011 legislation
WAC 458-16A-140 Senior citizen, disabled person, and one hundred percent disabled veteran exemption—Exemption described—Exemption granted—Exemption denied—Freezing property values
Leslie Mullin
N/A - Anticipate CR-105
Anticipate CR-105 in the third quarter of 2018
Anticipate adoption in the fourth quarter of 2018
Recognize 2018 legislation
WAC 458-14-056 Petitions—Time limits—Waiver of filing deadline for good cause
Leslie Mullin
N/A - Anticipate CR-105
Anticipate CR-105 in the third quarter of 2018
Anticipate adoption in the fourth quarter of 2018
Recognize 2018 legislation
WAC 458-14-066 Requests for valuation information—Duty to exchange documentary information—Time limits
Leslie Mullin
N/A - Anticipate CR-105
Anticipate CR-105 in the third quarter of 2018
Anticipate adoption in the fourth quarter of 2018
Recognize 2018 legislation
WAC 458-14-076 Hearings on petitions—Withdrawal
Leslie Mullin
N/A - Anticipate CR-105
Anticipate CR-105 in the third quarter of 2018
Anticipate adoption in the fourth quarter of 2018
Recognize 2018 legislation
WAC 458-40-610 Timber excise tax—Definitions
Brenton Madison
Anticipate filing second CR-101 and public meeting in third quarter 2018
Anticipate CR-102 and public hearing in the fourth quarter of 2018
Will adopt rule effective January 1, 2019
General updates
WAC 458-40-640 Timber excise tax—Stumpage value area (map)
Brenton Madison
Anticipate filing second CR-101 and public meeting in third quarter 2018
Anticipate CR-102 and public hearing in the fourth quarter of 2018
Will adopt rule effective January 1, 2019
General updates
WAC 458-40-680 Volume harvested—Approved scaling and grading methods—Sample scaling—Conversions
Brenton Madison
Anticipate filing second CR-101 and public meeting in third quarter 2018
Anticipate CR-102 and public hearing in the fourth quarter of 2018
Will adopt rule effective January 1, 2019
General updates
Rules Requiring Periodic Updates
Rule Number and Title
Rule Drafter
Preproposal
(CR-101)
Proposal
(CR-102 orCR-105)
Adoption
(CR-103)
Reason for Anticipated Changes
WAC 458-40-660 Timber excise tax—Stumpage value tables—Stumpage value adjustments
Brenton Madison
Anticipate CR-101 and public meeting in third quarter 2018
Anticipate CR-102 and public hearing in the fourth quarter of 2018
Will adopt rule effective January 1, 2019
Semi-annual updates that are effective January 1 and July 1 of each year
WAC 458-40-540 Timber excise tax—Forest land values
Brenton Madison
Anticipate CR-101 and public meeting in third quarter 2018
Anticipate CR-102 and public hearing in the fourth quarter of 2018
Will adopt rule effective January 1, 2019
Annual updates that are effective January 1 of each year