WSR 19-24-107

EXPEDITED RULES

DEPARTMENT OF REVENUE

[Filed December 4, 2019, 11:58 a.m.]

Title of Rule and Other Identifying Information: WAC 458-57-015 Valuation of property, property subject to estate tax, how to calculate the tax, and 458-57-017 Property subject to generation-skipping transfer tax, how to calculate the tax, allocation of generation-skipping transfer exemption.

Purpose of the Proposal and Its Anticipated Effects, Including Any Changes in Existing Rules: The department of revenue (DOR) intends to repeal WAC 458-57-015. The rule applies to deaths occurring on or before May 16, 2005. It has been fifteen years since the rule was applicable and has been replaced with WAC 458-57-105 through 458-57-165.

There is no longer statutory authority for WAC 458-57-017 and DOR intends to repeal it. The generation-skipping transfer tax was repealed effective May 17, 2005. If the taxable termination or distribution is the result of a death that occurred on or after May 17, 2005, there is no Washington generation-skipping transfer tax.

Reasons Supporting Proposal: The Washington legislature enacted a statutory change in 2005 that rendered the rules inapplicable for deaths after 2005.

Statutory Authority for Adoption: RCW 83.100.200, 83.100.047.

Statute Being Implemented: RCW 83.100.040, 83.100.200.

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

Name of Proponent: DOR, governmental.

Name of Agency Personnel Responsible for Drafting: Melinda Mandell, 6400 Linderson Way S.W., Tumwater, 360-534-1584; Implementation and Enforcement: John Ryser, 6400 Linderson Way S.W., Tumwater, WA, 360-534-1603.

This notice meets the following criteria to use the expedited repeal process for these rules:

The rule is no longer necessary because of changed circumstances.

Explanation of the Reason the Agency Believes the Expedited Rule-Making Process is Appropriate: WAC 458-57-015 applies to deaths occurring on or before May 16, 2005. It has been fifteen years since the rule was applicable and has been replaced with WAC 458-57-105 through 458-57-165.

WAC 458-57-017 relates to the generation-skipping transfer tax, which was repealed effective May 17, 2005.

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 Melinda Mandell, Department of Revenue, P.O. Box 47453, phone 360-534-1584, fax 360-534-1606, email MelindaM@dor.wa.gov, AND RECEIVED BY February 3, 2020.

December 4, 2019

Atif Aziz

Rules Coordinator

The following sections of the Washington Administrative Code are repealed: