WSR 97-21-003

EXPEDITED REPEAL

DEPARTMENT OF REVENUE

[Filed October 1, 1997, 4:17 p.m.]

The Following Sections are Proposed for Expedited Repeal: WAC 458-20-137 (Rule 137) Articles manufactured and installed and 458-20-253 (Rule 253) Mobile homes and mobile home park fee.

Rules Proposed for Expedited Repeal Meet the Following Criteria: Statute on which the rule was based has been repealed and has not been replaced by another statute providing statutory authority for the rule; and other rules of the agency or of another agency govern the same activity as the rule, making the rule redundant.

Any person who objects to the repeal of the rule must file a written objection to the repeal within thirty days after publication of this preproposal statement of inquiry.

Address Your Objection to: Alan R. Lynn, Rules Coordinator, Legislation and Policy, Department of Revenue, P.O. Box 47467, Olympia, WA 98504-7467.

Reason the Expedited Repeal of the Rule is Appropriate: Rule 137, the tax issues addressed in this rule are discussed in other rules adopted by the department, including WAC 458-20-136 Manufacturing, processing for hire, fabricating and 458-20-19301 Multiple activities tax credits. This rule also provides some incorrect information because it does not discuss the multiple activity tax credit reporting requirements.

Rule 253, the underlying statutes implemented by this rule (RCW 82.08.065 and 59.22.060) have been repealed (chapter 139, Laws of 1997 and chapter 88, Laws of 1996, respectively).

October 1, 1997

Claire Hesselholt