WSR 99-04-112



[ Filed February 3, 1999, 11:18 a.m. ]

Subject of Possible Rule Making: Tax reporting and filing responsibilities for the manufacture of malt beverages.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 66.08.030, 66.24.280, 66.24.290.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: The Liquor Control Board would like to amend certain sections of chapter 314-20 WAC, in order to streamline the reporting requirements and filing process for beer taxes. Under these proposed changes, the reporting would be automated via an Internet application, and tax payment responsibilities would be moved from beer manufacturers to beer distributors, thus becoming consistent with the process for wine taxes.

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

Process for Developing New Rule: Per chapter 133, Laws of 1998. The agency will work with stakeholders during one or more public hearing(s).

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication by contacting Teresa Berntsen, Rules Coordinator, P.O. Box 43080, Olympia, WA 98504-3080, phone (360) 586-1641, fax (360) 704-4920, e-mail

February 3, 1999

Eugene Prince


Washington State Code Reviser's Office