WSR 20-07-111

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE

[Filed March 18, 2020, 9:15 a.m.]

Subject of Possible Rule Making: 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.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 83.100.200.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: Part VI of SSB 5358 (2017) clarified and updated the penalties associated with the late filing of an estate tax return. The department is considering updating the rule to clarify these areas as well as possibly other parts of the rule based on comments received.

Other Federal and State Agencies that Regulate this Subject and the Process Coordinating the Rule with These Agencies: None.

Process for Developing New Rule: Parties interested in this rule making may contact the individual listed below. The public may also participate by providing written comments throughout this rule making or by giving oral testimony at the public meeting or public hearing.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication by contacting Darius Massoudi, P.O. Box 47453, Olympia, WA 98504-7453, phone 360-534-1559, fax 360-534-1606, TTY 800-833-6384, email dariusm@dor.wa.gov, website www.dor.wa.gov.

Additional comments: Written comments may be submitted by mail or email and should be directed to Darius Massoudi using one of the contact methods above. Written and oral comments will be accepted at the public meeting, on April 15, 2020, at 10:00 a.m., at 6400 Linderson Way S.W., Tumwater, WA 98501.

March 18, 2020

Atif Aziz

Rules Coordinator