Pursuant to RCW
34.05.312, the rules coordinator for the department of revenue is Atif Aziz, Interpretations and Technical Advice Division, Department of Revenue, 6400 Linderson Way S.W., Tumwater, WA, P.O. Box 47453, Olympia, WA 98504-7453, phone 360-534-1593, email
AtifA@dor.wa.gov, fax 360-534-1606.