WSR 20-06-071

PERMANENT RULES

DEPARTMENT OF REVENUE

[Filed March 3, 2020, 3:57 p.m., effective April 3, 2020]

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

Purpose: The department of revenue intends to repeal WAC 458-57-015 and 458-57-017.

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.

There is no longer statutory authority for WAC 458-57-017. The generation-skipping transfer tax was repealed effective May 17, 2005.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.

Citation of Rules Affected by this Order: Repealing WAC 458-57-015 and 458-57-017.

Statutory Authority for Adoption: RCW 82.01.060 and 83.100.200.

Adopted under notice filed as WSR 19-24-107 on December 4, 2019.

Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.

Number of Sections Adopted at the Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.

Number of Sections Adopted on the Agency's own Initiative: New 0, Amended 0, Repealed 2.

Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 0.

Number of Sections Adopted using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.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: March 3, 2020.

Atif Aziz

Rules Coordinator

The following sections of the Washington Administrative Code are repealed: