WSR 19-15-114
PERMANENT RULES
DEPARTMENT OF REVENUE
[Filed July 23, 2019, 9:05 a.m., effective August 23, 2019]
Effective Date of Rule: Thirty-one days after filing.
Purpose: The department of revenue is repealing WAC 458-20-236 because there is no longer a statutory authority for the rule. In 2010, the legislature amended RCW 82.04.460 and enacted RCW 82.04.462 which resulted in a change to the apportionment method used by businesses engaged in apportionable activities and have nexus in Washington. As a result of these statutory changes, WAC 458-20-236 is no longer accurate or necessary.
Citation of Rules Affected by this Order: Repealing WAC 458-20-236 Baseball clubs and other sport organizations.
Statutory Authority for Adoption: RCW 82.32.300.
Adopted under notice filed as WSR 19-10-065 on April 30, 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Number of Sections Adopted in Order to Comply with Federal Statute: New 0, Amended 0, Repealed 0; Federal Rules or Standards: New 0, Amended 0, Repealed 0; or Recently Enacted State Statutes: New 0, Amended 0, Repealed 0.
Number of Sections Adopted at the Request of a Nongovernmental Entity: New 0, Amended 0, Repealed 0.
Number of Sections Adopted on the Agency's own Initiative: New 0, Amended 0, Repealed 1.
Number of Sections Adopted in Order to Clarify, Streamline, or Reform Agency Procedures: New 0, Amended 0, Repealed 1.
Number of Sections Adopted using Negotiated Rule Making: New 0, Amended 0, Repealed 0; Pilot Rule Making: New 0, Amended 0, Repealed 0; or Other Alternative Rule Making: New 0, Amended 0, Repealed 0.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: July 23, 2019.
Atif Aziz
Rules Coordinator
REPEALER
The following section of the Washington Administrative Code is repealed:
WAC 458-20-236
Baseball clubs and other sport organizations.