WSR 00-05-073

PREPROPOSAL STATEMENT OF INQUIRY

DEPARTMENT OF REVENUE


[ Filed February 15, 2000, 3:32 p.m. ]

Subject of Possible Rule Making: WAC 458-20-217 Lien for taxes.

Statutes Authorizing the Agency to Adopt Rules on this Subject: RCW 82.32.300.

Reasons Why Rules on this Subject may be Needed and What They Might Accomplish: This rule explains the department's collection procedures for delinquent liabilities. It discusses the department's authority to issue tax liens (warrants) under RCW 82.32.210 and 82.32.220, and the effects of those liens. The rule also explains the personal liability for collected sales tax trust funds imposed upon certain persons by RCW 82.32.145.

The department is considering revising this rule to clarify the execution of a warrant under RCW 82.32.220, and to explain the priority of tax liens. The department also anticipates revising the rule to explain that RCW 82.32.145 imposes a personal liability upon persons in control of sales taxes collected by a limited liability company.

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

Process for Developing New Rule: Modified negotiated rule making.

Interested parties can participate in the decision to adopt the new rule and formulation of the proposed rule before publication. Written comments may be submitted by mail, fax, or at the public meeting. Oral comments will be accepted at the public meeting. A preliminary draft of the proposed changes is available upon request. Written comments on and/or requests for copies of the rule may be directed to Alan R. Lynn, Legislation and Policy, P.O. Box 47467, Olympia, WA 98504-7467, phone (360) 586-9040, fax (360) 664-0693, e-mail alanl@dor.wa.gov.

Location and Date of Public Meeting: On March 22, 2000, at 10:30 a.m., Evergreen Plaza Building, 711 Capitol Way South, Compliance Conference Room, 2nd Floor.

Assistance for Persons with Disabilities: Contact Ginny Dale no later than ten days before the hearing date, TDD 1-800-451-7985, or (360) 586-0721.

February 15, 2000

Russell W. Brubaker

Assistant Director

Legislation and Policy Division

Washington State Code Reviser's Office